{ "article": { "LEGIARTI000049249583": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1841", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000049249583", "URL": "article/LEGI/ARTI/00/00/49/24/95/LEGIARTI000049249583.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "Livre des procédures fiscales - art. L. 258", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133911", "@fin": "1982-01-01", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114511", "@fin": "1987-01-01", "#text": "PROCEDURES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@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": "LEGIARTI000049249583", "@fin": "1979-07-01", "@num": "1841", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006313242", "@fin": "1982-01-01", "@num": "1841", "@etat": "TRANSFERE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contribuable qui n’a pas acquitté à l’échéance fixée par la loi la portion exigible de ses contributions peut être poursuivi.

" } }, "LEGIARTI000047498856": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "Annexe", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047498856", "URL": "article/LEGI/ARTI/00/00/47/49/88/LEGIARTI000047498856.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048098061", "@num": "1", "#text": "Code général des impôts, CGI. - art. 1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048098528", "@num": "10", "#text": "Code général des impôts, CGI. - art. 10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048157144", "@num": "100", "#text": "Code général des impôts, CGI. - art. 100 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048584513", "@num": "1000", "#text": "Code général des impôts, CGI. - 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art. 102 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048586888", "@num": "1020", "#text": "Code général des impôts, CGI. - art. 1020 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048587059", "@num": "1021", "#text": "Code général des impôts, CGI. - art. 1021 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048587104", "@num": "1022", "#text": "Code général des impôts, CGI. - art. 1022 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048587237", "@num": "1023", "#text": "Code général des impôts, CGI. - art. 1023 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048587335", "@num": "1024", "#text": "Code général des impôts, CGI. - 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art. 1054 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049081360", "@num": "1055", "#text": "Code général des impôts, CGI. - art. 1055 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049081381", "@num": "1056", "#text": "Code général des impôts, CGI. - art. 1056 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049081414", "@num": "1057", "#text": "Code général des impôts, CGI. - art. 1057 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049081480", "@num": "1058", "#text": "Code général des impôts, CGI. - art. 1058 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049081514", "@num": "1059", "#text": "Code général des impôts, CGI. - art. 1059 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048157280", "@num": "106", "#text": "Code général des impôts, CGI. - art. 106 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049081537", "@num": "1060", "#text": "Code général des impôts, CGI. - art. 1060 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049082179", "@num": "1061", "#text": "Code général des impôts, CGI. - art. 1061 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049082223", "@num": "1062", "#text": "Code général des impôts, CGI. - art. 1062 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049082247", "@num": "1063", "#text": "Code général des impôts, CGI. - art. 1063 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049082299", "@num": "1064", "#text": "Code général des impôts, CGI. - art. 1064 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049082329", "@num": "1065", "#text": "Code général des impôts, CGI. - art. 1065 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049082372", "@num": "1066", "#text": "Code général des impôts, CGI. - art. 1066 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049082464", "@num": "1067", "#text": "Code général des impôts, CGI. - art. 1067 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049082889", "@num": "1068", "#text": "Code général des impôts, CGI. - art. 1068 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049082924", "@num": "1069", "#text": "Code général des impôts, CGI. - art. 1069 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048157297", "@num": "107", "#text": "Code général des impôts, CGI. - art. 107 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049082943", "@num": "1070", "#text": "Code général des impôts, CGI. - art. 1070 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049082962", "@num": "1071", "#text": "Code général des impôts, CGI. - art. 1071 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049082996", "@num": "1073", "#text": "Code général des impôts, CGI. - art. 1073 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049083051", "@num": "1074", "#text": "Code général des impôts, CGI. - art. 1074 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049083079", "@num": "1075", "#text": "Code général des impôts, CGI. - art. 1075 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049083107", "@num": "1076", "#text": "Code général des impôts, CGI. - art. 1076 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049083137", "@num": "1077", "#text": "Code général des impôts, CGI. - art. 1077 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049083156", "@num": "1078", "#text": "Code général des impôts, CGI. - art. 1078 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049083177", "@num": "1079", "#text": "Code général des impôts, CGI. - art. 1079 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048162576", "@num": "108", "#text": "Code général des impôts, CGI. - art. 108 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049083209", "@num": "1080", "#text": "Code général des impôts, CGI. - art. 1080 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049083239", "@num": "1081", "#text": "Code général des impôts, CGI. - art. 1081 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049083269", "@num": "1082", "#text": "Code général des impôts, CGI. - art. 1082 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049083305", "@num": "1083", "#text": "Code général des impôts, CGI. - art. 1083 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049083324", "@num": "1084", "#text": "Code général des impôts, CGI. - art. 1084 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049093052", "@num": "1085", "#text": "Code général des impôts, CGI. - art. 1085 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049093083", "@num": "1087", "#text": "Code général des impôts, CGI. - art. 1087 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049093182", "@num": "1088", "#text": "Code général des impôts, CGI. - art. 1088 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049093293", "@num": "1089", "#text": "Code général des impôts, CGI. - art. 1089 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048162636", "@num": "109", "#text": "Code général des impôts, CGI. - art. 109 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049093430", "@num": "1090", "#text": "Code général des impôts, CGI. - art. 1090 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049093603", "@num": "1091", "#text": "Code général des impôts, CGI. - art. 1091 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049093690", "@num": "1092", "#text": "Code général des impôts, CGI. - art. 1092 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049093766", "@num": "1093", "#text": "Code général des impôts, CGI. - art. 1093 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049093783", "@num": "1094", "#text": "Code général des impôts, CGI. - art. 1094 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049093815", "@num": "1095", "#text": "Code général des impôts, CGI. - art. 1095 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049093832", "@num": "1096", "#text": "Code général des impôts, CGI. - art. 1096 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049093849", "@num": "1097", "#text": "Code général des impôts, CGI. - art. 1097 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049093866", "@num": "1098", "#text": "Code général des impôts, CGI. - art. 1098 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049093883", "@num": "1099", "#text": "Code général des impôts, CGI. - art. 1099 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048098569", "@num": "11", "#text": "Code général des impôts, CGI. - art. 11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048162677", "@num": "110", "#text": "Code général des impôts, CGI. - art. 110 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049093903", "@num": "1100", "#text": "Code général des impôts, CGI. - art. 1100 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049093919", "@num": "1101", "#text": "Code général des impôts, CGI. - art. 1101 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049093936", "@num": "1102", "#text": "Code général des impôts, CGI. - art. 1102 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049093953", "@num": "1103", "#text": "Code général des impôts, CGI. - art. 1103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049093982", "@num": "1104", "#text": "Code général des impôts, CGI. - art. 1104 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049093999", "@num": "1105", "#text": "Code général des impôts, CGI. - art. 1105 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049094016", "@num": "1106", "#text": "Code général des impôts, CGI. - art. 1106 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049094049", "@num": "1107", "#text": "Code général des impôts, CGI. - art. 1107 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049094066", "@num": "1108", "#text": "Code général des impôts, CGI. - art. 1108 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049094170", "@num": "1109", "#text": "Code général des impôts, CGI. - art. 1109 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048162712", "@num": "111", "#text": "Code général des impôts, CGI. - art. 111 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049094193", "@num": "1111", "#text": "Code général des impôts, CGI. - art. 1111 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049094227", "@num": "1112", "#text": "Code général des impôts, CGI. - art. 1112 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305895", "@num": "1112 ter", "#text": "Code général des impôts, CGI. - art. 1112 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049094254", "@num": "1113", "#text": "Code général des impôts, CGI. - art. 1113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049094298", "@num": "1114", "#text": "Code général des impôts, CGI. - art. 1114 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049094322", "@num": "1115", "#text": "Code général des impôts, CGI. - art. 1115 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049094726", "@num": "1116", "#text": "Code général des impôts, CGI. - art. 1116 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049094902", "@num": "1117", "#text": "Code général des impôts, CGI. - art. 1117 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049095746", "@num": "1118", "#text": "Code général des impôts, CGI. - art. 1118 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049096323", "@num": "1119", "#text": "Code général des impôts, CGI. - art. 1119 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048162899", "@num": "112", "#text": "Code général des impôts, CGI. - art. 112 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049096442", "@num": "1120", "#text": "Code général des impôts, CGI. - art. 1120 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049096477", "@num": "1121", "#text": "Code général des impôts, CGI. - art. 1121 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049096534", "@num": "1122", "#text": "Code général des impôts, CGI. - art. 1122 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049096571", "@num": "1123", "#text": "Code général des impôts, CGI. - art. 1123 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049096613", "@num": "1124", "#text": "Code général des impôts, CGI. - art. 1124 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049096704", "@num": "1125", "#text": "Code général des impôts, CGI. - art. 1125 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049096718", "@num": "1126", "#text": "Code général des impôts, CGI. - art. 1126 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049096880", "@num": "1128", "#text": "Code général des impôts, CGI. - art. 1128 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049097141", "@num": "1129", "#text": "Code général des impôts, CGI. - art. 1129 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048163297", "@num": "113", "#text": "Code général des impôts, CGI. - art. 113 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049104040", "@num": "1131", "#text": "Code général des impôts, CGI. - art. 1131 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049104012", "@num": "1132", "#text": "Code général des impôts, CGI. - art. 1132 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049104065", "@num": "1133", "#text": "Code général des impôts, CGI. - art. 1133 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049104246", "@num": "1134", "#text": "Code général des impôts, CGI. - art. 1134 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049104388", "@num": "1135", "#text": "Code général des impôts, CGI. - art. 1135 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049104419", "@num": "1136", "#text": "Code général des impôts, CGI. - art. 1136 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049104541", "@num": "1137", "#text": "Code général des impôts, CGI. - art. 1137 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049104705", "@num": "1138", "#text": "Code général des impôts, CGI. - art. 1138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049104803", "@num": "1139", "#text": "Code général des impôts, CGI. - art. 1139 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048163347", "@num": "114", "#text": "Code général des impôts, CGI. - art. 114 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049104826", "@num": "1140", "#text": "Code général des impôts, CGI. - art. 1140 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049104848", "@num": "1141", "#text": "Code général des impôts, CGI. - art. 1141 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049104922", "@num": "1142", "#text": "Code général des impôts, CGI. - art. 1142 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049104963", "@num": "1143", "#text": "Code général des impôts, CGI. - art. 1143 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049105029", "@num": "1144", "#text": "Code général des impôts, CGI. - art. 1144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049105056", "@num": "1145", "#text": "Code général des impôts, CGI. - art. 1145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049105096", "@num": "1146", "#text": "Code général des impôts, CGI. - art. 1146 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049105175", "@num": "1147", "#text": "Code général des impôts, CGI. - art. 1147 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049105222", "@num": "1148", "#text": "Code général des impôts, CGI. - art. 1148 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048163418", "@num": "115", "#text": "Code général des impôts, CGI. - art. 115 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049105374", "@num": "1150", "#text": "Code général des impôts, CGI. - art. 1150 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049105552", "@num": "1151", "#text": "Code général des impôts, CGI. - art. 1151 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049105632", "@num": "1152", "#text": "Code général des impôts, CGI. - art. 1152 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049105696", "@num": "1153", "#text": "Code général des impôts, CGI. - art. 1153 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049105770", "@num": "1154", "#text": "Code général des impôts, CGI. - art. 1154 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049105827", "@num": "1155", "#text": "Code général des impôts, CGI. - art. 1155 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049105844", "@num": "1156", "#text": "Code général des impôts, CGI. - art. 1156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049106157", "@num": "1157", "#text": "Code général des impôts, CGI. - art. 1157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049106193", "@num": "1158", "#text": "Code général des impôts, CGI. - art. 1158 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049106291", "@num": "1159", "#text": "Code général des impôts, CGI. - art. 1159 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048163544", "@num": "116", "#text": "Code général des impôts, CGI. - art. 116 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049106313", "@num": "1160", "#text": "Code général des impôts, CGI. - art. 1160 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049106372", "@num": "1161", "#text": "Code général des impôts, CGI. - art. 1161 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049106430", "@num": "1162", "#text": "Code général des impôts, CGI. - art. 1162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049106465", "@num": "1163", "#text": "Code général des impôts, CGI. - art. 1163 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049106533", "@num": "1164", "#text": "Code général des impôts, CGI. - art. 1164 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049106589", "@num": "1165", "#text": "Code général des impôts, CGI. - art. 1165 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049106739", "@num": "1166", "#text": "Code général des impôts, CGI. - art. 1166 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049107087", "@num": "1167", "#text": "Code général des impôts, CGI. - art. 1167 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049107282", "@num": "1168", "#text": "Code général des impôts, CGI. - art. 1168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049107322", "@num": "1169", "#text": "Code général des impôts, CGI. - art. 1169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048163637", "@num": "117", "#text": "Code général des impôts, CGI. - art. 117 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049107397", "@num": "1170", "#text": "Code général des impôts, CGI. - art. 1170 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049107421", "@num": "1171", "#text": "Code général des impôts, CGI. - art. 1171 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049107523", "@num": "1172", "#text": "Code général des impôts, CGI. - art. 1172 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049107601", "@num": "1173", "#text": "Code général des impôts, CGI. - art. 1173 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049107725", "@num": "1174", "#text": "Code général des impôts, CGI. - art. 1174 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049110356", "@num": "1175", "#text": "Code général des impôts, CGI. - art. 1175 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049110660", "@num": "1176", "#text": "Code général des impôts, CGI. - art. 1176 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049110777", "@num": "1177", "#text": "Code général des impôts, CGI. - art. 1177 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049110799", "@num": "1178", "#text": "Code général des impôts, CGI. - art. 1178 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049110837", "@num": "1179", "#text": "Code général des impôts, CGI. - art. 1179 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048163705", "@num": "118", "#text": "Code général des impôts, CGI. - art. 118 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049110966", "@num": "1180", "#text": "Code général des impôts, CGI. - art. 1180 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049111025", "@num": "1181", "#text": "Code général des impôts, CGI. - art. 1181 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049111065", "@num": "1182", "#text": "Code général des impôts, CGI. - art. 1182 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049111088", "@num": "1183", "#text": "Code général des impôts, CGI. - art. 1183 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049111105", "@num": "1184", "#text": "Code général des impôts, CGI. - art. 1184 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049111141", "@num": "1185", "#text": "Code général des impôts, CGI. - art. 1185 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049111161", "@num": "1186", "#text": "Code général des impôts, CGI. - art. 1186 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049111391", "@num": "1187", "#text": "Code général des impôts, CGI. - art. 1187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049111408", "@num": "1188", "#text": "Code général des impôts, CGI. - art. 1188 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049111425", "@num": "1189", "#text": "Code général des impôts, CGI. - art. 1189 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049324872", "@num": "119", "#text": "Code général des impôts, CGI. - art. 119 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049111442", "@num": "1190", "#text": "Code général des impôts, CGI. - art. 1190 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049111459", "@num": "1191", "#text": "Code général des impôts, CGI. - art. 1191 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049114060", "@num": "1192", "#text": "Code général des impôts, CGI. - art. 1192 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049114133", "@num": "1193", "#text": "Code général des impôts, CGI. - art. 1193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049114183", "@num": "1194", "#text": "Code général des impôts, CGI. - art. 1194 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049114214", "@num": "1195", "#text": "Code général des impôts, CGI. - art. 1195 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049114290", "@num": "1196", "#text": "Code général des impôts, CGI. - art. 1196 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049114383", "@num": "1197", "#text": "Code général des impôts, CGI. - art. 1197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049114423", "@num": "1198", "#text": "Code général des impôts, CGI. - art. 1198 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049114510", "@num": "1199", "#text": "Code général des impôts, CGI. - art. 1199 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048098920", "@num": "12", "#text": "Code général des impôts, CGI. - art. 12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048165068", "@num": "120", "#text": "Code général des impôts, CGI. - art. 120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049114582", "@num": "1200", "#text": "Code général des impôts, CGI. - art. 1200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049114605", "@num": "1201", "#text": "Code général des impôts, CGI. - art. 1201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049114638", "@num": "1202", "#text": "Code général des impôts, CGI. - art. 1202 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049114687", "@num": "1203", "#text": "Code général des impôts, CGI. - art. 1203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049114737", "@num": "1204", "#text": "Code général des impôts, CGI. - art. 1204 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049114779", "@num": "1205", "#text": "Code général des impôts, CGI. - art. 1205 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049114886", "@num": "1206", "#text": "Code général des impôts, CGI. - art. 1206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049114938", "@num": "1207", "#text": "Code général des impôts, CGI. - art. 1207 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049114977", "@num": "1208", "#text": "Code général des impôts, CGI. - art. 1208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049115030", "@num": "1209", "#text": "Code général des impôts, CGI. - art. 1209 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048165124", "@num": "121", "#text": "Code général des impôts, CGI. - art. 121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049115098", "@num": "1210", "#text": "Code général des impôts, CGI. - art. 1210 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049115135", "@num": "1211", "#text": "Code général des impôts, CGI. - art. 1211 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049115223", "@num": "1212", "#text": "Code général des impôts, CGI. - art. 1212 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049115253", "@num": "1213", "#text": "Code général des impôts, CGI. - art. 1213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049115901", "@num": "1214", "#text": "Code général des impôts, CGI. - art. 1214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049115918", "@num": "1215", "#text": "Code général des impôts, CGI. - art. 1215 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049115935", "@num": "1216", "#text": "Code général des impôts, CGI. - art. 1216 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049115952", "@num": "1217", "#text": "Code général des impôts, CGI. - art. 1217 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049115969", "@num": "1218", "#text": "Code général des impôts, CGI. - art. 1218 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049115986", "@num": "1219", "#text": "Code général des impôts, CGI. - art. 1219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048165159", "@num": "122", "#text": "Code général des impôts, CGI. - art. 122 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049116008", "@num": "1220", "#text": "Code général des impôts, CGI. - art. 1220 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049116038", "@num": "1221", "#text": "Code général des impôts, CGI. - art. 1221 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049116074", "@num": "1223", "#text": "Code général des impôts, CGI. - art. 1223 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049116172", "@num": "1224", "#text": "Code général des impôts, CGI. - art. 1224 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049116261", "@num": "1226", "#text": "Code général des impôts, CGI. - art. 1226 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049116299", "@num": "1227", "#text": "Code général des impôts, CGI. - art. 1227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049116326", "@num": "1228", "#text": "Code général des impôts, CGI. - art. 1228 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049116391", "@num": "1229", "#text": "Code général des impôts, CGI. - art. 1229 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048165212", "@num": "123", "#text": "Code général des impôts, CGI. - art. 123 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049116448", "@num": "1230", "#text": "Code général des impôts, CGI. - art. 1230 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049116561", "@num": "1231", "#text": "Code général des impôts, CGI. - art. 1231 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049116617", "@num": "1232", "#text": "Code général des impôts, CGI. - art. 1232 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049116652", "@num": "1233", "#text": "Code général des impôts, CGI. - art. 1233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049116736", "@num": "1234", "#text": "Code général des impôts, CGI. - art. 1234 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049116830", "@num": "1235", "#text": "Code général des impôts, CGI. - art. 1235 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049117037", "@num": "1236", "#text": "Code général des impôts, CGI. - art. 1236 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049117150", "@num": "1237", "#text": "Code général des impôts, CGI. - art. 1237 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049117453", "@num": "1238", "#text": "Code général des impôts, CGI. - art. 1238 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049117760", "@num": "1239", "#text": "Code général des impôts, CGI. - art. 1239 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048165236", "@num": "124", "#text": "Code général des impôts, CGI. - art. 124 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049117869", "@num": "1240", "#text": "Code général des impôts, CGI. - art. 1240 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049118019", "@num": "1241", "#text": "Code général des impôts, CGI. - art. 1241 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049118064", "@num": "1242", "#text": "Code général des impôts, CGI. - art. 1242 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049118138", "@num": "1243", "#text": "Code général des impôts, CGI. - art. 1243 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049118307", "@num": "1244", "#text": "Code général des impôts, CGI. - art. 1244 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049118333", "@num": "1245", "#text": "Code général des impôts, CGI. - art. 1245 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049118449", "@num": "1246", "#text": "Code général des impôts, CGI. - art. 1246 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049118607", "@num": "1247", "#text": "Code général des impôts, CGI. - art. 1247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049118666", "@num": "1248", "#text": "Code général des impôts, CGI. - art. 1248 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049118765", "@num": "1249", "#text": "Code général des impôts, CGI. - art. 1249 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048165621", "@num": "125", "#text": "Code général des impôts, CGI. - art. 125 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860937", "@num": "125-00 A", "#text": "Code général des impôts, CGI. - art. 125-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049118865", "@num": "1250", "#text": "Code général des impôts, CGI. - art. 1250 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049119038", "@num": "1251", "#text": "Code général des impôts, CGI. - art. 1251 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049119085", "@num": "1252", "#text": "Code général des impôts, CGI. - art. 1252 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049119122", "@num": "1253", "#text": "Code général des impôts, CGI. - art. 1253 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049119176", "@num": "1254", "#text": "Code général des impôts, CGI. - art. 1254 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049119236", "@num": "1255", "#text": "Code général des impôts, CGI. - art. 1255 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049119334", "@num": "1256", "#text": "Code général des impôts, CGI. - art. 1256 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049119563", "@num": "1257", "#text": "Code général des impôts, CGI. - art. 1257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049119736", "@num": "1258", "#text": "Code général des impôts, CGI. - art. 1258 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049119756", "@num": "1259", "#text": "Code général des impôts, CGI. - art. 1259 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048165711", "@num": "126", "#text": "Code général des impôts, CGI. - art. 126 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302679", "@num": "126 bis", "#text": "Code général des impôts, CGI. - art. 126 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049119788", "@num": "1260", "#text": "Code général des impôts, CGI. - art. 1260 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049119827", "@num": "1261", "#text": "Code général des impôts, CGI. - art. 1261 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049120031", "@num": "1262", "#text": "Code général des impôts, CGI. - art. 1262 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049120081", "@num": "1263", "#text": "Code général des impôts, CGI. - art. 1263 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049120169", "@num": "1264", "#text": "Code général des impôts, CGI. - art. 1264 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049120218", "@num": "1265", "#text": "Code général des impôts, CGI. - art. 1265 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049120258", "@num": "1266", "#text": "Code général des impôts, CGI. - art. 1266 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049120275", "@num": "1267", "#text": "Code général des impôts, CGI. - art. 1267 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049120301", "@num": "1268", "#text": "Code général des impôts, CGI. - art. 1268 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049120397", "@num": "1269", "#text": "Code général des impôts, CGI. - art. 1269 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048165930", "@num": "127", "#text": "Code général des impôts, CGI. - art. 127 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049120438", "@num": "1270", "#text": "Code général des impôts, CGI. - art. 1270 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049120455", "@num": "1271", "#text": "Code général des impôts, CGI. - art. 1271 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049120479", "@num": "1272", "#text": "Code général des impôts, CGI. - art. 1272 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049120511", "@num": "1273", "#text": "Code général des impôts, CGI. - art. 1273 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049131360", "@num": "1274", "#text": "Code général des impôts, CGI. - art. 1274 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049131442", "@num": "1275", "#text": "Code général des impôts, CGI. - art. 1275 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049131760", "@num": "1276", "#text": "Code général des impôts, CGI. - art. 1276 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049131826", "@num": "1277", "#text": "Code général des impôts, CGI. - art. 1277 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049131851", "@num": "1278", "#text": "Code général des impôts, CGI. - art. 1278 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049131872", "@num": "1279", "#text": "Code général des impôts, CGI. - art. 1279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048165951", "@num": "128", "#text": "Code général des impôts, CGI. - art. 128 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049131901", "@num": "1280", "#text": "Code général des impôts, CGI. - art. 1280 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049131937", "@num": "1281", "#text": "Code général des impôts, CGI. - art. 1281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049131957", "@num": "1282", "#text": "Code général des impôts, CGI. - art. 1282 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049132012", "@num": "1284", "#text": "Code général des impôts, CGI. - art. 1284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049132089", "@num": "1285", "#text": "Code général des impôts, CGI. - art. 1285 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049132130", "@num": "1286", "#text": "Code général des impôts, CGI. - art. 1286 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049132216", "@num": "1287", "#text": "Code général des impôts, CGI. - art. 1287 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049132264", "@num": "1288", "#text": "Code général des impôts, CGI. - art. 1288 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049132304", "@num": "1289", "#text": "Code général des impôts, CGI. - art. 1289 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048165971", "@num": "129", "#text": "Code général des impôts, CGI. - art. 129 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049132419", "@num": "1290", "#text": "Code général des impôts, CGI. - art. 1290 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049132463", "@num": "1291", "#text": "Code général des impôts, CGI. - art. 1291 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049132540", "@num": "1292", "#text": "Code général des impôts, CGI. - art. 1292 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049131982", "@num": "1283", "#text": "Code général des impôts, CGI. - art. 1293 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049132607", "@num": "1293", "#text": "Code général des impôts, CGI. - art. 1293 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049132766", "@num": "1294", "#text": "Code général des impôts, CGI. - art. 1294 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049132851", "@num": "1295", "#text": "Code général des impôts, CGI. - art. 1295 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049132886", "@num": "1296", "#text": "Code général des impôts, CGI. - art. 1296 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049132933", "@num": "1297", "#text": "Code général des impôts, CGI. - art. 1297 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049133018", "@num": "1298", "#text": "Code général des impôts, CGI. - art. 1298 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049133035", "@num": "1299", "#text": "Code général des impôts, CGI. - art. 1299 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048098937", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048165991", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049133052", "@num": "1300", "#text": "Code général des impôts, CGI. - art. 1300 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049133093", "@num": "1301", "#text": "Code général des impôts, CGI. - art. 1301 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049133114", "@num": "1302", "#text": "Code général des impôts, CGI. - art. 1302 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049133131", "@num": "1303", "#text": "Code général des impôts, CGI. - art. 1303 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049133148", "@num": "1304", "#text": "Code général des impôts, CGI. - art. 1304 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049133165", "@num": "1305", "#text": "Code général des impôts, CGI. - art. 1305 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049133202", "@num": "1306", "#text": "Code général des impôts, CGI. - art. 1306 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049133225", "@num": "1307", "#text": "Code général des impôts, CGI. - art. 1307 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049133242", "@num": "1308", "#text": "Code général des impôts, CGI. - art. 1308 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049133259", "@num": "1309", "#text": "Code général des impôts, CGI. - art. 1309 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048166012", "@num": "131", "#text": "Code général des impôts, CGI. - art. 131 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049133276", "@num": "1310", "#text": "Code général des impôts, CGI. - art. 1310 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049133293", "@num": "1311", "#text": "Code général des impôts, CGI. - art. 1311 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049133332", "@num": "1312", "#text": "Code général des impôts, CGI. - art. 1312 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049133642", "@num": "1313", "#text": "Code général des impôts, CGI. - art. 1313 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049133678", "@num": "1314", "#text": "Code général des impôts, CGI. - art. 1314 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049133822", "@num": "1315", "#text": "Code général des impôts, CGI. - art. 1315 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049133948", "@num": "1316", "#text": "Code général des impôts, CGI. - art. 1316 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049134080", "@num": "1317", "#text": "Code général des impôts, CGI. - art. 1317 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049134100", "@num": "1318", "#text": "Code général des impôts, CGI. - art. 1318 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049134136", "@num": "1319", "#text": "Code général des impôts, CGI. - art. 1319 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949241", "@num": "132 bis", "#text": "Code général des impôts, CGI. - art. 132 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049134206", "@num": "1320", "#text": "Code général des impôts, CGI. - art. 1320 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049134272", "@num": "1321", "#text": "Code général des impôts, CGI. - art. 1321 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049134343", "@num": "1322", "#text": "Code général des impôts, CGI. - art. 1322 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049165498", "@num": "1423", "#text": "Code général des impôts, CGI. - art. 1323 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049134392", "@num": "1323", "#text": "Code général des impôts, CGI. - art. 1323 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049134461", "@num": "1324", "#text": "Code général des impôts, CGI. - art. 1324 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049134493", "@num": "1325", "#text": "Code général des impôts, CGI. - art. 1325 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049134534", "@num": "1326", "#text": "Code général des impôts, CGI. - art. 1326 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049134585", "@num": "1327", "#text": "Code général des impôts, CGI. - art. 1327 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049134602", "@num": "1328", "#text": "Code général des impôts, CGI. - art. 1328 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049134619", "@num": "1329", "#text": "Code général des impôts, CGI. - art. 1329 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048181637", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049134636", "@num": "1330", "#text": "Code général des impôts, CGI. - art. 1330 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049134653", "@num": "1331", "#text": "Code général des impôts, CGI. - art. 1331 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049134670", "@num": "1332", "#text": "Code général des impôts, CGI. - art. 1332 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049134687", "@num": "1333", "#text": "Code général des impôts, CGI. - art. 1333 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049134707", "@num": "1334", "#text": "Code général des impôts, CGI. - art. 1334 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049134724", "@num": "1335", "#text": "Code général des impôts, CGI. - art. 1335 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049134757", "@num": "1336", "#text": "Code général des impôts, CGI. - art. 1336 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049134784", "@num": "1337", "#text": "Code général des impôts, CGI. - art. 1337 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049134821", "@num": "1338", "#text": "Code général des impôts, CGI. - art. 1338 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049135856", "@num": "1339", "#text": "Code général des impôts, CGI. - art. 1339 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048181757", "@num": "134", "#text": "Code général des impôts, CGI. - art. 134 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049135873", "@num": "1340", "#text": "Code général des impôts, CGI. - art. 1340 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049135890", "@num": "1341", "#text": "Code général des impôts, CGI. - art. 1341 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049135908", "@num": "1342", "#text": "Code général des impôts, CGI. - art. 1342 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049135925", "@num": "1343", "#text": "Code général des impôts, CGI. - art. 1343 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049135942", "@num": "1344", "#text": "Code général des impôts, CGI. - art. 1344 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049135959", "@num": "1345", "#text": "Code général des impôts, CGI. - art. 1345 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049135976", "@num": "1346", "#text": "Code général des impôts, CGI. - art. 1346 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049135993", "@num": "1347", "#text": "Code général des impôts, CGI. - art. 1347 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049136010", "@num": "1348", "#text": "Code général des impôts, CGI. - art. 1348 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049136027", "@num": "1349", "#text": "Code général des impôts, CGI. - art. 1349 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049136044", "@num": "1350", "#text": "Code général des impôts, CGI. - art. 1349 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048181797", "@num": "135", "#text": "Code général des impôts, CGI. - art. 135 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049136076", "@num": "1351", "#text": "Code général des impôts, CGI. - art. 1351 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049136093", "@num": "1352", "#text": "Code général des impôts, CGI. - art. 1352 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049136110", "@num": "1353", "#text": "Code général des impôts, CGI. - art. 1353 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049136127", "@num": "1354", "#text": "Code général des impôts, CGI. - art. 1354 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049136144", "@num": "1355", "#text": "Code général des impôts, CGI. - art. 1355 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049136161", "@num": "1356", "#text": "Code général des impôts, CGI. - art. 1356 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049136178", "@num": "1357", "#text": "Code général des impôts, CGI. - art. 1357 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049136195", "@num": "1358", "#text": "Code général des impôts, CGI. - art. 1358 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049147389", "@num": "1359", "#text": "Code général des impôts, CGI. - art. 1359 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048181821", "@num": "136", "#text": "Code général des impôts, CGI. - art. 136 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049147832", "@num": "1360", "#text": "Code général des impôts, CGI. - art. 1360 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049147927", "@num": "1361", "#text": "Code général des impôts, CGI. - art. 1361 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049147978", "@num": "1362", "#text": "Code général des impôts, CGI. - art. 1362 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049148176", "@num": "1363", "#text": "Code général des impôts, CGI. - art. 1363 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049148310", "@num": "1364", "#text": "Code général des impôts, CGI. - art. 1364 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049148327", "@num": "1365", "#text": "Code général des impôts, CGI. - art. 1365 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049148359", "@num": "1366", "#text": "Code général des impôts, CGI. - art. 1366 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049148379", "@num": "1367", "#text": "Code général des impôts, CGI. - art. 1367 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049148396", "@num": "1368", "#text": "Code général des impôts, CGI. - art. 1368 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049148413", "@num": "1369", "#text": "Code général des impôts, CGI. - art. 1369 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048182301", "@num": "137", "#text": "Code général des impôts, CGI. - art. 137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989152", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049148447", "@num": "1370", "#text": "Code général des impôts, CGI. - art. 1370 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049148599", "@num": "1371", "#text": "Code général des impôts, CGI. - art. 1371 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049148983", "@num": "1372", "#text": "Code général des impôts, CGI. - art. 1372 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049149249", "@num": "1373", "#text": "Code général des impôts, CGI. - art. 1373 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049149266", "@num": "1374", "#text": "Code général des impôts, CGI. - art. 1374 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049149298", "@num": "1375", "#text": "Code général des impôts, CGI. - art. 1375 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049149325", "@num": "1376", "#text": "Code général des impôts, CGI. - art. 1376 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049149366", "@num": "1377", "#text": "Code général des impôts, CGI. - art. 1377 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049149383", "@num": "1378", "#text": "Code général des impôts, CGI. - art. 1378 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049149409", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048182361", "@num": "138", "#text": "Code général des impôts, CGI. - art. 138 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049149423", "@num": "1380", "#text": "Code général des impôts, CGI. - art. 1380 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049149438", "@num": "1381", "#text": "Code général des impôts, CGI. - art. 1381 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049149456", "@num": "1382", "#text": "Code général des impôts, CGI. - art. 1382 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049149481", "@num": "1383", "#text": "Code général des impôts, CGI. - art. 1383 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049149522", "@num": "1384", "#text": "Code général des impôts, CGI. - art. 1384 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049149547", "@num": "1385", "#text": "Code général des impôts, CGI. - art. 1385 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049149566", "@num": "1386", "#text": "Code général des impôts, CGI. - art. 1386 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049149593", "@num": "1387", "#text": "Code général des impôts, CGI. - art. 1387 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049149612", "@num": "1388", "#text": "Code général des impôts, CGI. - art. 1388 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049149631", "@num": "1389", "#text": "Code général des impôts, CGI. - art. 1389 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048182451", "@num": "139", "#text": "Code général des impôts, CGI. - art. 139 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049149656", "@num": "1390", "#text": "Code général des impôts, CGI. - art. 1390 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049149670", "@num": "1391", "#text": "Code général des impôts, CGI. - art. 1391 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049149689", "@num": "1392", "#text": "Code général des impôts, CGI. - art. 1392 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049149709", "@num": "1393", "#text": "Code général des impôts, CGI. - art. 1393 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049149726", "@num": "1394", "#text": "Code général des impôts, CGI. - art. 1394 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049149835", "@num": "1395", "#text": "Code général des impôts, CGI. - art. 1395 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049149855", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049164101", "@num": "1397", "#text": "Code général des impôts, CGI. - art. 1397 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049164314", "@num": "1398", "#text": "Code général des impôts, CGI. - art. 1398 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049164378", "@num": "1399", "#text": "Code général des impôts, CGI. - art. 1399 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048098957", "@num": "14", "#text": "Code général des impôts, CGI. - art. 14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048182475", "@num": "140", "#text": "Code général des impôts, CGI. - art. 140 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049164405", "@num": "1400", "#text": "Code général des impôts, CGI. - art. 1400 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049164457", "@num": "1401", "#text": "Code général des impôts, CGI. - art. 1401 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049164492", "@num": "1402", "#text": "Code général des impôts, CGI. - art. 1402 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049164538", "@num": "1403", "#text": "Code général des impôts, CGI. - art. 1403 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049164556", "@num": "1404", "#text": "Code général des impôts, CGI. - art. 1404 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049164574", "@num": "1405", "#text": "Code général des impôts, CGI. - art. 1405 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049164588", "@num": "1406", "#text": "Code général des impôts, CGI. - art. 1406 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049164610", "@num": "1407", "#text": "Code général des impôts, CGI. - art. 1407 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049164761", "@num": "1408", "#text": "Code général des impôts, CGI. - art. 1408 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049164821", "@num": "1409", "#text": "Code général des impôts, CGI. - art. 1409 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049164869", "@num": "1410", "#text": "Code général des impôts, CGI. - art. 1410 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049164954", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049164969", "@num": "1412", "#text": "Code général des impôts, CGI. - art. 1412 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049164992", "@num": "1413", "#text": "Code général des impôts, CGI. - art. 1413 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049165079", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049165101", "@num": "1415", "#text": "Code général des impôts, CGI. - art. 1415 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049165115", "@num": "1416", "#text": "Code général des impôts, CGI. - art. 1416 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049165197", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049165232", "@num": "1418", "#text": "Code général des impôts, CGI. - art. 1418 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049165259", "@num": "1419", "#text": "Code général des impôts, CGI. - art. 1419 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048182649", "@num": "142", "#text": "Code général des impôts, CGI. - art. 142 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049165318", "@num": "1420", "#text": "Code général des impôts, CGI. - art. 1420 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049165350", "@num": "1421", "#text": "Code général des impôts, CGI. - art. 1421 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049165454", "@num": "1422", "#text": "Code général des impôts, CGI. - art. 1422 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049165556", "@num": "1424", "#text": "Code général des impôts, CGI. - art. 1424 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049165596", "@num": "1425", "#text": "Code général des impôts, CGI. - art. 1425 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049165654", "@num": "1426", "#text": "Code général des impôts, CGI. - art. 1426 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049165696", "@num": "1427", "#text": "Code général des impôts, CGI. - art. 1427 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049165722", "@num": "1428", "#text": "Code général des impôts, CGI. - art. 1428 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049165792", "@num": "1429", "#text": "Code général des impôts, CGI. - art. 1429 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048182717", "@num": "143", "#text": "Code général des impôts, CGI. - art. 143 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049165848", "@num": "1430", "#text": "Code général des impôts, CGI. - art. 1430 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049165865", "@num": "1431", "#text": "Code général des impôts, CGI. - art. 1431 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049166053", "@num": "1432", "#text": "Code général des impôts, CGI. - art. 1432 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049166070", "@num": "1433", "#text": "Code général des impôts, CGI. - art. 1433 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049166087", "@num": "1434", "#text": "Code général des impôts, CGI. - art. 1434 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049166110", "@num": "1435", "#text": "Code général des impôts, CGI. - art. 1435 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049166127", "@num": "1436", "#text": "Code général des impôts, CGI. - art. 1436 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049166144", "@num": "1437", "#text": "Code général des impôts, CGI. - art. 1437 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049166161", "@num": "1438", "#text": "Code général des impôts, CGI. - art. 1438 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049166178", "@num": "1439", "#text": "Code général des impôts, CGI. - art. 1439 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048182780", "@num": "144", "#text": "Code général des impôts, CGI. - art. 144 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049166195", "@num": "1440", "#text": "Code général des impôts, CGI. - art. 1440 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049166212", "@num": "1441", "#text": "Code général des impôts, CGI. - art. 1441 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049166246", "@num": "1442", "#text": "Code général des impôts, CGI. - art. 1442 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049166333", "@num": "1443", "#text": "Code général des impôts, CGI. - art. 1443 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049166350", "@num": "1444", "#text": "Code général des impôts, CGI. - art. 1444 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049166367", "@num": "1445", "#text": "Code général des impôts, CGI. - art. 1445 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049166384", "@num": "1446", "#text": "Code général des impôts, CGI. - art. 1446 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049166404", "@num": "1447", "#text": "Code général des impôts, CGI. - art. 1447 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049166425", "@num": "1448", "#text": "Code général des impôts, CGI. - art. 1448 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049166443", "@num": "1449", "#text": "Code général des impôts, CGI. - art. 1449 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048182819", "@num": "145", "#text": "Code général des impôts, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049166520", "@num": "1450", "#text": "Code général des impôts, CGI. - art. 1450 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049166569", "@num": "1451", "#text": "Code général des impôts, CGI. - art. 1451 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049166587", "@num": "1452", "#text": "Code général des impôts, CGI. - art. 1452 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049166611", "@num": "1453", "#text": "Code général des impôts, CGI. - art. 1453 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049166848", "@num": "1454", "#text": "Code général des impôts, CGI. - art. 1454 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049167473", "@num": "1455", "#text": "Code général des impôts, CGI. - art. 1455 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049167487", "@num": "1456", "#text": "Code général des impôts, CGI. - art. 1456 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049167522", "@num": "1457", "#text": "Code général des impôts, CGI. - art. 1457 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049167655", "@num": "1458", "#text": "Code général des impôts, CGI. - art. 1458 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049168497", "@num": "1459", "#text": "Code général des impôts, CGI. - art. 1459 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048183206", "@num": "146", "#text": "Code général des impôts, CGI. - art. 146 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949236", "@num": "146 quater", "#text": "Code général des impôts, CGI. - art. 146 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049168554", "@num": "1460", "#text": "Code général des impôts, CGI. - art. 1460 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049168732", "@num": "1461", "#text": "Code général des impôts, CGI. - art. 1461 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049168800", "@num": "1462", "#text": "Code général des impôts, CGI. - art. 1462 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049168854", "@num": "1463", "#text": "Code général des impôts, CGI. - art. 1463 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049168889", "@num": "1464", "#text": "Code général des impôts, CGI. - art. 1464 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049168942", "@num": "1465", "#text": "Code général des impôts, CGI. - art. 1465 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306172", "@num": "1466", "#text": "Code général des impôts, CGI. - art. 1466 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049168992", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049169061", "@num": "1468", "#text": "Code général des impôts, CGI. - art. 1468 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049186394", "@num": "1469", "#text": "Code général des impôts, CGI. - art. 1469 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048183239", "@num": "147", "#text": "Code général des impôts, CGI. - art. 147 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049186441", "@num": "1470", "#text": "Code général des impôts, CGI. - art. 1470 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049187120", "@num": "1471", "#text": "Code général des impôts, CGI. - art. 1471 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049187202", "@num": "1472", "#text": "Code général des impôts, CGI. - art. 1472 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049187235", "@num": "1473", "#text": "Code général des impôts, CGI. - art. 1473 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049187441", "@num": "1474", "#text": "Code général des impôts, CGI. - art. 1474 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049187480", "@num": "1475", "#text": "Code général des impôts, CGI. - art. 1475 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049187504", "@num": "1476", "#text": "Code général des impôts, CGI. - art. 1476 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049187548", "@num": "1477", "#text": "Code général des impôts, CGI. - art. 1477 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049187590", "@num": "1478", "#text": "Code général des impôts, CGI. - art. 1478 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049187609", "@num": "1479", "#text": "Code général des impôts, CGI. - art. 1479 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048183284", "@num": "148", "#text": "Code général des impôts, CGI. - art. 148 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049187623", "@num": "1480", "#text": "Code général des impôts, CGI. - art. 1480 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049187634", "@num": "1481", "#text": "Code général des impôts, CGI. - art. 1481 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027354657", "@num": "1481 à 1493 bis", "#text": "Code général des impôts, CGI. - art. 1481 à 1493 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049187696", "@num": "1482", "#text": "Code général des impôts, CGI. - art. 1482 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049187951", "@num": "1484", "#text": "Code général des impôts, CGI. - art. 1484 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049188279", "@num": "1485", "#text": "Code général des impôts, CGI. - art. 1485 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049188296", "@num": "1486", "#text": "Code général des impôts, CGI. - art. 1486 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049188313", "@num": "1487", "#text": "Code général des impôts, CGI. - art. 1487 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049188330", "@num": "1488", "#text": "Code général des impôts, CGI. - art. 1488 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049188347", "@num": "1489", "#text": "Code général des impôts, CGI. - art. 1489 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048183316", "@num": "149", "#text": "Code général des impôts, CGI. - art. 149 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049188364", "@num": "1490", "#text": "Code général des impôts, CGI. - art. 1490 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049188381", "@num": "1491", "#text": "Code général des impôts, CGI. - art. 1491 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049188398", "@num": "1492", "#text": "Code général des impôts, CGI. - art. 1492 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049188445", "@num": "1494", "#text": "Code général des impôts, CGI. - art. 1494 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049188559", "@num": "1495", "#text": "Code général des impôts, CGI. - art. 1495 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049188705", "@num": "1496", "#text": "Code général des impôts, CGI. - art. 1496 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049188760", "@num": "1497", "#text": "Code général des impôts, CGI. - art. 1497 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049188905", "@num": "1498", "#text": "Code général des impôts, CGI. - art. 1498 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049188922", "@num": "1499", "#text": "Code général des impôts, CGI. - art. 1499 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048098972", "@num": "15", "#text": "Code général des impôts, CGI. - art. 15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048183372", "@num": "150", "#text": "Code général des impôts, CGI. - art. 150 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049188939", "@num": "1500", "#text": "Code général des impôts, CGI. - art. 1500 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049188962", "@num": "1501", "#text": "Code général des impôts, CGI. - art. 1501 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049188981", "@num": "1502", "#text": "Code général des impôts, CGI. - art. 1502 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049189002", "@num": "1503", "#text": "Code général des impôts, CGI. - art. 1503 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049189020", "@num": "1504", "#text": "Code général des impôts, CGI. - art. 1504 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049189038", "@num": "1505", "#text": "Code général des impôts, CGI. - art. 1505 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049189052", "@num": "1506", "#text": "Code général des impôts, CGI. - art. 1506 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049189066", "@num": "1507", "#text": "Code général des impôts, CGI. - art. 1507 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049189084", "@num": "1508", "#text": "Code général des impôts, CGI. - art. 1508 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049189104", "@num": "1509", "#text": "Code général des impôts, CGI. - art. 1509 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048183436", "@num": "151", "#text": "Code général des impôts, CGI. - art. 151 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049189633", "@num": "1510", "#text": "Code général des impôts, CGI. - art. 1510 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049189937", "@num": "1511", "#text": "Code général des impôts, CGI. - art. 1511 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049189974", "@num": "1512", "#text": "Code général des impôts, CGI. - art. 1512 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049189993", "@num": "1513", "#text": "Code général des impôts, CGI. - art. 1513 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049190017", "@num": "1514", "#text": "Code général des impôts, CGI. - art. 1514 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049190045", "@num": "1515", "#text": "Code général des impôts, CGI. - art. 1515 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049190076", "@num": "1516", "#text": "Code général des impôts, CGI. - art. 1516 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049190099", "@num": "1517", "#text": "Code général des impôts, CGI. - art. 1517 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049190125", "@num": "1518", "#text": "Code général des impôts, CGI. - art. 1518 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049190255", "@num": "1519", "#text": "Code général des impôts, CGI. - art. 1519 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048183902", "@num": "152", "#text": "Code général des impôts, CGI. - art. 152 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049190553", "@num": "1520", "#text": "Code général des impôts, CGI. - art. 1520 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049190567", "@num": "1521", "#text": "Code général des impôts, CGI. - art. 1521 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049190594", "@num": "1522", "#text": "Code général des impôts, CGI. - art. 1522 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049190612", "@num": "1523", "#text": "Code général des impôts, CGI. - art. 1523 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049190633", "@num": "1524", "#text": "Code général des impôts, CGI. - art. 1524 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049190655", "@num": "1525", "#text": "Code général des impôts, CGI. - art. 1525 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049190669", "@num": "1526", "#text": "Code général des impôts, CGI. - art. 1526 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049190680", "@num": "1527", "#text": "Code général des impôts, CGI. - art. 1527 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049201499", "@num": "1528", "#text": "Code général des impôts, CGI. - art. 1528 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049201470", "@num": "1529", "#text": "Code général des impôts, CGI. - art. 1529 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048184015", "@num": "153", "#text": "Code général des impôts, CGI. - art. 153 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048212225", "@num": "253", "#text": "Code général des impôts, CGI. - art. 153 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049201513", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049201531", "@num": "1531", "#text": "Code général des impôts, CGI. - art. 1531 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049201573", "@num": "1532", "#text": "Code général des impôts, CGI. - art. 1532 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049201590", "@num": "1533", "#text": "Code général des impôts, CGI. - art. 1533 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049201633", "@num": "1534", "#text": "Code général des impôts, CGI. - art. 1534 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049201723", "@num": "1535", "#text": "Code général des impôts, CGI. - art. 1535 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049201752", "@num": "1536", "#text": "Code général des impôts, CGI. - art. 1536 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049201769", "@num": "1537", "#text": "Code général des impôts, CGI. - art. 1537 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049201786", "@num": "1538", "#text": "Code général des impôts, CGI. - art. 1538 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049201803", "@num": "1539", "#text": "Code général des impôts, CGI. - art. 1539 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048184104", "@num": "154", "#text": "Code général des impôts, CGI. - art. 154 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049201820", "@num": "1540", "#text": "Code général des impôts, CGI. - art. 1540 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049201837", "@num": "1541", "#text": "Code général des impôts, CGI. - art. 1541 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049201854", "@num": "1542", "#text": "Code général des impôts, CGI. - art. 1542 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049201910", "@num": "1544", "#text": "Code général des impôts, CGI. - art. 1544 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049201947", "@num": "1545", "#text": "Code général des impôts, CGI. - art. 1545 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049201968", "@num": "1546", "#text": "Code général des impôts, CGI. - art. 1546 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049201991", "@num": "1547", "#text": "Code général des impôts, CGI. - art. 1547 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049202008", "@num": "1548", "#text": "Code général des impôts, CGI. - art. 1548 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049202025", "@num": "1549", "#text": "Code général des impôts, CGI. - art. 1549 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048184189", "@num": "155", "#text": "Code général des impôts, CGI. - art. 155 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049202045", "@num": "1550", "#text": "Code général des impôts, CGI. - art. 1550 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049202068", "@num": "1551", "#text": "Code général des impôts, CGI. - art. 1551 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049202085", "@num": "1552", "#text": "Code général des impôts, CGI. - art. 1552 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049202108", "@num": "1553", "#text": "Code général des impôts, CGI. - art. 1553 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049202143", "@num": "1554", "#text": "Code général des impôts, CGI. - art. 1554 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049202204", "@num": "1555", "#text": "Code général des impôts, CGI. - art. 1555 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049202230", "@num": "1556", "#text": "Code général des impôts, CGI. - art. 1556 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049202253", "@num": "1557", "#text": "Code général des impôts, CGI. - art. 1557 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049202279", "@num": "1558", "#text": "Code général des impôts, CGI. - art. 1558 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049202306", "@num": "1559", "#text": "Code général des impôts, CGI. - art. 1559 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048184286", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049202331", "@num": "1560", "#text": "Code général des impôts, CGI. - art. 1560 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306311", "@num": "1560 bis", "#text": "Code général des impôts, CGI. - art. 1560 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049202348", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049202492", "@num": "1562", "#text": "Code général des impôts, CGI. - art. 1562 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049202559", "@num": "1563", "#text": "Code général des impôts, CGI. - art. 1563 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049202596", "@num": "1564", "#text": "Code général des impôts, CGI. - art. 1564 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049202638", "@num": "1565", "#text": "Code général des impôts, CGI. - art. 1565 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049202661", "@num": "1566", "#text": "Code général des impôts, CGI. - art. 1566 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049202873", "@num": "1567", "#text": "Code général des impôts, CGI. - art. 1567 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049202910", "@num": "1568", "#text": "Code général des impôts, CGI. - art. 1568 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049202973", "@num": "1569", "#text": "Code général des impôts, CGI. - art. 1569 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048184598", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049203115", "@num": "1570", "#text": "Code général des impôts, CGI. - art. 1570 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049203231", "@num": "1571", "#text": "Code général des impôts, CGI. - art. 1571 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049203307", "@num": "1572", "#text": "Code général des impôts, CGI. - art. 1572 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049203438", "@num": "1573", "#text": "Code général des impôts, CGI. - art. 1573 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049203491", "@num": "1574", "#text": "Code général des impôts, CGI. - art. 1574 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049203530", "@num": "1575", "#text": "Code général des impôts, CGI. - art. 1575 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049203562", "@num": "1576", "#text": "Code général des impôts, CGI. - art. 1576 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049203699", "@num": "1577", "#text": "Code général des impôts, CGI. - art. 1577 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049204183", "@num": "1578", "#text": "Code général des impôts, CGI. - art. 1578 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049204220", "@num": "1579", "#text": "Code général des impôts, CGI. - art. 1579 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048184729", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049204268", "@num": "1580", "#text": "Code général des impôts, CGI. - art. 1580 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049204299", "@num": "1581", "#text": "Code général des impôts, CGI. - art. 1581 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049204367", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049204419", "@num": "1583", "#text": "Code général des impôts, CGI. - art. 1583 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049204497", "@num": "1584", "#text": "Code général des impôts, CGI. - art. 1584 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049204570", "@num": "1585", "#text": "Code général des impôts, CGI. - art. 1585 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049204603", "@num": "1586", "#text": "Code général des impôts, CGI. - art. 1586 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049217273", "@num": "1587", "#text": "Code général des impôts, CGI. - art. 1587 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049217316", "@num": "1588", "#text": "Code général des impôts, CGI. - art. 1588 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049217463", "@num": "1589", "#text": "Code général des impôts, CGI. - art. 1589 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048185164", "@num": "159", "#text": "Code général des impôts, CGI. - art. 159 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049217505", "@num": "1590", "#text": "Code général des impôts, CGI. - art. 1590 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049217552", "@num": "1591", "#text": "Code général des impôts, CGI. - art. 1591 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049217655", "@num": "1592", "#text": "Code général des impôts, CGI. - art. 1592 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049217880", "@num": "1593", "#text": "Code général des impôts, CGI. - art. 1593 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049218046", "@num": "1594", "#text": "Code général des impôts, CGI. - art. 1594 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049218076", "@num": "1595", "#text": "Code général des impôts, CGI. - art. 1595 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100546", "@num": "1595 bis", "#text": "Code général des impôts, CGI. - art. 1595 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049218350", "@num": "1596", "#text": "Code général des impôts, CGI. - art. 1596 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049218409", "@num": "1597", "#text": "Code général des impôts, CGI. - art. 1597 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049221321", "@num": "1598", "#text": "Code général des impôts, CGI. - art. 1598 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048098985", "@num": "16", "#text": "Code général des impôts, CGI. - art. 16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048185221", "@num": "160", "#text": "Code général des impôts, CGI. - art. 160 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049221423", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049221459", "@num": "1601", "#text": "Code général des impôts, CGI. - art. 1601 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049221565", "@num": "1602", "#text": "Code général des impôts, CGI. - art. 1602 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049221701", "@num": "1604", "#text": "Code général des impôts, CGI. - art. 1604 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049221735", "@num": "1605", "#text": "Code général des impôts, CGI. - art. 1605 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049221762", "@num": "1606", "#text": "Code général des impôts, CGI. - art. 1606 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049221795", "@num": "1607", "#text": "Code général des impôts, CGI. - art. 1607 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049221839", "@num": "1608", "#text": "Code général des impôts, CGI. - art. 1608 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049221861", "@num": "1609", "#text": "Code général des impôts, CGI. - art. 1609 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306681", "@num": "1609 septdecies", "#text": "Code général des impôts, CGI. - art. 1609 septdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048185256", "@num": "161", "#text": "Code général des impôts, CGI. - art. 161 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049221931", "@num": "1610", "#text": "Code général des impôts, CGI. - art. 1610 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049221968", "@num": "1611", "#text": "Code général des impôts, CGI. - art. 1611 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049222009", "@num": "1612", "#text": "Code général des impôts, CGI. - art. 1612 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049222382", "@num": "1613", "#text": "Code général des impôts, CGI. - art. 1613 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049222475", "@num": "1614", "#text": "Code général des impôts, CGI. - art. 1614 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049222511", "@num": "1615", "#text": "Code général des impôts, CGI. - art. 1615 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049222525", "@num": "1616", "#text": "Code général des impôts, CGI. - art. 1616 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049222560", "@num": "1617", "#text": "Code général des impôts, CGI. - art. 1617 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049222661", "@num": "1618", "#text": "Code général des impôts, CGI. - art. 1618 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049222686", "@num": "1619", "#text": "Code général des impôts, CGI. - art. 1619 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048185296", "@num": "162", "#text": "Code général des impôts, CGI. - art. 162 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049222705", "@num": "1620", "#text": "Code général des impôts, CGI. - art. 1620 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049222729", "@num": "1621", "#text": "Code général des impôts, CGI. - art. 1621 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049222757", "@num": "1622", "#text": "Code général des impôts, CGI. - art. 1622 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049222856", "@num": "1623", "#text": "Code général des impôts, CGI. - art. 1623 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049222973", "@num": "1624", "#text": "Code général des impôts, CGI. - art. 1624 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049222995", "@num": "1625", "#text": "Code général des impôts, CGI. - art. 1625 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223012", "@num": "1626", "#text": "Code général des impôts, CGI. - art. 1626 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223029", "@num": "1627", "#text": "Code général des impôts, CGI. - art. 1627 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223056", "@num": "1628", "#text": "Code général des impôts, CGI. - art. 1628 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223113", "@num": "1629", "#text": "Code général des impôts, CGI. - art. 1629 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048185319", "@num": "163", "#text": "Code général des impôts, CGI. - art. 163 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223154", "@num": "1630", "#text": "Code général des impôts, CGI. - art. 1630 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223182", "@num": "1631", "#text": "Code général des impôts, CGI. - art. 1631 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223208", "@num": "1632", "#text": "Code général des impôts, CGI. - art. 1632 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223231", "@num": "1633", "#text": "Code général des impôts, CGI. - art. 1633 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223248", "@num": "1634", "#text": "Code général des impôts, CGI. - art. 1634 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223271", "@num": "1636", "#text": "Code général des impôts, CGI. - art. 1636 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223293", "@num": "1637", "#text": "Code général des impôts, CGI. - art. 1637 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223324", "@num": "1638", "#text": "Code général des impôts, CGI. - art. 1638 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048195486", "@num": "164", "#text": "Code général des impôts, CGI. - art. 164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223361", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223384", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223403", "@num": "1642", "#text": "Code général des impôts, CGI. - art. 1642 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223420", "@num": "1643", "#text": "Code général des impôts, CGI. - art. 1643 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223471", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223491", "@num": "1645", "#text": "Code général des impôts, CGI. - art. 1645 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223513", "@num": "1646", "#text": "Code général des impôts, CGI. - art. 1646 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223533", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223547", "@num": "1648", "#text": "Code général des impôts, CGI. - art. 1648 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223770", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048195519", "@num": "165", "#text": "Code général des impôts, CGI. - art. 165 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223791", "@num": "1650", "#text": "Code général des impôts, CGI. - art. 1650 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223813", "@num": "1651", "#text": "Code général des impôts, CGI. - art. 1651 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223847", "@num": "1652", "#text": "Code général des impôts, CGI. - art. 1652 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223870", "@num": "1653", "#text": "Code général des impôts, CGI. - art. 1653 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223889", "@num": "1654", "#text": "Code général des impôts, CGI. - art. 1654 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223939", "@num": "1655", "#text": "Code général des impôts, CGI. - art. 1655 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223957", "@num": "1656", "#text": "Code général des impôts, CGI. - art. 1656 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049223975", "@num": "1657", "#text": "Code général des impôts, CGI. - art. 1657 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049234158", "@num": "1658", "#text": "Code général des impôts, CGI. - art. 1658 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049234191", "@num": "1659", "#text": "Code général des impôts, CGI. - art. 1659 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048195552", "@num": "166", "#text": "Code général des impôts, CGI. - art. 166 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049234207", "@num": "1660", "#text": "Code général des impôts, CGI. - art. 1660 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049234227", "@num": "1661", "#text": "Code général des impôts, CGI. - art. 1661 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049234249", "@num": "1662", "#text": "Code général des impôts, CGI. - art. 1662 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049234269", "@num": "1663", "#text": "Code général des impôts, CGI. - art. 1663 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049234310", "@num": "1664", "#text": "Code général des impôts, CGI. - art. 1664 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049234342", "@num": "1665", "#text": "Code général des impôts, CGI. - art. 1665 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049234397", "@num": "1666", "#text": "Code général des impôts, CGI. - art. 1666 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049234443", "@num": "1667", "#text": "Code général des impôts, CGI. - art. 1667 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049234487", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049234566", "@num": "1669", "#text": "Code général des impôts, CGI. - art. 1669 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048195763", "@num": "167", "#text": "Code général des impôts, CGI. - art. 167 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049234665", "@num": "1670", "#text": "Code général des impôts, CGI. - art. 1670 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049234715", "@num": "1671", "#text": "Code général des impôts, CGI. - art. 1671 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049234814", "@num": "1672", "#text": "Code général des impôts, CGI. - art. 1672 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049234839", "@num": "1673", "#text": "Code général des impôts, CGI. - art. 1673 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049234860", "@num": "1674", "#text": "Code général des impôts, CGI. - art. 1674 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049234877", "@num": "1675", "#text": "Code général des impôts, CGI. - art. 1675 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049234947", "@num": "1676", "#text": "Code général des impôts, CGI. - art. 1676 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049234967", "@num": "1677", "#text": "Code général des impôts, CGI. - art. 1677 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049234984", "@num": "1678", "#text": "Code général des impôts, CGI. - art. 1678 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235007", "@num": "1679", "#text": "Code général des impôts, CGI. - art. 1679 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048195875", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235026", "@num": "1680", "#text": "Code général des impôts, CGI. - art. 1680 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235045", "@num": "1681", "#text": "Code général des impôts, CGI. - art. 1681 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313585", "@num": "1682", "#text": "Code général des impôts, CGI. - art. 1682 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235107", "@num": "1683", "#text": "Code général des impôts, CGI. - art. 1683 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235122", "@num": "1684", "#text": "Code général des impôts, CGI. - art. 1684 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235144", "@num": "1685", "#text": "Code général des impôts, CGI. - art. 1685 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235162", "@num": "1686", "#text": "Code général des impôts, CGI. - art. 1686 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235176", "@num": "1687", "#text": "Code général des impôts, CGI. - art. 1687 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235190", "@num": "1688", "#text": "Code général des impôts, CGI. - art. 1688 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235205", "@num": "1689", "#text": "Code général des impôts, CGI. - art. 1689 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048196089", "@num": "169", "#text": "Code général des impôts, CGI. - art. 169 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235222", "@num": "1690", "#text": "Code général des impôts, CGI. - art. 1690 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235249", "@num": "1691", "#text": "Code général des impôts, CGI. - art. 1691 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235273", "@num": "1692", "#text": "Code général des impôts, CGI. - art. 1692 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235290", "@num": "1693", "#text": "Code général des impôts, CGI. - art. 1693 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235313", "@num": "1694", "#text": "Code général des impôts, CGI. - art. 1694 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235331", "@num": "1695", "#text": "Code général des impôts, CGI. - art. 1695 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235350", "@num": "1696", "#text": "Code général des impôts, CGI. - art. 1696 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235368", "@num": "1697", "#text": "Code général des impôts, CGI. - art. 1697 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235393", "@num": "1698", "#text": "Code général des impôts, CGI. - art. 1698 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235414", "@num": "1699", "#text": "Code général des impôts, CGI. - art. 1699 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048105719", "@num": "17", "#text": "Code général des impôts, CGI. - art. 17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048196173", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235436", "@num": "1700", "#text": "Code général des impôts, CGI. - art. 1700 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235454", "@num": "1701", "#text": "Code général des impôts, CGI. - art. 1701 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235479", "@num": "1702", "#text": "Code général des impôts, CGI. - art. 1702 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235494", "@num": "1703", "#text": "Code général des impôts, CGI. - art. 1703 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235508", "@num": "1704", "#text": "Code général des impôts, CGI. - art. 1704 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235525", "@num": "1705", "#text": "Code général des impôts, CGI. - art. 1705 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235569", "@num": "1706", "#text": "Code général des impôts, CGI. - art. 1706 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235615", "@num": "1707", "#text": "Code général des impôts, CGI. - art. 1707 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235630", "@num": "1708", "#text": "Code général des impôts, CGI. - art. 1708 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313652", "@num": "1709", "#text": "Code général des impôts, CGI. - art. 1709 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048196191", "@num": "171", "#text": "Code général des impôts, CGI. - art. 171 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235656", "@num": "1710", "#text": "Code général des impôts, CGI. - art. 1710 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235678", "@num": "1711", "#text": "Code général des impôts, CGI. - art. 1711 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313656", "@num": "1712", "#text": "Code général des impôts, CGI. - art. 1712 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235731", "@num": "1713", "#text": "Code général des impôts, CGI. - art. 1713 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235775", "@num": "1714", "#text": "Code général des impôts, CGI. - art. 1714 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235813", "@num": "1715", "#text": "Code général des impôts, CGI. - art. 1715 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235845", "@num": "1716", "#text": "Code général des impôts, CGI. - art. 1716 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313660", "@num": "1717", "#text": "Code général des impôts, CGI. - art. 1717 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235869", "@num": "1718", "#text": "Code général des impôts, CGI. - art. 1718 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235893", "@num": "1719", "#text": "Code général des impôts, CGI. - art. 1719 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048196211", "@num": "172", "#text": "Code général des impôts, CGI. - art. 172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235910", "@num": "1720", "#text": "Code général des impôts, CGI. - art. 1720 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235927", "@num": "1721", "#text": "Code général des impôts, CGI. - art. 1721 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049235969", "@num": "1722", "#text": "Code général des impôts, CGI. - art. 1722 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049236001", "@num": "1723", "#text": "Code général des impôts, CGI. - art. 1723 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049236080", "@num": "1724", "#text": "Code général des impôts, CGI. - art. 1724 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049236858", "@num": "1725", "#text": "Code général des impôts, CGI. - art. 1725 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049236992", "@num": "1726", "#text": "Code général des impôts, CGI. - art. 1726 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049237013", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049237031", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049237058", "@num": "1729", "#text": "Code général des impôts, CGI. - art. 1729 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048196323", "@num": "173", "#text": "Code général des impôts, CGI. - art. 173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049237080", "@num": "1730", "#text": "Code général des impôts, CGI. - art. 1730 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049237113", "@num": "1731", "#text": "Code général des impôts, CGI. - art. 1731 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049237156", "@num": "1732", "#text": "Code général des impôts, CGI. - art. 1732 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049237211", "@num": "1733", "#text": "Code général des impôts, CGI. - art. 1733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049242936", "@num": "1734", "#text": "Code général des impôts, CGI. - art. 1734 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049242976", "@num": "1735", "#text": "Code général des impôts, CGI. - art. 1735 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049243039", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049243095", "@num": "1737", "#text": "Code général des impôts, CGI. - art. 1737 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049243116", "@num": "1738", "#text": "Code général des impôts, CGI. - art. 1738 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049243141", "@num": "1739", "#text": "Code général des impôts, CGI. - art. 1739 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048196365", "@num": "174", "#text": "Code général des impôts, CGI. - art. 174 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049243171", "@num": "1740", "#text": "Code général des impôts, CGI. - art. 1740 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049243189", "@num": "1741", "#text": "Code général des impôts, CGI. - art. 1741 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049243211", "@num": "1742", "#text": "Code général des impôts, CGI. - art. 1742 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049243234", "@num": "1743", "#text": "Code général des impôts, CGI. - art. 1743 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049243254", "@num": "1744", "#text": "Code général des impôts, CGI. - art. 1744 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049243278", "@num": "1745", "#text": "Code général des impôts, CGI. - art. 1745 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049243301", "@num": "1746", "#text": "Code général des impôts, CGI. - art. 1746 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049243320", "@num": "1747", "#text": "Code général des impôts, CGI. - art. 1747 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049243338", "@num": "1748", "#text": "Code général des impôts, CGI. - art. 1748 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049243357", "@num": "1749", "#text": "Code général des impôts, CGI. - art. 1749 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048196402", "@num": "175", "#text": "Code général des impôts, CGI. - art. 175 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049243375", "@num": "1750", "#text": "Code général des impôts, CGI. - art. 1750 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049243396", "@num": "1751", "#text": "Code général des impôts, CGI. - art. 1751 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049243421", "@num": "1752", "#text": "Code général des impôts, CGI. - art. 1752 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049243462", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049243496", "@num": "1754", "#text": "Code général des impôts, CGI. - art. 1754 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049243514", "@num": "1755", "#text": "Code général des impôts, CGI. - art. 1755 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244153", "@num": "1756", "#text": "Code général des impôts, CGI. - art. 1756 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244197", "@num": "1757", "#text": "Code général des impôts, CGI. - art. 1757 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244217", "@num": "1758", "#text": "Code général des impôts, CGI. - art. 1758 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244262", "@num": "1759", "#text": "Code général des impôts, CGI. - art. 1759 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048196459", "@num": "176", "#text": "Code général des impôts, CGI. - art. 176 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244332", "@num": "1760", "#text": "Code général des impôts, CGI. - art. 1760 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244358", "@num": "1761", "#text": "Code général des impôts, CGI. - art. 1761 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244391", "@num": "1762", "#text": "Code général des impôts, CGI. - art. 1762 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244419", "@num": "1763", "#text": "Code général des impôts, CGI. - art. 1763 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244442", "@num": "1764", "#text": "Code général des impôts, CGI. - art. 1764 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244494", "@num": "1765", "#text": "Code général des impôts, CGI. - art. 1765 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244527", "@num": "1766", "#text": "Code général des impôts, CGI. - art. 1766 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244566", "@num": "1767", "#text": "Code général des impôts, CGI. - art. 1767 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244608", "@num": "1768", "#text": "Code général des impôts, CGI. - art. 1768 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244623", "@num": "1769", "#text": "Code général des impôts, CGI. - art. 1769 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048196671", "@num": "177", "#text": "Code général des impôts, CGI. - art. 177 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244646", "@num": "1770", "#text": "Code général des impôts, CGI. - art. 1770 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244663", "@num": "1771", "#text": "Code général des impôts, CGI. - art. 1771 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244697", "@num": "1772", "#text": "Code général des impôts, CGI. - art. 1772 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244723", "@num": "1773", "#text": "Code général des impôts, CGI. - art. 1773 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244746", "@num": "1774", "#text": "Code général des impôts, CGI. - art. 1774 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244772", "@num": "1775", "#text": "Code général des impôts, CGI. - art. 1775 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244802", "@num": "1776", "#text": "Code général des impôts, CGI. - art. 1776 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244821", "@num": "1777", "#text": "Code général des impôts, CGI. - art. 1777 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244843", "@num": "1778", "#text": "Code général des impôts, CGI. - art. 1778 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244862", "@num": "1779", "#text": "Code général des impôts, CGI. - art. 1779 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048196700", "@num": "178", "#text": "Code général des impôts, CGI. - art. 178 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244884", "@num": "1780", "#text": "Code général des impôts, CGI. - art. 1780 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244917", "@num": "1781", "#text": "Code général des impôts, CGI. - art. 1781 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244934", "@num": "1782", "#text": "Code général des impôts, CGI. - art. 1782 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244954", "@num": "1783", "#text": "Code général des impôts, CGI. - art. 1783 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049244983", "@num": "1784", "#text": "Code général des impôts, CGI. - art. 1784 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245010", "@num": "1785", "#text": "Code général des impôts, CGI. - art. 1785 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245078", "@num": "1786", "#text": "Code général des impôts, CGI. - art. 1786 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245092", "@num": "1787", "#text": "Code général des impôts, CGI. - art. 1787 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245112", "@num": "1788", "#text": "Code général des impôts, CGI. - art. 1788 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245130", "@num": "1789", "#text": "Code général des impôts, CGI. - art. 1789 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048196715", "@num": "179", "#text": "Code général des impôts, CGI. - art. 179 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245168", "@num": "1790", "#text": "Code général des impôts, CGI. - art. 1790 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245191", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245207", "@num": "1792", "#text": "Code général des impôts, CGI. - art. 1792 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245241", "@num": "1793", "#text": "Code général des impôts, CGI. - art. 1793 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245281", "@num": "1794", "#text": "Code général des impôts, CGI. - art. 1794 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245314", "@num": "1795", "#text": "Code général des impôts, CGI. - art. 1795 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245325", "@num": "1796", "#text": "Code général des impôts, CGI. - art. 1796 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245345", "@num": "1797", "#text": "Code général des impôts, CGI. - art. 1797 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245364", "@num": "1798", "#text": "Code général des impôts, CGI. - art. 1798 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245383", "@num": "1799", "#text": "Code général des impôts, CGI. - art. 1799 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048106555", "@num": "18", "#text": "Code général des impôts, CGI. - art. 18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048196735", "@num": "180", "#text": "Code général des impôts, CGI. - art. 180 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245398", "@num": "1800", "#text": "Code général des impôts, CGI. - art. 1800 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245632", "@num": "1801", "#text": "Code général des impôts, CGI. - art. 1801 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245650", "@num": "1802", "#text": "Code général des impôts, CGI. - art. 1802 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245667", "@num": "1803", "#text": "Code général des impôts, CGI. - art. 1803 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245687", "@num": "1804", "#text": "Code général des impôts, CGI. - art. 1804 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245710", "@num": "1805", "#text": "Code général des impôts, CGI. - art. 1805 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245724", "@num": "1806", "#text": "Code général des impôts, CGI. - art. 1806 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245739", "@num": "1807", "#text": "Code général des impôts, CGI. - art. 1807 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245757", "@num": "1808", "#text": "Code général des impôts, CGI. - art. 1808 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245775", "@num": "1809", "#text": "Code général des impôts, CGI. - art. 1809 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048196807", "@num": "181", "#text": "Code général des impôts, CGI. - art. 181 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308259", "@num": "181 B", "#text": "Code général des impôts, CGI. - art. 181 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245791", "@num": "1810", "#text": "Code général des impôts, CGI. - art. 1810 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245815", "@num": "1811", "#text": "Code général des impôts, CGI. - art. 1811 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245829", "@num": "1812", "#text": "Code général des impôts, CGI. - art. 1812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245851", "@num": "1813", "#text": "Code général des impôts, CGI. - art. 1813 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245867", "@num": "1814", "#text": "Code général des impôts, CGI. - art. 1814 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245887", "@num": "1815", "#text": "Code général des impôts, CGI. - art. 1815 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245902", "@num": "1816", "#text": "Code général des impôts, CGI. - art. 1816 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245920", "@num": "1817", "#text": "Code général des impôts, CGI. - art. 1817 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245940", "@num": "1818", "#text": "Code général des impôts, CGI. - art. 1818 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049245955", "@num": "1819", "#text": "Code général des impôts, CGI. - art. 1819 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048196833", "@num": "182", "#text": "Code général des impôts, CGI. - art. 182 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049248519", "@num": "1821", "#text": "Code général des impôts, CGI. - art. 1821 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049248821", "@num": "1822", "#text": "Code général des impôts, CGI. - art. 1822 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049248843", "@num": "1823", "#text": "Code général des impôts, CGI. - art. 1823 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049248874", "@num": "1824", "#text": "Code général des impôts, CGI. - art. 1824 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049248889", "@num": "1825", "#text": "Code général des impôts, CGI. - art. 1825 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249120", "@num": "1826", "#text": "Code général des impôts, CGI. - art. 1826 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249138", "@num": "1827", "#text": "Code général des impôts, CGI. - art. 1827 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249156", "@num": "1828", "#text": "Code général des impôts, CGI. - art. 1828 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249174", "@num": "1829", "#text": "Code général des impôts, CGI. - art. 1829 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048196863", "@num": "183", "#text": "Code général des impôts, CGI. - art. 183 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249194", "@num": "1830", "#text": "Code général des impôts, CGI. - art. 1830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249213", "@num": "1831", "#text": "Code général des impôts, CGI. - art. 1831 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249231", "@num": "1832", "#text": "Code général des impôts, CGI. - art. 1832 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249255", "@num": "1833", "#text": "Code général des impôts, CGI. - art. 1833 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249270", "@num": "1834", "#text": "Code général des impôts, CGI. - art. 1834 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249291", "@num": "1835", "#text": "Code général des impôts, CGI. - art. 1835 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249309", "@num": "1836", "#text": "Code général des impôts, CGI. - art. 1836 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249327", "@num": "1837", "#text": "Code général des impôts, CGI. - art. 1837 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249439", "@num": "1838", "#text": "Code général des impôts, CGI. - art. 1838 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249524", "@num": "1839", "#text": "Code général des impôts, CGI. - art. 1839 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048196886", "@num": "184", "#text": "Code général des impôts, CGI. - art. 184 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249538", "@num": "1840", "#text": "Code général des impôts, CGI. - art. 1840 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249583", "@num": "1841", "#text": "Code général des impôts, CGI. - art. 1841 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249598", "@num": "1842", "#text": "Code général des impôts, CGI. - art. 1842 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249633", "@num": "1843", "#text": "Code général des impôts, CGI. - art. 1843 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249659", "@num": "1844", "#text": "Code général des impôts, CGI. - art. 1844 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249712", "@num": "1845", "#text": "Code général des impôts, CGI. - art. 1845 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249759", "@num": "1846", "#text": "Code général des impôts, CGI. - art. 1846 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249787", "@num": "1847", "#text": "Code général des impôts, CGI. - art. 1847 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249811", "@num": "1848", "#text": "Code général des impôts, CGI. - art. 1848 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249833", "@num": "1849", "#text": "Code général des impôts, CGI. - art. 1849 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048197169", "@num": "185", "#text": "Code général des impôts, CGI. - art. 185 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249851", "@num": "1850", "#text": "Code général des impôts, CGI. - art. 1850 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249866", "@num": "1851", "#text": "Code général des impôts, CGI. - art. 1851 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049249889", "@num": "1852", "#text": "Code général des impôts, CGI. - art. 1852 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250017", "@num": "1853", "#text": "Code général des impôts, CGI. - art. 1853 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250121", "@num": "1854", "#text": "Code général des impôts, CGI. - art. 1854 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250137", "@num": "1855", "#text": "Code général des impôts, CGI. - art. 1855 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250151", "@num": "1856", "#text": "Code général des impôts, CGI. - art. 1856 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250326", "@num": "1857", "#text": "Code général des impôts, CGI. - art. 1857 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250348", "@num": "1858", "#text": "Code général des impôts, CGI. - art. 1858 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250370", "@num": "1859", "#text": "Code général des impôts, CGI. - art. 1859 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048197187", "@num": "186", "#text": "Code général des impôts, CGI. - art. 186 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250392", "@num": "1860", "#text": "Code général des impôts, CGI. - art. 1860 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250412", "@num": "1861", "#text": "Code général des impôts, CGI. - art. 1861 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250427", "@num": "1862", "#text": "Code général des impôts, CGI. - art. 1862 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250442", "@num": "1863", "#text": "Code général des impôts, CGI. - art. 1863 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250457", "@num": "1864", "#text": "Code général des impôts, CGI. - art. 1864 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250472", "@num": "1865", "#text": "Code général des impôts, CGI. - art. 1865 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250487", "@num": "1866", "#text": "Code général des impôts, CGI. - art. 1866 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250502", "@num": "1867", "#text": "Code général des impôts, CGI. - art. 1867 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250522", "@num": "1868", "#text": "Code général des impôts, CGI. - art. 1868 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250537", "@num": "1869", "#text": "Code général des impôts, CGI. - art. 1869 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048197207", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250552", "@num": "1870", "#text": "Code général des impôts, CGI. - art. 1870 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250567", "@num": "1871", "#text": "Code général des impôts, CGI. - art. 1871 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250581", "@num": "1872", "#text": "Code général des impôts, CGI. - art. 1872 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250596", "@num": "1873", "#text": "Code général des impôts, CGI. - art. 1873 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250611", "@num": "1874", "#text": "Code général des impôts, CGI. - art. 1874 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250626", "@num": "1875", "#text": "Code général des impôts, CGI. - art. 1875 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250641", "@num": "1876", "#text": "Code général des impôts, CGI. - art. 1876 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250667", "@num": "1877", "#text": "Code général des impôts, CGI. - art. 1877 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250684", "@num": "1878", "#text": "Code général des impôts, CGI. - art. 1878 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250736", "@num": "1879", "#text": "Code général des impôts, CGI. - art. 1879 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048197226", "@num": "188", "#text": "Code général des impôts, CGI. - art. 188 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250758", "@num": "1880", "#text": "Code général des impôts, CGI. - art. 1880 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250790", "@num": "1881", "#text": "Code général des impôts, CGI. - art. 1881 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250811", "@num": "1882", "#text": "Code général des impôts, CGI. - art. 1882 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250826", "@num": "1883", "#text": "Code général des impôts, CGI. - art. 1883 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250841", "@num": "1884", "#text": "Code général des impôts, CGI. - art. 1884 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250856", "@num": "1885", "#text": "Code général des impôts, CGI. - art. 1885 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250871", "@num": "1886", "#text": "Code général des impôts, CGI. - art. 1886 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250895", "@num": "1887", "#text": "Code général des impôts, CGI. - art. 1887 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250910", "@num": "1888", "#text": "Code général des impôts, CGI. - art. 1888 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250925", "@num": "1889", "#text": "Code général des impôts, CGI. - art. 1889 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048197428", "@num": "189", "#text": "Code général des impôts, CGI. - art. 189 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250945", "@num": "1890", "#text": "Code général des impôts, CGI. - art. 1890 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250964", "@num": "1891", "#text": "Code général des impôts, CGI. - art. 1891 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049250991", "@num": "1892", "#text": "Code général des impôts, CGI. - art. 1892 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049251014", "@num": "1893", "#text": "Code général des impôts, CGI. - art. 1893 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049251060", "@num": "1894", "#text": "Code général des impôts, CGI. - art. 1894 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049251077", "@num": "1895", "#text": "Code général des impôts, CGI. - art. 1895 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049257982", "@num": "1896", "#text": "Code général des impôts, CGI. - art. 1896 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049258033", "@num": "1897", "#text": "Code général des impôts, CGI. - art. 1897 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049258144", "@num": "1898", "#text": "Code général des impôts, CGI. - art. 1898 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049258220", "@num": "1899", "#text": "Code général des impôts, CGI. - art. 1899 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049258240", "@num": "1900", "#text": "Code général des impôts, CGI. - art. 1899 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048106947", "@num": "19", "#text": "Code général des impôts, CGI. - art. 19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048197448", "@num": "190", "#text": "Code général des impôts, CGI. - art. 190 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049258269", "@num": "1901", "#text": "Code général des impôts, CGI. - art. 1901 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049258286", "@num": "1902", "#text": "Code général des impôts, CGI. - art. 1902 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049258303", "@num": "1903", "#text": "Code général des impôts, CGI. - art. 1903 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049258365", "@num": "1904", "#text": "Code général des impôts, CGI. - art. 1904 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049258384", "@num": "1905", "#text": "Code général des impôts, CGI. - art. 1905 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049258414", "@num": "1906", "#text": "Code général des impôts, CGI. - art. 1906 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049258429", "@num": "1907", "#text": "Code général des impôts, CGI. - art. 1907 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049258444", "@num": "1908", "#text": "Code général des impôts, CGI. - art. 1908 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049258468", "@num": "1909", "#text": "Code général des impôts, CGI. - art. 1909 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048197465", "@num": "191", "#text": "Code général des impôts, CGI. - art. 191 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049258490", "@num": "1910", "#text": "Code général des impôts, CGI. - art. 1910 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049258508", "@num": "1911", "#text": "Code général des impôts, CGI. - art. 1911 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049258523", "@num": "1912", "#text": "Code général des impôts, CGI. - art. 1912 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049258575", "@num": "1913", "#text": "Code général des impôts, CGI. - art. 1913 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049259108", "@num": "1914", "#text": "Code général des impôts, CGI. - art. 1914 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049259145", "@num": "1915", "#text": "Code général des impôts, CGI. - art. 1915 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049259188", "@num": "1916", "#text": "Code général des impôts, CGI. - art. 1916 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049259253", "@num": "1917", "#text": "Code général des impôts, CGI. - art. 1917 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049259283", "@num": "1918", "#text": "Code général des impôts, CGI. - art. 1918 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049259304", "@num": "1919", "#text": "Code général des impôts, CGI. - art. 1919 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048197482", "@num": "192", "#text": "Code général des impôts, CGI. - art. 192 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049259319", "@num": "1920", "#text": "Code général des impôts, CGI. - art. 1920 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049259707", "@num": "1921", "#text": "Code général des impôts, CGI. - art. 1921 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049260589", "@num": "1922", "#text": "Code général des impôts, CGI. - art. 1922 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049260633", "@num": "1923", "#text": "Code général des impôts, CGI. - art. 1923 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049260681", "@num": "1924", "#text": "Code général des impôts, CGI. - art. 1924 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049260718", "@num": "1925", "#text": "Code général des impôts, CGI. - art. 1925 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049260774", "@num": "1926", "#text": "Code général des impôts, CGI. - art. 1926 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049260846", "@num": "1927", "#text": "Code général des impôts, CGI. - art. 1927 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049260863", "@num": "1928", "#text": "Code général des impôts, CGI. - art. 1928 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049260881", "@num": "1929", "#text": "Code général des impôts, CGI. - art. 1929 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048197502", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049260924", "@num": "1930", "#text": "Code général des impôts, CGI. - art. 1930 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049260956", "@num": "1931", "#text": "Code général des impôts, CGI. - art. 1931 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049260971", "@num": "1932", "#text": "Code général des impôts, CGI. - art. 1932 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049261096", "@num": "1933", "#text": "Code général des impôts, CGI. - art. 1933 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049261125", "@num": "1934", "#text": "Code général des impôts, CGI. - art. 1934 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049261718", "@num": "1935", "#text": "Code général des impôts, CGI. - art. 1935 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049261764", "@num": "1936", "#text": "Code général des impôts, CGI. - art. 1936 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049261808", "@num": "1937", "#text": "Code général des impôts, CGI. - art. 1937 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049261863", "@num": "1938", "#text": "Code général des impôts, CGI. - art. 1938 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049261892", "@num": "1939", "#text": "Code général des impôts, CGI. - art. 1939 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048197529", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049262412", "@num": "1940", "#text": "Code général des impôts, CGI. - art. 1940 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049264111", "@num": "1941", "#text": "Code général des impôts, CGI. - art. 1941 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049264133", "@num": "1942", "#text": "Code général des impôts, CGI. - art. 1942 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049264188", "@num": "1943", "#text": "Code général des impôts, CGI. - art. 1943 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049264258", "@num": "1944", "#text": "Code général des impôts, CGI. - art. 1944 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049264286", "@num": "1945", "#text": "Code général des impôts, CGI. - art. 1945 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049264306", "@num": "1946", "#text": "Code général des impôts, CGI. - art. 1946 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049264354", "@num": "1947", "#text": "Code général des impôts, CGI. - art. 1947 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049264383", "@num": "1948", "#text": "Code général des impôts, CGI. - art. 1948 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049264609", "@num": "1949", "#text": "Code général des impôts, CGI. - art. 1949 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048199577", "@num": "195", "#text": "Code général des impôts, CGI. - art. 195 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049264669", "@num": "1950", "#text": "Code général des impôts, CGI. - art. 1950 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049264756", "@num": "1951", "#text": "Code général des impôts, CGI. - art. 1951 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049264806", "@num": "1952", "#text": "Code général des impôts, CGI. - art. 1952 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049265762", "@num": "1953", "#text": "Code général des impôts, CGI. - art. 1953 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313386", "@num": "1954", "#text": "Code général des impôts, CGI. - art. 1954 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049265800", "@num": "1955", "#text": "Code général des impôts, CGI. - art. 1955 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049265828", "@num": "1956", "#text": "Code général des impôts, CGI. - art. 1956 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049265848", "@num": "1957", "#text": "Code général des impôts, CGI. - art. 1957 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049265920", "@num": "1958", "#text": "Code général des impôts, CGI. - art. 1958 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049266035", "@num": "1959", "#text": "Code général des impôts, CGI. - art. 1959 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048199697", "@num": "196", "#text": "Code général des impôts, CGI. - art. 196 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049266065", "@num": "1960", "#text": "Code général des impôts, CGI. - art. 1960 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049266168", "@num": "1961", "#text": "Code général des impôts, CGI. - art. 1961 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049266215", "@num": "1962", "#text": "Code général des impôts, CGI. - art. 1962 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049266249", "@num": "1963", "#text": "Code général des impôts, CGI. - art. 1963 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049266298", "@num": "1964", "#text": "Code général des impôts, CGI. - art. 1964 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049266542", "@num": "1965", "#text": "Code général des impôts, CGI. - art. 1965 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314084", "@num": "1965 L", "#text": "Code général des impôts, CGI. - art. 1965 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049266575", "@num": "1966", "#text": "Code général des impôts, CGI. - art. 1966 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049266620", "@num": "1967", "#text": "Code général des impôts, CGI. - art. 1967 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049266698", "@num": "1968", "#text": "Code général des impôts, CGI. - art. 1968 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049266754", "@num": "1969", "#text": "Code général des impôts, CGI. - art. 1969 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048199998", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049266832", "@num": "1970", "#text": "Code général des impôts, CGI. - art. 1970 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049267255", "@num": "1977", "#text": "Code général des impôts, CGI. - art. 1970 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049266900", "@num": "1971", "#text": "Code général des impôts, CGI. - art. 1971 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049266999", "@num": "1972", "#text": "Code général des impôts, CGI. - art. 1972 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049267043", "@num": "1973", "#text": "Code général des impôts, CGI. - art. 1973 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049267081", "@num": "1974", "#text": "Code général des impôts, CGI. - art. 1974 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049267118", "@num": "1975", "#text": "Code général des impôts, CGI. - art. 1975 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049267238", "@num": "1976", "#text": "Code général des impôts, CGI. - art. 1976 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049267279", "@num": "1978", "#text": "Code général des impôts, CGI. - art. 1978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049267296", "@num": "1979", "#text": "Code général des impôts, CGI. - art. 1979 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048201014", "@num": "198", "#text": "Code général des impôts, CGI. - art. 198 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049267332", "@num": "1980", "#text": "Code général des impôts, CGI. - art. 1980 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049275790", "@num": "1981", "#text": "Code général des impôts, CGI. - art. 1981 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049275897", "@num": "1982", "#text": "Code général des impôts, CGI. - art. 1982 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049275957", "@num": "1983", "#text": "Code général des impôts, CGI. - art. 1983 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049275996", "@num": "1984", "#text": "Code général des impôts, CGI. - art. 1984 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049276074", "@num": "1985", "#text": "Code général des impôts, CGI. - art. 1985 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049276097", "@num": "1986", "#text": "Code général des impôts, CGI. - art. 1986 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049276208", "@num": "1987", "#text": "Code général des impôts, CGI. - art. 1987 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049276246", "@num": "1988", "#text": "Code général des impôts, CGI. - art. 1988 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049276306", "@num": "1989", "#text": "Code général des impôts, CGI. - art. 1989 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048201120", "@num": "199", "#text": "Code général des impôts, CGI. - art. 199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049276331", "@num": "1990", "#text": "Code général des impôts, CGI. - art. 1990 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049276349", "@num": "1991", "#text": "Code général des impôts, CGI. - art. 1991 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049276452", "@num": "1992", "#text": "Code général des impôts, CGI. - art. 1992 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049276501", "@num": "1993", "#text": "Code général des impôts, CGI. - art. 1993 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049276593", "@num": "1994", "#text": "Code général des impôts, CGI. - art. 1994 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049276633", "@num": "1995", "#text": "Code général des impôts, CGI. - art. 1995 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049276655", "@num": "1996", "#text": "Code général des impôts, CGI. - art. 1996 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049276699", "@num": "1997", "#text": "Code général des impôts, CGI. - art. 1997 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049277052", "@num": "1998", "#text": "Code général des impôts, CGI. - art. 1998 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049277705", "@num": "1999", "#text": "Code général des impôts, CGI. - art. 1999 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048105550", "@num": "2", "#text": "Code général des impôts, CGI. - art. 2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048106970", "@num": "20", "#text": "Code général des impôts, CGI. - art. 20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048201355", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049277743", "@num": "2000", "#text": "Code général des impôts, CGI. - art. 2000 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049277854", "@num": "2001", "#text": "Code général des impôts, CGI. - art. 2001 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049278030", "@num": "2002", "#text": "Code général des impôts, CGI. - art. 2002 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049278285", "@num": "2003", "#text": "Code général des impôts, CGI. - art. 2003 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049278492", "@num": "2004", "#text": "Code général des impôts, CGI. - art. 2004 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049278595", "@num": "2005", "#text": "Code général des impôts, CGI. - art. 2005 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049278799", "@num": "2006", "#text": "Code général des impôts, CGI. - 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art. 25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048212159", "@num": "250", "#text": "Code général des impôts, CGI. - art. 250 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048212191", "@num": "251", "#text": "Code général des impôts, CGI. - art. 251 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048212208", "@num": "252", "#text": "Code général des impôts, CGI. - art. 252 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048212245", "@num": "254", "#text": "Code général des impôts, CGI. - art. 254 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048212281", "@num": "255", "#text": "Code général des impôts, CGI. - art. 255 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048212349", "@num": "256", "#text": "Code général des impôts, CGI. - art. 256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048212440", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048212465", "@num": "258", "#text": "Code général des impôts, CGI. - art. 258 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048212483", "@num": "259", "#text": "Code général des impôts, CGI. - art. 259 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048109075", "@num": "26", "#text": "Code général des impôts, CGI. - art. 26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048212497", "@num": "260", "#text": "Code général des impôts, CGI. - art. 260 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048212518", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048212624", "@num": "262", "#text": "Code général des impôts, CGI. - art. 262 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048212649", "@num": "263", "#text": "Code général des impôts, CGI. - art. 263 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048212664", "@num": "264", "#text": "Code général des impôts, CGI. - art. 264 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048212684", "@num": "265", "#text": "Code général des impôts, CGI. - art. 265 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048213236", "@num": "266", "#text": "Code général des impôts, CGI. - art. 266 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048213297", "@num": "267", "#text": "Code général des impôts, CGI. - art. 267 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048213441", "@num": "268", "#text": "Code général des impôts, CGI. - art. 268 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048213504", "@num": "269", "#text": "Code général des impôts, CGI. - art. 269 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048102966", "@num": "27", "#text": "Code général des impôts, CGI. - art. 27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048213542", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048213560", "@num": "271", "#text": "Code général des impôts, CGI. - art. 271 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048213695", "@num": "272", "#text": "Code général des impôts, CGI. - art. 272 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048215885", "@num": "273", "#text": "Code général des impôts, CGI. - art. 273 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048216077", "@num": "274", "#text": "Code général des impôts, CGI. - art. 274 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048217946", "@num": "275", "#text": "Code général des impôts, CGI. - art. 275 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048218022", "@num": "276", "#text": "Code général des impôts, CGI. - art. 276 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048218201", "@num": "277", "#text": "Code général des impôts, CGI. - art. 277 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048218221", "@num": "278", "#text": "Code général des impôts, CGI. - art. 278 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048218235", "@num": "279", "#text": "Code général des impôts, CGI. - art. 279 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302228", "@num": "28", "#text": "Code général des impôts, CGI. - art. 28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048218263", "@num": "280", "#text": "Code général des impôts, CGI. - art. 280 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048218293", "@num": "281", "#text": "Code général des impôts, CGI. - art. 281 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048218312", "@num": "282", "#text": "Code général des impôts, CGI. - art. 282 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048218337", "@num": "283", "#text": "Code général des impôts, CGI. - art. 283 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048218507", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048218531", "@num": "285", "#text": "Code général des impôts, CGI. - art. 285 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048218560", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048218593", "@num": "287", "#text": "Code général des impôts, CGI. - art. 287 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048218623", "@num": "288", "#text": "Code général des impôts, CGI. - art. 288 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048218647", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048103039", "@num": "29", "#text": "Code général des impôts, CGI. - art. 29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048218676", "@num": "290", "#text": "Code général des impôts, CGI. - art. 290 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048218701", "@num": "291", "#text": "Code général des impôts, CGI. - art. 291 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048218732", "@num": "292", "#text": "Code général des impôts, CGI. - art. 292 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048225228", "@num": "293", "#text": "Code général des impôts, CGI. - art. 293 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048225251", "@num": "294", "#text": "Code général des impôts, CGI. - art. 294 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048225284", "@num": "295", "#text": "Code général des impôts, CGI. - art. 295 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048225312", "@num": "296", "#text": "Code général des impôts, CGI. - art. 296 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048225331", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048225353", "@num": "298", "#text": "Code général des impôts, CGI. - art. 298 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048105608", "@num": "3", "#text": "Code général des impôts, CGI. - art. 3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048103057", "@num": "30", "#text": "Code général des impôts, CGI. - art. 30 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048225446", "@num": "300", "#text": "Code général des impôts, CGI. - art. 300 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048225487", "@num": "301", "#text": "Code général des impôts, CGI. - art. 301 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048225507", "@num": "302", "#text": "Code général des impôts, CGI. - art. 302 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048225625", "@num": "303", "#text": "Code général des impôts, CGI. - art. 303 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048225653", "@num": "304", "#text": "Code général des impôts, CGI. - art. 304 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048225710", "@num": "305", "#text": "Code général des impôts, CGI. - art. 305 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048225729", "@num": "306", "#text": "Code général des impôts, CGI. - art. 306 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048225752", "@num": "307", "#text": "Code général des impôts, CGI. - art. 307 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048225802", "@num": "308", "#text": "Code général des impôts, CGI. - art. 308 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048225896", "@num": "309", "#text": "Code général des impôts, CGI. - art. 309 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048103141", "@num": "31", "#text": "Code général des impôts, CGI. - art. 31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304999", "@num": "310", "#text": "Code général des impôts, CGI. - art. 310 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048225974", "@num": "311", "#text": "Code général des impôts, CGI. - art. 311 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048225997", "@num": "312", "#text": "Code général des impôts, CGI. - art. 312 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048226015", "@num": "313", "#text": "Code général des impôts, CGI. - art. 313 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048226339", "@num": "314", "#text": "Code général des impôts, CGI. - art. 314 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048226355", "@num": "315", "#text": "Code général des impôts, CGI. - art. 315 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048226386", "@num": "316", "#text": "Code général des impôts, CGI. - art. 316 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048226404", "@num": "317", "#text": "Code général des impôts, CGI. - art. 317 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048226422", "@num": "318", "#text": "Code général des impôts, CGI. - art. 318 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048226436", "@num": "319", "#text": "Code général des impôts, CGI. - art. 319 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048103366", "@num": "32", "#text": "Code général des impôts, CGI. - art. 32 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305008", "@num": "320", "#text": "Code général des impôts, CGI. - art. 320 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048229430", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305009", "@num": "322", "#text": "Code général des impôts, CGI. - art. 322 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048229451", "@num": "323", "#text": "Code général des impôts, CGI. - art. 323 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048229469", "@num": "324", "#text": "Code général des impôts, CGI. - art. 324 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048229480", "@num": "325", "#text": "Code général des impôts, CGI. - art. 325 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048229503", "@num": "326", "#text": "Code général des impôts, CGI. - art. 326 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048229521", "@num": "327", "#text": "Code général des impôts, CGI. - art. 327 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048229535", "@num": "328", "#text": "Code général des impôts, CGI. - art. 328 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048229549", "@num": "329", "#text": "Code général des impôts, CGI. - art. 329 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048109095", "@num": "33", "#text": "Code général des impôts, CGI. - art. 33 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048229563", "@num": "330", "#text": "Code général des impôts, CGI. - art. 330 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305010", "@num": "331", "#text": "Code général des impôts, CGI. - art. 331 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305011", "@num": "332", "#text": "Code général des impôts, CGI. - art. 332 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048229592", "@num": "333", "#text": "Code général des impôts, CGI. - art. 333 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048229609", "@num": "334", "#text": "Code général des impôts, CGI. - art. 334 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305012", "@num": "335", "#text": "Code général des impôts, CGI. - art. 335 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305013", "@num": "336", "#text": "Code général des impôts, CGI. - art. 336 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305014", "@num": "337", "#text": "Code général des impôts, CGI. - art. 337 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048231558", "@num": "338", "#text": "Code général des impôts, CGI. - art. 338 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048231736", "@num": "339", "#text": "Code général des impôts, CGI. - art. 339 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048103510", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305017", "@num": "340", "#text": "Code général des impôts, CGI. - art. 340 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048232554", "@num": "341", "#text": "Code général des impôts, CGI. - art. 341 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048232974", "@num": "342", "#text": "Code général des impôts, CGI. - art. 342 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048233073", "@num": "343", "#text": "Code général des impôts, CGI. - art. 343 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048233736", "@num": "344", "#text": "Code général des impôts, CGI. - art. 344 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048233938", "@num": "345", "#text": "Code général des impôts, CGI. - art. 345 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309785", "@num": "346", "#text": "Code général des impôts, CGI. - art. 346 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305019", "@num": "347", "#text": "Code général des impôts, CGI. - art. 347 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048234331", "@num": "348", "#text": "Code général des impôts, CGI. - art. 348 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048234353", "@num": "349", "#text": "Code général des impôts, CGI. - art. 349 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048103564", "@num": "35", "#text": "Code général des impôts, CGI. - art. 35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305023", "@num": "350", "#text": "Code général des impôts, CGI. - art. 350 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305024", "@num": "351", "#text": "Code général des impôts, CGI. - art. 351 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048234687", "@num": "352", "#text": "Code général des impôts, CGI. - art. 352 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305025", "@num": "353", "#text": "Code général des impôts, CGI. - art. 353 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048234708", "@num": "354", "#text": "Code général des impôts, CGI. - art. 354 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048234738", "@num": "355", "#text": "Code général des impôts, CGI. - art. 355 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048234766", "@num": "356", "#text": "Code général des impôts, CGI. - art. 356 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305031", "@num": "357", "#text": "Code général des impôts, CGI. - art. 357 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048234792", "@num": "358", "#text": "Code général des impôts, CGI. - art. 358 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048234807", "@num": "359", "#text": "Code général des impôts, CGI. - art. 359 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048103645", "@num": "36", "#text": "Code général des impôts, CGI. - art. 36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048234849", "@num": "360", "#text": "Code général des impôts, CGI. - art. 360 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048234827", "@num": "361", "#text": "Code général des impôts, CGI. - art. 361 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048234876", "@num": "362", "#text": "Code général des impôts, CGI. - art. 362 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048234894", "@num": "363", "#text": "Code général des impôts, CGI. - art. 363 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048245598", "@num": "364", "#text": "Code général des impôts, CGI. - art. 364 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048245662", "@num": "365", "#text": "Code général des impôts, CGI. - art. 365 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048245791", "@num": "366", "#text": "Code général des impôts, CGI. - art. 366 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048245831", "@num": "367", "#text": "Code général des impôts, CGI. - art. 367 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048245956", "@num": "368", "#text": "Code général des impôts, CGI. - art. 368 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048246052", "@num": "369", "#text": "Code général des impôts, CGI. - art. 369 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302252", "@num": "37", "#text": "Code général des impôts, CGI. - art. 37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048246112", "@num": "370", "#text": "Code général des impôts, CGI. - art. 370 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048246353", "@num": "371", "#text": "Code général des impôts, CGI. - art. 371 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048246507", "@num": "372", "#text": "Code général des impôts, CGI. - art. 372 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048246534", "@num": "373", "#text": "Code général des impôts, CGI. - art. 373 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048246559", "@num": "374", "#text": "Code général des impôts, CGI. - art. 374 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048246580", "@num": "375", "#text": "Code général des impôts, CGI. - art. 375 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048246619", "@num": "377", "#text": "Code général des impôts, CGI. - art. 377 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048246673", "@num": "378", "#text": "Code général des impôts, CGI. - art. 378 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048246698", "@num": "379", "#text": "Code général des impôts, CGI. - art. 379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048103914", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309810", "@num": "380", "#text": "Code général des impôts, CGI. - art. 380 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048261015", "@num": "381", "#text": "Code général des impôts, CGI. - art. 381 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048261193", "@num": "382", "#text": "Code général des impôts, CGI. - art. 382 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048261396", "@num": "383", "#text": "Code général des impôts, CGI. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048261431", "@num": "384", "#text": "Code général des impôts, CGI. - art. 384 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048261456", "@num": "385", "#text": "Code général des impôts, CGI. - art. 385 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048261471", "@num": "386", "#text": "Code général des impôts, CGI. - art. 386 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048261483", "@num": "387", "#text": "Code général des impôts, CGI. - art. 387 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048261503", "@num": "388", "#text": "Code général des impôts, CGI. - art. 388 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048261531", "@num": "389", "#text": "Code général des impôts, CGI. - art. 389 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048103943", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309818", "@num": "390", "#text": "Code général des impôts, CGI. - art. 390 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048261608", "@num": "391", "#text": "Code général des impôts, CGI. - art. 391 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048261648", "@num": "392", "#text": "Code général des impôts, CGI. - art. 392 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048261702", "@num": "393", "#text": "Code général des impôts, CGI. - art. 393 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048261732", "@num": "394", "#text": "Code général des impôts, CGI. - art. 394 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048261748", "@num": "395", "#text": "Code général des impôts, CGI. - art. 395 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309829", "@num": "396", "#text": "Code général des impôts, CGI. - art. 396 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048262548", "@num": "397", "#text": "Code général des impôts, CGI. - art. 397 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048262574", "@num": "398", "#text": "Code général des impôts, CGI. - art. 398 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048262596", "@num": "399", "#text": "Code général des impôts, CGI. - art. 399 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048105679", "@num": "4", "#text": "Code général des impôts, CGI. - art. 4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048103697", "@num": "40", "#text": "Code général des impôts, CGI. - art. 40 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048262621", "@num": "400", "#text": "Code général des impôts, CGI. - art. 400 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048262719", "@num": "401", "#text": "Code général des impôts, CGI. - art. 401 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304748", "@num": "402", "#text": "Code général des impôts, CGI. - art. 402 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048263011", "@num": "403", "#text": "Code général des impôts, CGI. - art. 403 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048263067", "@num": "404", "#text": "Code général des impôts, CGI. - art. 404 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305038", "@num": "405", "#text": "Code général des impôts, CGI. - art. 405 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048263142", "@num": "406", "#text": "Code général des impôts, CGI. - art. 406 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048263383", "@num": "407", "#text": "Code général des impôts, CGI. - art. 407 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048263416", "@num": "408", "#text": "Code général des impôts, CGI. - art. 408 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048263495", "@num": "409", "#text": "Code général des impôts, CGI. - art. 409 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048105386", "@num": "41", "#text": "Code général des impôts, CGI. - art. 41 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048263519", "@num": "410", "#text": "Code général des impôts, CGI. - art. 410 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048266540", "@num": "411", "#text": "Code général des impôts, CGI. - art. 411 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048267540", "@num": "412", "#text": "Code général des impôts, CGI. - art. 412 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048267582", "@num": "413", "#text": "Code général des impôts, CGI. - art. 413 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048267626", "@num": "414", "#text": "Code général des impôts, CGI. - art. 414 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048267927", "@num": "415", "#text": "Code général des impôts, CGI. - art. 415 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304773", "@num": "417", "#text": "Code général des impôts, CGI. - art. 417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048268531", "@num": "418", "#text": "Code général des impôts, CGI. - art. 418 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048268550", "@num": "419", "#text": "Code général des impôts, CGI. - art. 419 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048109533", "@num": "42", "#text": "Code général des impôts, CGI. - art. 42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048268626", "@num": "420", "#text": "Code général des impôts, CGI. - art. 420 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048269545", "@num": "421", "#text": "Code général des impôts, CGI. - art. 421 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048269621", "@num": "422", "#text": "Code général des impôts, CGI. - art. 422 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048269982", "@num": "423", "#text": "Code général des impôts, CGI. - art. 423 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048270344", "@num": "424", "#text": "Code général des impôts, CGI. - art. 424 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048273177", "@num": "426", "#text": "Code général des impôts, CGI. - art. 426 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048273227", "@num": "427", "#text": "Code général des impôts, CGI. - art. 427 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048273276", "@num": "428", "#text": "Code général des impôts, CGI. - art. 428 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048273671", "@num": "429", "#text": "Code général des impôts, CGI. - art. 429 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048109647", "@num": "43", "#text": "Code général des impôts, CGI. - art. 43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048273824", "@num": "430", "#text": "Code général des impôts, CGI. - art. 430 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048273953", "@num": "431", "#text": "Code général des impôts, CGI. - art. 431 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305047", "@num": "432", "#text": "Code général des impôts, CGI. - art. 432 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048274124", "@num": "433", "#text": "Code général des impôts, CGI. - art. 433 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048274232", "@num": "434", "#text": "Code général des impôts, CGI. - art. 434 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048274309", "@num": "435", "#text": "Code général des impôts, CGI. - art. 435 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305050", "@num": "436", "#text": "Code général des impôts, CGI. - art. 436 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048274432", "@num": "437", "#text": "Code général des impôts, CGI. - art. 437 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048274486", "@num": "438", "#text": "Code général des impôts, CGI. - art. 438 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048274810", "@num": "439", "#text": "Code général des impôts, CGI. - art. 439 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992166", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - art. 44 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048274881", "@num": "440", "#text": "Code général des impôts, CGI. - art. 440 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048292603", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048292853", "@num": "442", "#text": "Code général des impôts, CGI. - art. 442 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048292953", "@num": "443", "#text": "Code général des impôts, CGI. - art. 443 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048293153", "@num": "444", "#text": "Code général des impôts, CGI. - art. 444 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048293838", "@num": "445", "#text": "Code général des impôts, CGI. - art. 445 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048294274", "@num": "446", "#text": "Code général des impôts, CGI. - art. 446 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048294463", "@num": "447", "#text": "Code général des impôts, CGI. - art. 447 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305058", "@num": "448", "#text": "Code général des impôts, CGI. - art. 448 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048294780", "@num": "449", "#text": "Code général des impôts, CGI. - art. 449 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048114565", "@num": "45", "#text": "Code général des impôts, CGI. - art. 45 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048294917", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305059", "@num": "451", "#text": "Code général des impôts, CGI. - art. 451 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309918", "@num": "452", "#text": "Code général des impôts, CGI. - art. 452 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048295644", "@num": "453", "#text": "Code général des impôts, CGI. - art. 453 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048295683", "@num": "454", "#text": "Code général des impôts, CGI. - art. 454 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048295697", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305060", "@num": "456", "#text": "Code général des impôts, CGI. - art. 456 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048295848", "@num": "457", "#text": "Code général des impôts, CGI. - art. 457 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048295905", "@num": "458", "#text": "Code général des impôts, CGI. - art. 458 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048296003", "@num": "459", "#text": "Code général des impôts, CGI. - art. 459 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048114582", "@num": "46", "#text": "Code général des impôts, CGI. - art. 46 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048296085", "@num": "460", "#text": "Code général des impôts, CGI. - art. 460 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048296128", "@num": "461", "#text": "Code général des impôts, CGI. - art. 461 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048296174", "@num": "462", "#text": "Code général des impôts, CGI. - art. 462 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305065", "@num": "463", "#text": "Code général des impôts, CGI. - art. 463 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305066", "@num": "465", "#text": "Code général des impôts, CGI. - art. 465 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048296441", "@num": "466", "#text": "Code général des impôts, CGI. - art. 466 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048296496", "@num": "467", "#text": "Code général des impôts, CGI. - art. 467 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304824", "@num": "468", "#text": "Code général des impôts, CGI. - art. 468 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304828", "@num": "469", "#text": "Code général des impôts, CGI. - art. 469 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048114636", "@num": "47", "#text": "Code général des impôts, CGI. - art. 47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048368844", "@num": "471", "#text": "Code général des impôts, CGI. - art. 471 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048368866", "@num": "472", "#text": "Code général des impôts, CGI. - art. 472 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048368881", "@num": "473", "#text": "Code général des impôts, CGI. - art. 473 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048368899", "@num": "474", "#text": "Code général des impôts, CGI. - art. 474 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048369021", "@num": "475", "#text": "Code général des impôts, CGI. - art. 475 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048369035", "@num": "476", "#text": "Code général des impôts, CGI. - art. 476 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305075", "@num": "477", "#text": "Code général des impôts, CGI. - art. 477 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305076", "@num": "478", "#text": "Code général des impôts, CGI. - art. 478 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048114668", "@num": "48", "#text": "Code général des impôts, CGI. - art. 48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304837", "@num": "480", "#text": "Code général des impôts, CGI. - art. 480 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048369130", "@num": "481", "#text": "Code général des impôts, CGI. - art. 481 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305078", "@num": "482", "#text": "Code général des impôts, CGI. - art. 482 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048369193", "@num": "483", "#text": "Code général des impôts, CGI. - art. 483 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304844", "@num": "484", "#text": "Code général des impôts, CGI. - art. 484 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305081", "@num": "485", "#text": "Code général des impôts, CGI. - art. 485 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048369259", "@num": "486", "#text": "Code général des impôts, CGI. - art. 486 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048369270", "@num": "487", "#text": "Code général des impôts, CGI. - art. 487 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309935", "@num": "488", "#text": "Code général des impôts, CGI. - art. 488 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048369297", "@num": "489", "#text": "Code général des impôts, CGI. - art. 489 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048114688", "@num": "49", "#text": "Code général des impôts, CGI. - art. 49 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048369311", "@num": "490", "#text": "Code général des impôts, CGI. - art. 490 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309938", "@num": "491", "#text": "Code général des impôts, CGI. - art. 491 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309940", "@num": "492", "#text": "Code général des impôts, CGI. - art. 492 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309941", "@num": "494", "#text": "Code général des impôts, CGI. - art. 494 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048369593", "@num": "495", "#text": "Code général des impôts, CGI. - art. 495 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048369651", "@num": "497", "#text": "Code général des impôts, CGI. - art. 497 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048369677", "@num": "498", "#text": "Code général des impôts, CGI. - art. 498 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305087", "@num": "499", "#text": "Code général des impôts, CGI. - art. 499 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047495170", "@num": "5", "#text": "Code général des impôts, CGI. - art. 5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048114738", "@num": "50", "#text": "Code général des impôts, CGI. - art. 50 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305088", "@num": "500", "#text": "Code général des impôts, CGI. - art. 500 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048369829", "@num": "501", "#text": "Code général des impôts, CGI. - art. 501 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048370493", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304862", "@num": "503", "#text": "Code général des impôts, CGI. - art. 503 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305090", "@num": "504", "#text": "Code général des impôts, CGI. - art. 504 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048370532", "@num": "505", "#text": "Code général des impôts, CGI. - art. 505 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048370560", "@num": "506", "#text": "Code général des impôts, CGI. - art. 506 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305092", "@num": "507", "#text": "Code général des impôts, CGI. - art. 507 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048370685", "@num": "508", "#text": "Code général des impôts, CGI. - art. 508 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048370741", "@num": "509", "#text": "Code général des impôts, CGI. - art. 509 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048114834", "@num": "51", "#text": "Code général des impôts, CGI. - art. 51 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048370799", "@num": "510", "#text": "Code général des impôts, CGI. - art. 510 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048370840", "@num": "511", "#text": "Code général des impôts, CGI. - art. 511 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048370854", "@num": "512", "#text": "Code général des impôts, CGI. - art. 512 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048370869", "@num": "513", "#text": "Code général des impôts, CGI. - art. 513 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048370927", "@num": "514", "#text": "Code général des impôts, CGI. - art. 514 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048371055", "@num": "515", "#text": "Code général des impôts, CGI. - art. 515 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305095", "@num": "516", "#text": "Code général des impôts, CGI. - art. 516 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048371324", "@num": "517", "#text": "Code général des impôts, CGI. - art. 517 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305096", "@num": "518", "#text": "Code général des impôts, CGI. - art. 518 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304872", "@num": "519", "#text": "Code général des impôts, CGI. - art. 519 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305097", "@num": "520", "#text": "Code général des impôts, CGI. - art. 520 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309981", "@num": "521", "#text": "Code général des impôts, CGI. - art. 521 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304874", "@num": "522", "#text": "Code général des impôts, CGI. - art. 522 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304880", "@num": "523", "#text": "Code général des impôts, CGI. - art. 523 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048372454", "@num": "524", "#text": "Code général des impôts, CGI. - art. 524 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305105", "@num": "525", "#text": "Code général des impôts, CGI. - art. 525 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305106", "@num": "526", "#text": "Code général des impôts, CGI. - art. 526 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048372634", "@num": "527", "#text": "Code général des impôts, CGI. - art. 527 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048372702", "@num": "528", "#text": "Code général des impôts, CGI. - art. 528 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048372747", "@num": "529", "#text": "Code général des impôts, CGI. - art. 529 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356239", "@num": "53", "#text": "Code général des impôts, CGI. - art. 53 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048115115", "@num": "53", "#text": "Code général des impôts, CGI. - art. 53 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048372786", "@num": "530", "#text": "Code général des impôts, CGI. - art. 530 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304887", "@num": "531", "#text": "Code général des impôts, CGI. - art. 531 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310000", "@num": "532", "#text": "Code général des impôts, CGI. - art. 532 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048372901", "@num": "533", "#text": "Code général des impôts, CGI. - art. 533 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304894", "@num": "534", "#text": "Code général des impôts, CGI. - art. 534 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048372950", "@num": "535", "#text": "Code général des impôts, CGI. - art. 535 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048372964", "@num": "536", "#text": "Code général des impôts, CGI. - art. 536 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310006", "@num": "537", "#text": "Code général des impôts, CGI. - art. 537 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305111", "@num": "538", "#text": "Code général des impôts, CGI. - art. 538 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304900", "@num": "539", "#text": "Code général des impôts, CGI. - art. 539 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048115174", "@num": "54", "#text": "Code général des impôts, CGI. - art. 54 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373008", "@num": "540", "#text": "Code général des impôts, CGI. - art. 540 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373026", "@num": "541", "#text": "Code général des impôts, CGI. - art. 541 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310010", "@num": "542", "#text": "Code général des impôts, CGI. - art. 542 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373157", "@num": "543", "#text": "Code général des impôts, CGI. - art. 543 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373175", "@num": "544", "#text": "Code général des impôts, CGI. - art. 544 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310020", "@num": "545", "#text": "Code général des impôts, CGI. - art. 545 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373202", "@num": "546", "#text": "Code général des impôts, CGI. - art. 546 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373237", "@num": "547", "#text": "Code général des impôts, CGI. - art. 547 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304908", "@num": "548", "#text": "Code général des impôts, CGI. - art. 548 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373327", "@num": "549", "#text": "Code général des impôts, CGI. - art. 549 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048115988", "@num": "55", "#text": "Code général des impôts, CGI. - art. 55 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304920", "@num": "550", "#text": "Code général des impôts, CGI. - art. 550 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310033", "@num": "551", "#text": "Code général des impôts, CGI. - art. 551 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373365", "@num": "552", "#text": "Code général des impôts, CGI. - art. 552 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373407", "@num": "553", "#text": "Code général des impôts, CGI. - art. 553 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373446", "@num": "554", "#text": "Code général des impôts, CGI. - art. 554 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373467", "@num": "555", "#text": "Code général des impôts, CGI. - art. 555 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373533", "@num": "557", "#text": "Code général des impôts, CGI. - art. 557 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373550", "@num": "558", "#text": "Code général des impôts, CGI. - art. 558 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373570", "@num": "559", "#text": "Code général des impôts, CGI. - art. 559 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048116145", "@num": "56", "#text": "Code général des impôts, CGI. - art. 56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ANNULATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373590", "@num": "560", "#text": "Code général des impôts, CGI. - art. 560 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373611", "@num": "561", "#text": "Code général des impôts, CGI. - art. 561 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373631", "@num": "562", "#text": "Code général des impôts, CGI. - art. 562 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373675", "@num": "563", "#text": "Code général des impôts, CGI. - art. 563 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373693", "@num": "564", "#text": "Code général des impôts, CGI. - art. 564 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373711", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373728", "@num": "566", "#text": "Code général des impôts, CGI. - art. 566 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373516", "@num": "566", "#text": "Code général des impôts, CGI. - art. 566 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373748", "@num": "567", "#text": "Code général des impôts, CGI. - art. 567 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048390967", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048390990", "@num": "569", "#text": "Code général des impôts, CGI. - art. 569 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048116269", "@num": "57", "#text": "Code général des impôts, CGI. - art. 57 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391012", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391036", "@num": "571", "#text": "Code général des impôts, CGI. - art. 571 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391069", "@num": "572", "#text": "Code général des impôts, CGI. - art. 572 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391164", "@num": "573", "#text": "Code général des impôts, CGI. - art. 573 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391221", "@num": "574", "#text": "Code général des impôts, CGI. - art. 574 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391295", "@num": "576", "#text": "Code général des impôts, CGI. - art. 576 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391316", "@num": "577", "#text": "Code général des impôts, CGI. - art. 577 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391333", "@num": "578", "#text": "Code général des impôts, CGI. - art. 578 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391350", "@num": "579", "#text": "Code général des impôts, CGI. - art. 579 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048116376", "@num": "58", "#text": "Code général des impôts, CGI. - art. 58 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391367", "@num": "580", "#text": "Code général des impôts, CGI. - art. 580 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391399", "@num": "581", "#text": "Code général des impôts, CGI. - art. 581 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391419", "@num": "582", "#text": "Code général des impôts, CGI. - art. 582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391439", "@num": "583", "#text": "Code général des impôts, CGI. - art. 583 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391459", "@num": "584", "#text": "Code général des impôts, CGI. - art. 584 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391494", "@num": "585", "#text": "Code général des impôts, CGI. - art. 585 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391524", "@num": "586", "#text": "Code général des impôts, CGI. - art. 586 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391551", "@num": "587", "#text": "Code général des impôts, CGI. - art. 587 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391575", "@num": "588", "#text": "Code général des impôts, CGI. - art. 588 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391592", "@num": "589", "#text": "Code général des impôts, CGI. - art. 589 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048116692", "@num": "59", "#text": "Code général des impôts, CGI. - art. 59 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391618", "@num": "590", "#text": "Code général des impôts, CGI. - art. 590 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391647", "@num": "591", "#text": "Code général des impôts, CGI. - art. 591 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391661", "@num": "592", "#text": "Code général des impôts, CGI. - art. 592 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391685", "@num": "593", "#text": "Code général des impôts, CGI. - art. 593 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391709", "@num": "594", "#text": "Code général des impôts, CGI. - art. 594 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391736", "@num": "595", "#text": "Code général des impôts, CGI. - art. 595 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391758", "@num": "596", "#text": "Code général des impôts, CGI. - art. 596 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391775", "@num": "597", "#text": "Code général des impôts, CGI. - art. 597 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391812", "@num": "598", "#text": "Code général des impôts, CGI. - art. 598 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391839", "@num": "599", "#text": "Code général des impôts, CGI. - art. 599 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048098151", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048116811", "@num": "60", "#text": "Code général des impôts, CGI. - art. 60 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391856", "@num": "600", "#text": "Code général des impôts, CGI. - art. 600 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391873", "@num": "601", "#text": "Code général des impôts, CGI. - art. 601 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391900", "@num": "602", "#text": "Code général des impôts, CGI. - art. 602 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391930", "@num": "604", "#text": "Code général des impôts, CGI. - art. 604 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391947", "@num": "605", "#text": "Code général des impôts, CGI. - art. 605 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391964", "@num": "606", "#text": "Code général des impôts, CGI. - art. 606 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391981", "@num": "607", "#text": "Code général des impôts, CGI. - art. 607 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048391994", "@num": "608", "#text": "Code général des impôts, CGI. - art. 608 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392015", "@num": "609", "#text": "Code général des impôts, CGI. - art. 609 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048116880", "@num": "61", "#text": "Code général des impôts, CGI. - art. 61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392032", "@num": "610", "#text": "Code général des impôts, CGI. - art. 610 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392049", "@num": "611", "#text": "Code général des impôts, CGI. - art. 611 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392066", "@num": "612", "#text": "Code général des impôts, CGI. - art. 612 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392083", "@num": "613", "#text": "Code général des impôts, CGI. - art. 613 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305149", "@num": "614", "#text": "Code général des impôts, CGI. - art. 614 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392121", "@num": "616", "#text": "Code général des impôts, CGI. - art. 616 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305152", "@num": "617", "#text": "Code général des impôts, CGI. - art. 617 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305153", "@num": "618", "#text": "Code général des impôts, CGI. - art. 618 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305154", "@num": "619", "#text": "Code général des impôts, CGI. - art. 619 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048117037", "@num": "62", "#text": "Code général des impôts, CGI. - art. 62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392156", "@num": "620", "#text": "Code général des impôts, CGI. - art. 620 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392170", "@num": "621", "#text": "Code général des impôts, CGI. - art. 621 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305155", "@num": "622", "#text": "Code général des impôts, CGI. - art. 622 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305156", "@num": "623", "#text": "Code général des impôts, CGI. - art. 623 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305158", "@num": "624", "#text": "Code général des impôts, CGI. - art. 624 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392493", "@num": "625", "#text": "Code général des impôts, CGI. - art. 625 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392507", "@num": "626", "#text": "Code général des impôts, CGI. - art. 626 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392548", "@num": "627", "#text": "Code général des impôts, CGI. - art. 627 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392562", "@num": "628", "#text": "Code général des impôts, CGI. - art. 628 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392580", "@num": "629", "#text": "Code général des impôts, CGI. - art. 629 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048117610", "@num": "63", "#text": "Code général des impôts, CGI. - art. 63 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310138", "@num": "630", "#text": "Code général des impôts, CGI. - art. 630 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392607", "@num": "631", "#text": "Code général des impôts, CGI. - art. 631 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392618", "@num": "632", "#text": "Code général des impôts, CGI. - art. 632 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392642", "@num": "633", "#text": "Code général des impôts, CGI. - art. 633 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392663", "@num": "634", "#text": "Code général des impôts, CGI. - art. 634 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392686", "@num": "635", "#text": "Code général des impôts, CGI. - art. 635 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392707", "@num": "636", "#text": "Code général des impôts, CGI. - art. 636 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392729", "@num": "637", "#text": "Code général des impôts, CGI. - art. 637 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305168", "@num": "638", "#text": "Code général des impôts, CGI. - art. 638 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019291811", "@num": "639", "#text": "Code général des impôts, CGI. - art. 639 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048117703", "@num": "64", "#text": "Code général des impôts, CGI. - art. 64 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392796", "@num": "640", "#text": "Code général des impôts, CGI. - art. 640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392836", "@num": "641", "#text": "Code général des impôts, CGI. - art. 641 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392851", "@num": "642", "#text": "Code général des impôts, CGI. - art. 642 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392891", "@num": "643", "#text": "Code général des impôts, CGI. - art. 643 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392911", "@num": "644", "#text": "Code général des impôts, CGI. - art. 644 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392927", "@num": "645", "#text": "Code général des impôts, CGI. - art. 645 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305181", "@num": "646", "#text": "Code général des impôts, CGI. - art. 646 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048414748", "@num": "647", "#text": "Code général des impôts, CGI. - art. 647 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048417118", "@num": "648", "#text": "Code général des impôts, CGI. - art. 648 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048417276", "@num": "649", "#text": "Code général des impôts, CGI. - art. 649 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048118053", "@num": "65", "#text": "Code général des impôts, CGI. - art. 65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048417309", "@num": "650", "#text": "Code général des impôts, CGI. - art. 650 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048417320", "@num": "651", "#text": "Code général des impôts, CGI. - art. 651 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048417369", "@num": "652", "#text": "Code général des impôts, CGI. - art. 652 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048417383", "@num": "653", "#text": "Code général des impôts, CGI. - art. 653 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048417397", "@num": "654", "#text": "Code général des impôts, CGI. - art. 654 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048417451", "@num": "656", "#text": "Code général des impôts, CGI. - art. 656 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048417688", "@num": "658", "#text": "Code général des impôts, CGI. - art. 658 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048417709", "@num": "659", "#text": "Code général des impôts, CGI. - art. 659 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048118104", "@num": "66", "#text": "Code général des impôts, CGI. - art. 66 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048417732", "@num": "660", "#text": "Code général des impôts, CGI. - art. 660 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048417750", "@num": "661", "#text": "Code général des impôts, CGI. - art. 661 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048417771", "@num": "662", "#text": "Code général des impôts, CGI. - art. 662 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048417804", "@num": "663", "#text": "Code général des impôts, CGI. - art. 663 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048417825", "@num": "664", "#text": "Code général des impôts, CGI. - art. 664 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048417844", "@num": "665", "#text": "Code général des impôts, CGI. - art. 665 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048417858", "@num": "666", "#text": "Code général des impôts, CGI. - art. 666 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048417877", "@num": "667", "#text": "Code général des impôts, CGI. - art. 667 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048421211", "@num": "668", "#text": "Code général des impôts, CGI. - art. 668 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048421247", "@num": "669", "#text": "Code général des impôts, CGI. - art. 669 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048421286", "@num": "670", "#text": "Code général des impôts, CGI. - art. 670 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048421318", "@num": "671", "#text": "Code général des impôts, CGI. - art. 671 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048421348", "@num": "672", "#text": "Code général des impôts, CGI. - art. 672 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048421373", "@num": "673", "#text": "Code général des impôts, CGI. - art. 673 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048421400", "@num": "674", "#text": "Code général des impôts, CGI. - art. 674 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048421448", "@num": "675", "#text": "Code général des impôts, CGI. - art. 675 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048421472", "@num": "676", "#text": "Code général des impôts, CGI. - art. 676 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048421493", "@num": "677", "#text": "Code général des impôts, CGI. - art. 677 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048421542", "@num": "678", "#text": "Code général des impôts, CGI. - art. 678 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048421560", "@num": "679", "#text": "Code général des impôts, CGI. - art. 679 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048118585", "@num": "68", "#text": "Code général des impôts, CGI. - art. 68 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048421579", "@num": "680", "#text": "Code général des impôts, CGI. - art. 680 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048421598", "@num": "681", "#text": "Code général des impôts, CGI. - art. 681 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048421630", "@num": "682", "#text": "Code général des impôts, CGI. - art. 682 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048421661", "@num": "684", "#text": "Code général des impôts, CGI. - art. 684 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048421927", "@num": "685", "#text": "Code général des impôts, CGI. - art. 685 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048421971", "@num": "686", "#text": "Code général des impôts, CGI. - art. 686 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422055", "@num": "687", "#text": "Code général des impôts, CGI. - art. 687 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422093", "@num": "688", "#text": "Code général des impôts, CGI. - art. 688 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422112", "@num": "689", "#text": "Code général des impôts, CGI. - art. 689 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048118605", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422133", "@num": "690", "#text": "Code général des impôts, CGI. - art. 690 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422172", "@num": "691", "#text": "Code général des impôts, CGI. - art. 691 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422197", "@num": "692", "#text": "Code général des impôts, CGI. - art. 692 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422244", "@num": "693", "#text": "Code général des impôts, CGI. - art. 693 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422267", "@num": "694", "#text": "Code général des impôts, CGI. - art. 694 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422289", "@num": "695", "#text": "Code général des impôts, CGI. - art. 695 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422309", "@num": "696", "#text": "Code général des impôts, CGI. - art. 696 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422341", "@num": "697", "#text": "Code général des impôts, CGI. - art. 697 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422367", "@num": "698", "#text": "Code général des impôts, CGI. - art. 698 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422387", "@num": "699", "#text": "Code général des impôts, CGI. - art. 699 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048098309", "@num": "7", "#text": "Code général des impôts, CGI. - art. 7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048118775", "@num": "70", "#text": "Code général des impôts, CGI. - art. 70 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422413", "@num": "700", "#text": "Code général des impôts, CGI. - art. 700 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422431", "@num": "701", "#text": "Code général des impôts, CGI. - art. 701 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422449", "@num": "702", "#text": "Code général des impôts, CGI. - art. 702 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422471", "@num": "703", "#text": "Code général des impôts, CGI. - art. 703 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422491", "@num": "704", "#text": "Code général des impôts, CGI. - art. 704 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422508", "@num": "705", "#text": "Code général des impôts, CGI. - art. 705 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422522", "@num": "706", "#text": "Code général des impôts, CGI. - art. 706 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422546", "@num": "707", "#text": "Code général des impôts, CGI. - art. 707 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422568", "@num": "708", "#text": "Code général des impôts, CGI. - art. 708 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422586", "@num": "709", "#text": "Code général des impôts, CGI. - art. 709 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048118790", "@num": "71", "#text": "Code général des impôts, CGI. - art. 71 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422608", "@num": "710", "#text": "Code général des impôts, CGI. - art. 710 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048422987", "@num": "711", "#text": "Code général des impôts, CGI. - art. 711 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048423013", "@num": "712", "#text": "Code général des impôts, CGI. - art. 712 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048423033", "@num": "713", "#text": "Code général des impôts, CGI. - art. 713 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048423047", "@num": "714", "#text": "Code général des impôts, CGI. - art. 714 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048423061", "@num": "715", "#text": "Code général des impôts, CGI. - art. 715 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048470383", "@num": "716", "#text": "Code général des impôts, CGI. - art. 716 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048470438", "@num": "717", "#text": "Code général des impôts, CGI. - art. 717 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048470461", "@num": "718", "#text": "Code général des impôts, CGI. - art. 718 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048470480", "@num": "719", "#text": "Code général des impôts, CGI. - art. 719 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048121236", "@num": "72", "#text": "Code général des impôts, CGI. - art. 72 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048470521", "@num": "720", "#text": "Code général des impôts, CGI. - art. 720 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048470548", "@num": "721", "#text": "Code général des impôts, CGI. - art. 721 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048470574", "@num": "722", "#text": "Code général des impôts, CGI. - art. 722 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048470599", "@num": "723", "#text": "Code général des impôts, CGI. - art. 723 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048470662", "@num": "724", "#text": "Code général des impôts, CGI. - art. 724 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048470778", "@num": "725", "#text": "Code général des impôts, CGI. - art. 725 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048471000", "@num": "726", "#text": "Code général des impôts, CGI. - art. 726 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048471021", "@num": "727", "#text": "Code général des impôts, CGI. - art. 727 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048471054", "@num": "728", "#text": "Code général des impôts, CGI. - art. 728 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048471078", "@num": "729", "#text": "Code général des impôts, CGI. - art. 729 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048121254", "@num": "73", "#text": "Code général des impôts, CGI. - art. 73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048471107", "@num": "730", "#text": "Code général des impôts, CGI. - art. 730 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048471134", "@num": "731", "#text": "Code général des impôts, CGI. - art. 731 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048471148", "@num": "732", "#text": "Code général des impôts, CGI. - art. 732 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048471162", "@num": "733", "#text": "Code général des impôts, CGI. - art. 733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048471178", "@num": "734", "#text": "Code général des impôts, CGI. - art. 734 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048471217", "@num": "735", "#text": "Code général des impôts, CGI. - art. 735 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048471272", "@num": "736", "#text": "Code général des impôts, CGI. - art. 736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048471303", "@num": "737", "#text": "Code général des impôts, CGI. - art. 737 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048471332", "@num": "738", "#text": "Code général des impôts, CGI. - art. 738 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048471382", "@num": "739", "#text": "Code général des impôts, CGI. - art. 739 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048121268", "@num": "74", "#text": "Code général des impôts, CGI. - art. 74 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048471571", "@num": "740", "#text": "Code général des impôts, CGI. - art. 740 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048471704", "@num": "741", "#text": "Code général des impôts, CGI. - art. 741 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048471799", "@num": "742", "#text": "Code général des impôts, CGI. - art. 742 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048471835", "@num": "743", "#text": "Code général des impôts, CGI. - art. 743 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048471859", "@num": "744", "#text": "Code général des impôts, CGI. - art. 744 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048471882", "@num": "745", "#text": "Code général des impôts, CGI. - art. 745 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048471910", "@num": "746", "#text": "Code général des impôts, CGI. - art. 746 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048472516", "@num": "747", "#text": "Code général des impôts, CGI. - art. 747 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048472619", "@num": "748", "#text": "Code général des impôts, CGI. - art. 748 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048472652", "@num": "749", "#text": "Code général des impôts, CGI. - art. 749 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048121291", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048472711", "@num": "750", "#text": "Code général des impôts, CGI. - art. 750 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048472794", "@num": "751", "#text": "Code général des impôts, CGI. - art. 751 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048472885", "@num": "752", "#text": "Code général des impôts, CGI. - art. 752 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048472910", "@num": "753", "#text": "Code général des impôts, CGI. - art. 753 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048472931", "@num": "754", "#text": "Code général des impôts, CGI. - art. 754 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048472946", "@num": "755", "#text": "Code général des impôts, CGI. - art. 755 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048472957", "@num": "756", "#text": "Code général des impôts, CGI. - art. 756 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048472977", "@num": "757", "#text": "Code général des impôts, CGI. - art. 757 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048472991", "@num": "758", "#text": "Code général des impôts, CGI. - art. 758 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048473010", "@num": "759", "#text": "Code général des impôts, CGI. - art. 759 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048121309", "@num": "76", "#text": "Code général des impôts, CGI. - art. 76 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048473024", "@num": "760", "#text": "Code général des impôts, CGI. - art. 760 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048473038", "@num": "761", "#text": "Code général des impôts, CGI. - art. 761 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048487836", "@num": "762", "#text": "Code général des impôts, CGI. - art. 762 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048488241", "@num": "763", "#text": "Code général des impôts, CGI. - art. 763 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048488360", "@num": "764", "#text": "Code général des impôts, CGI. - art. 764 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048488473", "@num": "765", "#text": "Code général des impôts, CGI. - art. 765 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048488748", "@num": "767", "#text": "Code général des impôts, CGI. - art. 767 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048488779", "@num": "768", "#text": "Code général des impôts, CGI. - art. 768 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048488831", "@num": "769", "#text": "Code général des impôts, CGI. - art. 769 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048121331", "@num": "77", "#text": "Code général des impôts, CGI. - art. 77 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048489289", "@num": "770", "#text": "Code général des impôts, CGI. - art. 770 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048489781", "@num": "771", "#text": "Code général des impôts, CGI. - art. 771 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048489877", "@num": "772", "#text": "Code général des impôts, CGI. - art. 772 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048489997", "@num": "773", "#text": "Code général des impôts, CGI. - art. 773 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048491700", "@num": "775", "#text": "Code général des impôts, CGI. - art. 775 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048492251", "@num": "776", "#text": "Code général des impôts, CGI. - art. 776 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048492503", "@num": "777", "#text": "Code général des impôts, CGI. - art. 777 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048492813", "@num": "778", "#text": "Code général des impôts, CGI. - art. 778 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048492934", "@num": "779", "#text": "Code général des impôts, CGI. - art. 779 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048121347", "@num": "78", "#text": "Code général des impôts, CGI. - art. 78 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048492954", "@num": "780", "#text": "Code général des impôts, CGI. - art. 780 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048492976", "@num": "781", "#text": "Code général des impôts, CGI. - art. 781 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048492997", "@num": "782", "#text": "Code général des impôts, CGI. - art. 782 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048493011", "@num": "783", "#text": "Code général des impôts, CGI. - art. 783 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048493025", "@num": "784", "#text": "Code général des impôts, CGI. - art. 784 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048499720", "@num": "785", "#text": "Code général des impôts, CGI. - art. 785 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048499814", "@num": "786", "#text": "Code général des impôts, CGI. - art. 786 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048499928", "@num": "787", "#text": "Code général des impôts, CGI. - art. 787 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048499974", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048500262", "@num": "789", "#text": "Code général des impôts, CGI. - art. 789 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048121361", "@num": "79", "#text": "Code général des impôts, CGI. - art. 79 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048500386", "@num": "790", "#text": "Code général des impôts, CGI. - art. 790 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048500548", "@num": "791", "#text": "Code général des impôts, CGI. - art. 791 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048500566", "@num": "792", "#text": "Code général des impôts, CGI. - art. 792 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048500589", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048500623", "@num": "794", "#text": "Code général des impôts, CGI. - art. 794 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048500642", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048500663", "@num": "796", "#text": "Code général des impôts, CGI. - art. 796 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048500677", "@num": "797", "#text": "Code général des impôts, CGI. - art. 797 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048500692", "@num": "798", "#text": "Code général des impôts, CGI. - art. 798 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048500707", "@num": "799", "#text": "Code général des impôts, CGI. - art. 799 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048098323", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048121385", "@num": "80", "#text": "Code général des impôts, CGI. - art. 80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048500725", "@num": "800", "#text": "Code général des impôts, CGI. - art. 800 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048500739", "@num": "801", "#text": "Code général des impôts, CGI. - art. 801 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048500765", "@num": "802", "#text": "Code général des impôts, CGI. - art. 802 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048500787", "@num": "803", "#text": "Code général des impôts, CGI. - art. 803 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048500801", "@num": "804", "#text": "Code général des impôts, CGI. - art. 804 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048509432", "@num": "805", "#text": "Code général des impôts, CGI. - art. 805 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048509466", "@num": "806", "#text": "Code général des impôts, CGI. - art. 806 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048509740", "@num": "807", "#text": "Code général des impôts, CGI. - art. 807 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048509763", "@num": "808", "#text": "Code général des impôts, CGI. - art. 808 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048509826", "@num": "809", "#text": "Code général des impôts, CGI. - art. 809 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048121406", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048509901", "@num": "810", "#text": "Code général des impôts, CGI. - art. 810 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048509941", "@num": "811", "#text": "Code général des impôts, CGI. - art. 811 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048509998", "@num": "812", "#text": "Code général des impôts, CGI. - art. 812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048510024", "@num": "813", "#text": "Code général des impôts, CGI. - art. 813 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048510300", "@num": "814", "#text": "Code général des impôts, CGI. - art. 814 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048510340", "@num": "815", "#text": "Code général des impôts, CGI. - art. 815 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048510386", "@num": "816", "#text": "Code général des impôts, CGI. - art. 816 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048510429", "@num": "817", "#text": "Code général des impôts, CGI. - art. 817 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048510504", "@num": "818", "#text": "Code général des impôts, CGI. - art. 818 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048510676", "@num": "819", "#text": "Code général des impôts, CGI. - art. 819 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048121492", "@num": "82", "#text": "Code général des impôts, CGI. - art. 82 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048510756", "@num": "820", "#text": "Code général des impôts, CGI. - art. 820 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048510807", "@num": "821", "#text": "Code général des impôts, CGI. - art. 821 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048510948", "@num": "822", "#text": "Code général des impôts, CGI. - art. 822 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048511002", "@num": "823", "#text": "Code général des impôts, CGI. - art. 823 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048511129", "@num": "824", "#text": "Code général des impôts, CGI. - art. 824 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048511161", "@num": "825", "#text": "Code général des impôts, CGI. - art. 825 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048511439", "@num": "826", "#text": "Code général des impôts, CGI. - art. 826 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048511492", "@num": "827", "#text": "Code général des impôts, CGI. - art. 827 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048511522", "@num": "828", "#text": "Code général des impôts, CGI. - art. 828 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048511652", "@num": "829", "#text": "Code général des impôts, CGI. - art. 829 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048121510", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048511733", "@num": "830", "#text": "Code général des impôts, CGI. - art. 830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048511794", "@num": "831", "#text": "Code général des impôts, CGI. - art. 831 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048511840", "@num": "832", "#text": "Code général des impôts, CGI. - art. 832 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048511858", "@num": "833", "#text": "Code général des impôts, CGI. - art. 833 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048511888", "@num": "834", "#text": "Code général des impôts, CGI. - art. 834 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048511901", "@num": "835", "#text": "Code général des impôts, CGI. - art. 835 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048512469", "@num": "836", "#text": "Code général des impôts, CGI. - art. 836 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048512545", "@num": "837", "#text": "Code général des impôts, CGI. - art. 837 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048512582", "@num": "838", "#text": "Code général des impôts, CGI. - art. 838 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048512613", "@num": "839", "#text": "Code général des impôts, CGI. - art. 839 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048121547", "@num": "84", "#text": "Code général des impôts, CGI. - art. 84 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048512639", "@num": "840", "#text": "Code général des impôts, CGI. - art. 840 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048512662", "@num": "841", "#text": "Code général des impôts, CGI. - art. 841 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048512679", "@num": "842", "#text": "Code général des impôts, CGI. - art. 842 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048513346", "@num": "843", "#text": "Code général des impôts, CGI. - art. 843 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048513393", "@num": "844", "#text": "Code général des impôts, CGI. - art. 844 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048513741", "@num": "845", "#text": "Code général des impôts, CGI. - art. 845 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048513780", "@num": "846", "#text": "Code général des impôts, CGI. - art. 846 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048513797", "@num": "847", "#text": "Code général des impôts, CGI. - art. 847 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048513820", "@num": "848", "#text": "Code général des impôts, CGI. - art. 848 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048513849", "@num": "849", "#text": "Code général des impôts, CGI. - art. 849 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048121588", "@num": "85", "#text": "Code général des impôts, CGI. - art. 85 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048513876", "@num": "850", "#text": "Code général des impôts, CGI. - art. 850 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048513903", "@num": "851", "#text": "Code général des impôts, CGI. - art. 851 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048513921", "@num": "852", "#text": "Code général des impôts, CGI. - art. 852 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048513959", "@num": "853", "#text": "Code général des impôts, CGI. - art. 853 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048513996", "@num": "854", "#text": "Code général des impôts, CGI. - art. 854 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048555480", "@num": "855", "#text": "Code général des impôts, CGI. - art. 855 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048555494", "@num": "856", "#text": "Code général des impôts, CGI. - art. 856 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048555513", "@num": "857", "#text": "Code général des impôts, CGI. - art. 857 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048555524", "@num": "858", "#text": "Code général des impôts, CGI. - art. 858 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048555550", "@num": "859", "#text": "Code général des impôts, CGI. - art. 859 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048121603", "@num": "86", "#text": "Code général des impôts, CGI. - art. 86 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048555564", "@num": "860", "#text": "Code général des impôts, CGI. - art. 860 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048555597", "@num": "861", "#text": "Code général des impôts, CGI. - art. 861 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048555617", "@num": "862", "#text": "Code général des impôts, CGI. - art. 862 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048555637", "@num": "863", "#text": "Code général des impôts, CGI. - art. 863 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048555662", "@num": "864", "#text": "Code général des impôts, CGI. - art. 864 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048555694", "@num": "865", "#text": "Code général des impôts, CGI. - art. 865 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048555708", "@num": "866", "#text": "Code général des impôts, CGI. - art. 866 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048555749", "@num": "868", "#text": "Code général des impôts, CGI. - art. 868 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048555767", "@num": "869", "#text": "Code général des impôts, CGI. - art. 869 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048121618", "@num": "87", "#text": "Code général des impôts, CGI. - art. 87 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048562784", "@num": "870", "#text": "Code général des impôts, CGI. - art. 870 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048562815", "@num": "871", "#text": "Code général des impôts, CGI. - art. 871 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048562829", "@num": "872", "#text": "Code général des impôts, CGI. - art. 872 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048562853", "@num": "873", "#text": "Code général des impôts, CGI. - art. 873 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048562873", "@num": "874", "#text": "Code général des impôts, CGI. - art. 874 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048562896", "@num": "875", "#text": "Code général des impôts, CGI. - art. 875 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048563068", "@num": "876", "#text": "Code général des impôts, CGI. - art. 876 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048563129", "@num": "877", "#text": "Code général des impôts, CGI. - art. 877 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048563155", "@num": "878", "#text": "Code général des impôts, CGI. - art. 878 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048563187", "@num": "879", "#text": "Code général des impôts, CGI. - art. 879 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048121634", "@num": "88", "#text": "Code général des impôts, CGI. - art. 88 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048563221", "@num": "880", "#text": "Code général des impôts, CGI. - art. 880 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048563830", "@num": "881", "#text": "Code général des impôts, CGI. - art. 881 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048563941", "@num": "882", "#text": "Code général des impôts, CGI. - art. 882 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048563963", "@num": "883", "#text": "Code général des impôts, CGI. - art. 883 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048564064", "@num": "884", "#text": "Code général des impôts, CGI. - art. 884 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048564133", "@num": "885", "#text": "Code général des impôts, CGI. - art. 885 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048564416", "@num": "886", "#text": "Code général des impôts, CGI. - art. 886 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048564435", "@num": "887", "#text": "Code général des impôts, CGI. - art. 887 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048564685", "@num": "888", "#text": "Code général des impôts, CGI. - art. 888 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048564742", "@num": "889", "#text": "Code général des impôts, CGI. - art. 889 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048121650", "@num": "89", "#text": "Code général des impôts, CGI. - art. 89 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048564848", "@num": "890", "#text": "Code général des impôts, CGI. - art. 890 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048564869", "@num": "891", "#text": "Code général des impôts, CGI. - art. 891 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048564903", "@num": "892", "#text": "Code général des impôts, CGI. - art. 892 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048564936", "@num": "893", "#text": "Code général des impôts, CGI. - art. 893 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048564950", "@num": "894", "#text": "Code général des impôts, CGI. - art. 894 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048564980", "@num": "895", "#text": "Code général des impôts, CGI. - art. 895 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048565420", "@num": "896", "#text": "Code général des impôts, CGI. - art. 896 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048565486", "@num": "897", "#text": "Code général des impôts, CGI. - art. 897 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048565502", "@num": "898", "#text": "Code général des impôts, CGI. - art. 898 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048565546", "@num": "899", "#text": "Code général des impôts, CGI. - art. 899 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048098356", "@num": "9", "#text": "Code général des impôts, CGI. - art. 9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048121667", "@num": "90", "#text": "Code général des impôts, CGI. - art. 90 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048565589", "@num": "900", "#text": "Code général des impôts, CGI. - art. 900 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048565610", "@num": "901", "#text": "Code général des impôts, CGI. - art. 901 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048565648", "@num": "902", "#text": "Code général des impôts, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048565811", "@num": "903", "#text": "Code général des impôts, CGI. - art. 903 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048565826", "@num": "904", "#text": "Code général des impôts, CGI. - art. 904 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048566056", "@num": "905", "#text": "Code général des impôts, CGI. - art. 905 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048566237", "@num": "906", "#text": "Code général des impôts, CGI. - art. 906 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048566275", "@num": "907", "#text": "Code général des impôts, CGI. - art. 907 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048566322", "@num": "908", "#text": "Code général des impôts, CGI. - art. 908 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048566337", "@num": "909", "#text": "Code général des impôts, CGI. - art. 909 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048121696", "@num": "91", "#text": "Code général des impôts, CGI. - art. 91 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048566467", "@num": "910", "#text": "Code général des impôts, CGI. - art. 910 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048566513", "@num": "911", "#text": "Code général des impôts, CGI. - art. 911 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048566559", "@num": "912", "#text": "Code général des impôts, CGI. - art. 912 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048566578", "@num": "913", "#text": "Code général des impôts, CGI. - art. 913 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048566605", "@num": "914", "#text": "Code général des impôts, CGI. - art. 914 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048566626", "@num": "915", "#text": "Code général des impôts, CGI. - art. 915 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048566641", "@num": "916", "#text": "Code général des impôts, CGI. - art. 916 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048566661", "@num": "917", "#text": "Code général des impôts, CGI. - art. 917 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048566681", "@num": "918", "#text": "Code général des impôts, CGI. - art. 918 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048568784", "@num": "919", "#text": "Code général des impôts, CGI. - art. 919 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048156748", "@num": "92", "#text": "Code général des impôts, CGI. - art. 92 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048568799", "@num": "920", "#text": "Code général des impôts, CGI. - art. 920 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048568898", "@num": "921", "#text": "Code général des impôts, CGI. - art. 921 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048568936", "@num": "922", "#text": "Code général des impôts, CGI. - art. 922 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048568980", "@num": "923", "#text": "Code général des impôts, CGI. - art. 923 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569002", "@num": "924", "#text": "Code général des impôts, CGI. - art. 924 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569028", "@num": "925", "#text": "Code général des impôts, CGI. - art. 925 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569046", "@num": "926", "#text": "Code général des impôts, CGI. - art. 926 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569068", "@num": "927", "#text": "Code général des impôts, CGI. - art. 927 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569086", "@num": "928", "#text": "Code général des impôts, CGI. - art. 928 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569104", "@num": "929", "#text": "Code général des impôts, CGI. - art. 929 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048156891", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569146", "@num": "930", "#text": "Code général des impôts, CGI. - art. 930 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569172", "@num": "931", "#text": "Code général des impôts, CGI. - art. 931 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569194", "@num": "932", "#text": "Code général des impôts, CGI. - art. 932 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569213", "@num": "933", "#text": "Code général des impôts, CGI. - art. 933 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569235", "@num": "934", "#text": "Code général des impôts, CGI. - art. 934 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569255", "@num": "935", "#text": "Code général des impôts, CGI. - art. 935 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569278", "@num": "936", "#text": "Code général des impôts, CGI. - art. 936 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569298", "@num": "937", "#text": "Code général des impôts, CGI. - art. 937 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569322", "@num": "938", "#text": "Code général des impôts, CGI. - art. 938 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569345", "@num": "939", "#text": "Code général des impôts, CGI. - art. 939 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048157033", "@num": "94", "#text": "Code général des impôts, CGI. - art. 94 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569367", "@num": "940", "#text": "Code général des impôts, CGI. - art. 940 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569389", "@num": "941", "#text": "Code général des impôts, CGI. - art. 941 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569411", "@num": "942", "#text": "Code général des impôts, CGI. - art. 942 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569435", "@num": "943", "#text": "Code général des impôts, CGI. - art. 943 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569471", "@num": "944", "#text": "Code général des impôts, CGI. - art. 944 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569495", "@num": "945", "#text": "Code général des impôts, CGI. - art. 945 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569516", "@num": "946", "#text": "Code général des impôts, CGI. - art. 946 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569536", "@num": "947", "#text": "Code général des impôts, CGI. - art. 947 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569696", "@num": "948", "#text": "Code général des impôts, CGI. - art. 948 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569714", "@num": "949", "#text": "Code général des impôts, CGI. - art. 949 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048157053", "@num": "95", "#text": "Code général des impôts, CGI. - art. 95 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569729", "@num": "950", "#text": "Code général des impôts, CGI. - art. 950 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569748", "@num": "951", "#text": "Code général des impôts, CGI. - art. 951 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048569768", "@num": "952", "#text": "Code général des impôts, CGI. - art. 952 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570024", "@num": "953", "#text": "Code général des impôts, CGI. - art. 953 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570173", "@num": "954", "#text": "Code général des impôts, CGI. - art. 954 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570236", "@num": "955", "#text": "Code général des impôts, CGI. - art. 955 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570250", "@num": "956", "#text": "Code général des impôts, CGI. - art. 956 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570268", "@num": "957", "#text": "Code général des impôts, CGI. - art. 957 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570289", "@num": "958", "#text": "Code général des impôts, CGI. - art. 958 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570349", "@num": "959", "#text": "Code général des impôts, CGI. - art. 959 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048157067", "@num": "96", "#text": "Code général des impôts, CGI. - art. 96 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570368", "@num": "960", "#text": "Code général des impôts, CGI. - art. 960 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570388", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570408", "@num": "962", "#text": "Code général des impôts, CGI. - art. 962 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570538", "@num": "963", "#text": "Code général des impôts, CGI. - art. 963 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570572", "@num": "964", "#text": "Code général des impôts, CGI. - art. 964 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570605", "@num": "965", "#text": "Code général des impôts, CGI. - art. 965 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570629", "@num": "966", "#text": "Code général des impôts, CGI. - art. 966 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570649", "@num": "967", "#text": "Code général des impôts, CGI. - art. 967 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570672", "@num": "968", "#text": "Code général des impôts, CGI. - art. 968 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570729", "@num": "969", "#text": "Code général des impôts, CGI. - art. 969 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302636", "@num": "97", "#text": "Code général des impôts, CGI. - art. 97 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570775", "@num": "970", "#text": "Code général des impôts, CGI. - art. 970 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570810", "@num": "971", "#text": "Code général des impôts, CGI. - art. 971 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570843", "@num": "972", "#text": "Code général des impôts, CGI. - art. 972 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570905", "@num": "973", "#text": "Code général des impôts, CGI. - art. 973 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570919", "@num": "974", "#text": "Code général des impôts, CGI. - art. 974 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570933", "@num": "975", "#text": "Code général des impôts, CGI. - art. 975 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570957", "@num": "976", "#text": "Code général des impôts, CGI. - art. 976 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048570999", "@num": "977", "#text": "Code général des impôts, CGI. - art. 977 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048571369", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048571383", "@num": "979", "#text": "Code général des impôts, CGI. - art. 979 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048157103", "@num": "98", "#text": "Code général des impôts, CGI. - art. 98 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048571397", "@num": "980", "#text": "Code général des impôts, CGI. - art. 980 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048571415", "@num": "981", "#text": "Code général des impôts, CGI. - art. 981 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048571429", "@num": "982", "#text": "Code général des impôts, CGI. - art. 982 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048571453", "@num": "983", "#text": "Code général des impôts, CGI. - art. 983 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048571475", "@num": "984", "#text": "Code général des impôts, CGI. - art. 984 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048571497", "@num": "985", "#text": "Code général des impôts, CGI. - art. 985 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048571512", "@num": "986", "#text": "Code général des impôts, CGI. - art. 986 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048571527", "@num": "987", "#text": "Code général des impôts, CGI. - art. 987 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048571547", "@num": "988", "#text": "Code général des impôts, CGI. - art. 988 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048571567", "@num": "989", "#text": "Code général des impôts, CGI. - art. 989 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048571589", "@num": "990", "#text": "Code général des impôts, CGI. - art. 990 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048571611", "@num": "991", "#text": "Code général des impôts, CGI. - art. 991 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048571625", "@num": "992", "#text": "Code général des impôts, CGI. - art. 992 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048571647", "@num": "993", "#text": "Code général des impôts, CGI. - art. 993 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048571669", "@num": "994", "#text": "Code général des impôts, CGI. - art. 994 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048571693", "@num": "995", "#text": "Code général des impôts, CGI. - art. 995 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048584245", "@num": "996", "#text": "Code général des impôts, CGI. - art. 996 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048584320", "@num": "997", "#text": "Code général des impôts, CGI. - art. 997 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048584423", "@num": "998", "#text": "Code général des impôts, CGI. - art. 998 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048584477", "@num": "999", "#text": "Code général des impôts, CGI. - art. 999 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000047498852", "@fin": "2999-01-01", "#text": "Annexe", "@debut": "1950-04-30" } ] }, "@cid": "JORFTEXT000000496040", "@num": "50-478", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 50-478 du 6 avril 1950 portant règlement d’administration publique pour la refonte des codes ‎fiscaux et la mise en harmonie de leurs dispositions avec celles du décret du 9 décembre 1948 et des ‎lois subséquentes", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000496040", "@c_titre_court": "Décret n° 50-478 du 6 avril 1950" }, { "@fin": "2999-01-01", "#text": "Décret n° 50-478 du 6 avril 1950 portant règlement d’administration publique pour la refonte des codes ‎fiscaux et la mise en harmonie de leurs dispositions avec celles du décret du 9 décembre 1948 et des ‎lois subséquentes", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000047498821", "@c_titre_court": "Décret n° 50-478 du 6 avril 1950" } ], "@date_publi": "1950-04-30", "@date_signature": "1950-04-06" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000047498856", "@fin": "2999-01-01", "@num": "Annexe", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A créé les dispositions suivantes :

- Code général des impôts ;

" } }, "LEGIARTI000006302228": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "28", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006302228", "URL": "article/LEGI/ARTI/00/00/06/30/22/LEGIARTI000006302228.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0028AAXXXXXAA" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

(1) Voir les articles 23 A à 23 G de l'annexe IV.

Est considéré comme marchand en gros :

1° Celui qui reçoit et expédie des alcools, ou des vins, cidres, poirés et hydromels par quantités supérieures à 60 litres, soit pour son compte, soit pour le compte d'autrui, ou qui revend de ces mêmes boissons d'achat ;

2° Le débitant de boissons qui, en tous lieux, procède dans ses magasins, caves ou celliers, au coupage, au collage ou au filtrage des vins, cidres, poirés et hydromels. Est réputé procéder à ces manipulations le commerçant qui, se livrant à la vente au détail desdites boissons, autrement qu'à consommer sur place, possède des cuves, foudres et tous autres récipients d'une capacité supérieure à 12 hectolitres.

" } }, "LEGIARTI000006304862": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "503", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006304862", "URL": "article/LEGI/ARTI/00/00/06/30/48/LEGIARTI000006304862.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0503AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006318439", "@num": "86", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 86 () JORF 19 juillet 1992, art. 121 : en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "#text": "Modifications directes incorporées dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197270", "@fin": "1993-01-01", "#text": "Livraison des boissons.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191691", "@fin": "1993-01-01", "#text": "2 : Autres débitants", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179676", "@fin": "1993-01-01", "#text": "III : Débitants", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162590", "@fin": "1994-09-02", "#text": "Section IV : Commerce", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147050", "@fin": "1998-04-22", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304862", "@fin": "1993-01-01", "@num": "503", "@etat": "ABROGE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les détaillants peuvent livrer, sans être assujettis aux obligations des marchands en gros, des quantités de vins, cidres, poirés ou hydromels pouvant atteindre 60 litres par destinataire ; le paiement du droit de circulation n'est pas exigé pour ces livraisons lorsqu'il est justifié de l'acquittement antérieur de l'impôt.

" } }, "LEGIARTI000006304872": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "519", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-08-19", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006304872", "URL": "article/LEGI/ARTI/00/00/06/30/48/LEGIARTI000006304872.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0519AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179679", "@fin": "1991-08-19", "#text": "VI : Dispositions spéciales.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162591", "@fin": "1993-01-01", "#text": "Section V : Régimes particuliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147050", "@fin": "1998-04-22", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006304872", "@fin": "1991-08-19", "@num": "519", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304873", "@fin": "2013-09-21", "@num": "519", "@etat": "MODIFIE", "@debut": "1992-07-19", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027978369", "@fin": "2018-01-01", "@num": "519", "@etat": "ABROGE", "@debut": "2013-09-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A l'égard des formalités à la circulation prévues par la réglementation des contributions indirectes, les départements de la Guadeloupe, de la Guyane, de la Martinique et de la Réunion, d'une part, et la France métropolitaine, d'autre part, sont considérés respectivement comme territoires d'exportation. Il en est de même pour chacun de ces quatre départements par rapport aux trois autres.

" } }, "LEGIARTI000006304874": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "522", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006304874", "URL": "article/LEGI/ARTI/00/00/06/30/48/LEGIARTI000006304874.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0522AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000006309998", "@num": "527", "#text": "Code général des impôts, CGI. - art. 527 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304925", "@num": "553", "#text": "Code général des impôts, CGI. - art. 553 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299762", "@num": "406 undecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 undecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162592", "@fin": "1994-09-02", "#text": "Section I : Titre des ouvrages.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147051", "@fin": "1997-04-11", "#text": "Chapitre II : Garantie des matières d'or, d'argent et de platine", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006304874", "@fin": "1994-09-02", "@num": "522", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304875", "@fin": "2001-08-31", "@num": "522", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304876", "@fin": "2004-07-01", "@num": "522", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304877", "@fin": "2004-12-31", "@num": "522", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006304878", "@fin": "2222-02-22", "@num": "522", "@etat": "ABROGE_DIFF", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il y a trois titres légaux pour les ouvrages en or : 920 millièmes; 840 millièmes; 750 millièmes. Deux pour les ouvrages en argent : 925 millièmes; 800 millièmes. Un pour les ouvrages en platine : 950 millièmes.
\n
L'iridium associé au platine est compté comme platine.
\n
La tolérance des titres est de 3 millièmes pour l'or, de 5 millièmes pour l'argent et de 10 millièmes pour le platine.
" } }, "LEGIARTI000006304880": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "523", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006304880", "URL": "article/LEGI/ARTI/00/00/06/30/48/LEGIARTI000006304880.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0523AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGITEXT000025395994", "#text": "Décret n°2012-247\n du 21 février 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025395176", "@nortexte": "EFIE1131092D", "@numtexte": "2012-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-21" }, { "@id": "LEGITEXT000027432319", "#text": "Arrêté du 17 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027416029", "@nortexte": "EFIE1131095A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-17" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000032863486", "@num": "8", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000032881461", "@num": "275 bis C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 bis C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041531248", "@num": "275 bis F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 bis F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043531937", "@num": "275 ter B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 ter B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041531275", "@num": "275 ter G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 ter G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041545989", "@num": "56 J duodecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 J duodecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041545983", "@num": "56 J terdecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 J terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051820250", "@num": "289", "#text": "Code général des impôts, annexe II, CGIANII. - art. 289 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162593", "@fin": "1994-09-02", "#text": "Section II : Poinçons.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147051", "@fin": "1997-04-11", "#text": "Chapitre II : Garantie des matières d'or, d'argent et de platine", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006304880", "@fin": "1994-09-02", "@num": "523", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304881", "@fin": "2011-01-01", "@num": "523", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023374326", "@fin": "2025-07-01", "@num": "523", "@etat": "ABROGE", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La garantie du titre des ouvrages d'or, d'argent et de platine est assurée par des poinçons appliqués sur chaque pièce, à la suite d'un essai et conformément aux règles établies ci-après.
\n
" } }, "LEGIARTI000006304887": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "531", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006304887", "URL": "article/LEGI/ARTI/00/00/06/30/48/LEGIARTI000006304887.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0531AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000042623606", "@num": "1794", "#text": "Code général des impôts, CGI. - art. 1794 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179681", "@fin": "1994-09-02", "#text": "II : Modalités de l'essai.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162594", "@fin": "1994-09-02", "#text": "Section III : Droit de garantie et essai des métaux précieux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147051", "@fin": "1997-04-11", "#text": "Chapitre II : Garantie des matières d'or, d'argent et de platine", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006304887", "@fin": "1994-09-02", "@num": "531", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304888", "@fin": "2004-12-31", "@num": "531", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304889", "@fin": "2025-07-01", "@num": "531", "@etat": "ABROGE", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Si l'essayeur suppose qu'un ouvrage d'or, de vermeil, d'argent ou de platine est fourré de fer, de cuivre ou de toute autre matière étrangère, il le fait couper en présence du propriétaire. Si la fraude est reconnue, l'ouvrage est saisi sans préjudice des sanctions applicables; si la fraude n'est pas reconnue, le dommage est payé au propriétaire par l'administration.
\n
" } }, "LEGIARTI000006304894": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "534", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006304894", "URL": "article/LEGI/ARTI/00/00/06/30/48/LEGIARTI000006304894.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0534AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000043529696", "@num": "211 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 211 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179683", "@fin": "1997-04-11", "#text": "II : Marchands et personnes assimilées.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162595", "@fin": "1997-04-11", "#text": "Section IV : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147051", "@fin": "1997-04-11", "#text": "Chapitre II : Garantie des matières d'or, d'argent et de platine", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006304894", "@fin": "1997-04-11", "@num": "534", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304895", "@fin": "2011-06-12", "@num": "534", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024189086", "@fin": "2025-07-01", "@num": "534", "@etat": "ABROGE", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toutes personnes qui départissent et affinent l'or, l'argent, ou le platine pour le commerce, ainsi que les commissaires-priseurs, officiers ministériels ou organismes quelconques (monts-de-piété, salles de ventes, établissements de crédit municipal, etc.) effectuant, même occasionnellement, des ventes ou adjudications de matières d'or, d'argent ou de platine ouvrées ou non ouvrées, les intermédiaires, ouvriers en chambre, sertisseurs, polisseurs, etc., et, d'une manière générale, toutes personnes qui détiennent des matières de l'espèce pour l'exercice de leur profession, sont tenus d'en faire la déclaration au bureau de garantie dont ils dépendent ; il est tenu registre desdites déclarations et délivré copie au besoin.
\n
" } }, "LEGIARTI000006304900": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "539", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006304900", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304900.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0539AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179684", "@fin": "1994-09-02", "#text": "III : Obligations communes.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162595", "@fin": "1997-04-11", "#text": "Section IV : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147051", "@fin": "1997-04-11", "#text": "Chapitre II : Garantie des matières d'or, d'argent et de platine", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006304900", "@fin": "1994-09-02", "@num": "539", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304901", "@fin": "2004-12-31", "@num": "539", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304902", "@fin": "2025-07-01", "@num": "539", "@etat": "ABROGE", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les fabricants et marchands ne peuvent acheter que de personnes connues ou ayant des répondants connus d'eux.
\n
Lorsque les achats de matières, ouvrages, lingots en platine, or ou argent, ont été conclus avec des personnes domiciliées à l'étranger, les inscriptions à faire figurer sur le registre prévu aux articles précédents doivent être appuyées des quittances attestant que les droits et taxes exigibles à l'entrée en France ont été payés.
" } }, "LEGIARTI000006304908": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "548", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006304908", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304908.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0548AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162596", "@fin": "1994-09-02", "#text": "Section VI : Importation.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147051", "@fin": "1997-04-11", "#text": "Chapitre II : Garantie des matières d'or, d'argent et de platine", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006304908", "@fin": "1989-12-30", "@num": "548", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304909", "@fin": "1993-01-01", "@num": "548", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304910", "@fin": "1994-09-02", "@num": "548", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304911", "@fin": "2002-03-31", "@num": "548", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304912", "@fin": "2004-07-01", "@num": "548", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304913", "@fin": "2004-12-31", "@num": "548", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304914", "@fin": "2005-12-08", "@num": "548", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304915", "@fin": "2025-07-01", "@num": "548", "@etat": "ABROGE", "@debut": "2005-12-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les ouvrages d'or, d'argent et de platine venant de l'étranger doivent être présentés aux agents des douanes pour être déclarés, pesés, plombés. Après avoir été frappés, par l'importateur, du poinçon dit \"de responsabilité\", qui est soumis aux mêmes règles que le poinçon de maître du fabricant, ils sont envoyés au bureau de garantie le plus voisin, où ils sont marqués s'ils possèdent l'un des titres légaux. Ils supportent des droits égaux à ceux perçus pour les ouvrages de même nature fabriqués en France.

Sont exceptés des dispositions ci-dessus :

1° Les objets d'or, d'argent et de platine appartenant aux ambassadeurs et envoyés des puissances étrangères;

2° Les bijoux d'or et de platine, à l'usage personnel des voyageurs, et les ouvrages en argent servant également à leur personne, pourvu que leur poids n'excède pas en totalité 5 hectogrammes.

" } }, "LEGIARTI000006304920": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "550", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006304920", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304920.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0550AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000043526659", "@num": "5", "#text": "Décret n°2021-632 du 21 mai 2021 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000043523262", "@nortexte": "ECOI2111678D", "@numtexte": "2021-632", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-21" }, { "@id": "LEGIARTI000043529696", "@num": "211 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 211 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162597", "@fin": "1994-09-02", "#text": "Section VII : Fabrication du plaqué et du doublé d'or, d'argent et de platine sur tous métaux.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147051", "@fin": "1997-04-11", "#text": "Chapitre II : Garantie des matières d'or, d'argent et de platine", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006304920", "@fin": "1994-09-02", "@num": "550", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304921", "@fin": "2025-07-01", "@num": "550", "@etat": "ABROGE", "@debut": "1994-09-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Quiconque veut plaquer ou doubler l'or, l'argent et le platine sur le cuivre ou sur tout autre métal est tenu d'en faire la déclaration au bureau de garantie.

" } }, "LEGIARTI000006304999": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "310", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006304999", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304999.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0310AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "Livre des procédures fiscales L29", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000048624942", "@num": "25", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 25", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197272", "@fin": "2025-07-01", "#text": "4° : Obligations des détenteurs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191695", "@fin": "2025-07-01", "#text": "I : Alambics", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179692", "@fin": "2025-07-01", "#text": "A : Production", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2999-01-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304999", "@fin": "2025-07-01", "@num": "310", "@etat": "ABROGE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions concernant les alambics s'appliquent à tous autres appareils pouvant servir à la fabrication ou au repassage d'eaux-de-vie ou d'esprits.
\n
" } }, "LEGIARTI000006305008": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "320", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305008", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305008.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0320AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000048624942", "@num": "25", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 25", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000032881280", "@num": "54", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 54 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314981", "@num": "L30", "#text": "Livre des procédures fiscales - art. L30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197275", "@fin": "2025-07-01", "#text": "2° : Lieux de distillation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191697", "@fin": "2025-07-01", "#text": "IV : Bouilleurs de cru", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179692", "@fin": "2025-07-01", "#text": "A : Production", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2999-01-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305008", "@fin": "2025-07-01", "@num": "320", "@etat": "ABROGE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont considérés comme associations coopératives les groupements de propriétaires, fermiers et métayers réunis en syndicats professionnels ou en associations coopératives de distillation, qui déposent leurs appareils et leurs alcools et effectuent la distillation des vins, cidres, poirés, lies, marcs, cerises, prunes ou prunelles, provenant exclusivement de la récolte de leurs membres dans des locaux gérés par lesdits syndicats ou associations et agréés par l'administration.
\n
Les dispositions des lois et règlements sur les distilleries sont applicables à l'agencement des locaux gérés par les syndicats ou associations coopératives et aux opérations qui y sont pratiquées.
\n
Les membres de chaque syndicat ou association coopérative sont solidairement responsables de toutes les infractions commises dans le local commun. Les syndicats professionnels ou associations coopératives peuvent toutefois présenter à l'agrément de l'administration deux de leurs membres qui sont solidairement responsables des infractions commises dans le local commun et des droits sur les manquants constatés, sauf le recours contre les membres du syndicat ou les associés, tel qu'il est réglé par les statuts.
" } }, "LEGIARTI000006305009": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "322", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2222-02-22", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305009", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305009.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0322AAXXXXXAA" } }, "NOTA": { "CONTENU": "

Conformément au 5° de l'article 38 de l'ordonnance n° 2021-1843 du 22 décembre 2021, l'abrogation des présentes dispositions prendra effet à compter de l'intervention du décret mentionné à l'article L. 311-39 du code des impositions sur les biens et services et pris pour l'application de l'article L. 311-40 du même code.

Sont considérées comme bouilleurs et distillateurs de profession et tenus, en cette qualité, de déclarer les boissons qu'elles possèdent au siège de leurs établissements et dans l'étendue du canton où sont situés lesdits établissements et les communes limitrophes de ce canton, les personnes ou sociétés qui distillent ou rectifient des produits d'achat ou des matières de récolte autres que celles visées aux articles 315 et 316.

" } }, "LEGIARTI000006305012": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "335", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2222-02-22", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305012", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305012.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0335AAXXXXXAA" } }, "NOTA": { "CONTENU": "

Il est ouvert à chaque fabricant :

1° Un compte de matières premières;

2° Un compte général et un compte auxiliaire de fabrication;

3° Un compte de produits achevés.

Le compte général est chargé du produit effectif de la fabrication sans que la prise en charge puisse être inférieure à 3 hectolitres de boissons par 100 kilogrammes de raisins secs. Un droit de fabrication est perçu à raison de 58 F par hectolitre de boissons de raisins secs pris en charge.

" } }, "LEGIARTI000006305031": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "357", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-27", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305031", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305031.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0357AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006323275", "@num": "11", "#text": "Ordonnance n°2004-281 du 25 mars 2004 - art. 11 () JORF 27 mars 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000797800", "@nortexte": "ECOX0400020R", "@numtexte": "2004-281", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-03-25" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197285", "@fin": "2004-03-27", "#text": "2° : Circulation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191701", "@fin": "2004-03-27", "#text": "VIII : Boissons de raisins secs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179692", "@fin": "2025-07-01", "#text": "A : Production", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2999-01-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006305031", "@fin": "2004-03-27", "@num": "357", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Chez les entrepositaires de raisins secs en nature et sur la justification du service, l’administration peut allouer des déchets de magasin jusqu’à concurrence de 3 p. 100 des quantités prises en charge.

" } }, "LEGIARTI000006305038": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "405", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305038", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305038.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0405AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197287", "@fin": "2000-03-31", "#text": "2° : Assiette", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191703", "@fin": "2025-07-01", "#text": "II : Droit de consommation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179694", "@fin": "2025-07-01", "#text": "C : Régime fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2999-01-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305038", "@fin": "2000-03-31", "@num": "405", "@etat": "ABROGE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Chez les marchands en gros qui détiennent des alcools appartenant à des catégories différemment imposées, les manquants passibles sont soumis au tarif le plus élevé.
\n
Sont soumis à ce même tarif, les manquants imposables constatés aux comptes des coopératives de distillation ou des brûleries syndicales.
" } }, "LEGIARTI000006305047": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "432", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-27", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305047", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305047.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0432AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197291", "@fin": "2025-07-01", "#text": "2° : Interdictions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191707", "@fin": "2025-07-01", "#text": "VI : Piquettes et vins de sucre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179695", "@fin": "2025-07-01", "#text": "A : Production", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162614", "@fin": "2025-07-01", "#text": "Section II : Vins et cidres", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006305047", "@fin": "2004-03-27", "@num": "432", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305048", "@fin": "2025-07-01", "@num": "432", "@etat": "ABROGE", "@debut": "2004-03-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les vins de marcs, vins de sucre et autres vins artificiels saisis chez le producteur de ces vins ou chez le négociant doivent être transformés en alcool après payement de leur valeur ou être détruits. En attendant la solution du litige, le prévenu est tenu de conserver gratuitement les marchandises intactes.

" } }, "LEGIARTI000006305050": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "436", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-10-09", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305050", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305050.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0436AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000031280182", "@num": "4", "#text": "ORDONNANCE n°2015-1247 du 7 octobre 2015 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000031279520", "@nortexte": "AGRT1518202R", "@numtexte": "2015-1247", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-10-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197292", "@fin": "2025-07-01", "#text": "2° : Vins de diffusion", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191709", "@fin": "2025-07-01", "#text": "I : Définition des produits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179696", "@fin": "2025-07-01", "#text": "B : Régime fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162614", "@fin": "2025-07-01", "#text": "Section II : Vins et cidres", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305050", "@fin": "2015-10-09", "@num": "436", "@etat": "ABROGE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Est prohibée la fabrication des vins produits par le procédé dit de \"diffusion\".
\n
" } }, "LEGIARTI000006305058": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "448", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2222-02-22", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305058", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305058.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0448AAXXXXXAA" } }, "NOTA": { "CONTENU": "

Les vins de liqueur bénéficiant d'une appellation d'origine contrôlée circulent avec des titres de mouvement de couleur orange, mentionnant cette appellation.

Toutefois, il peut être fait usage de congés de couleur rose en cas de livraison à un même destinataire, dans la limite globale de 15 litres en volume, de vins de liqueur assortis d'une appellation d'origine contrôlée et d'autres spiritueux. Dans cette éventualité, les appellations contrôlées doivent être mentionnées sur le congé et les quantités de vin de liqueur correspondantes inscrites dans une colonne distincte de celle réservée aux autres spiritueux.

" } }, "LEGIARTI000006305078": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "482", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305078", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305078.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0482AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191721", "@fin": "2999-01-01", "#text": "1° : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179702", "@fin": "2015-07-15", "#text": "I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162616", "@fin": "2025-07-01", "#text": "Section IV : Commerce", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006305078", "@fin": "2000-03-31", "@num": "482", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305079", "@fin": "2004-03-27", "@num": "482", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305080", "@fin": "2011-01-01", "@num": "482", "@etat": "ABROGE", "@debut": "2004-03-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Quiconque veut exercer le commerce des alcools est tenu de prendre la position de débitant ou de marchand en gros de boissons.
\n
" } }, "LEGIARTI000006305081": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "485", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305081", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305081.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0485AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191722", "@fin": "2000-03-31", "#text": "1° : Définition", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179703", "@fin": "2001-03-31", "#text": "II : Marchands en gros", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162616", "@fin": "2025-07-01", "#text": "Section IV : Commerce", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305081", "@fin": "2000-03-31", "@num": "485", "@etat": "ABROGE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ne sont pas considérés comme marchands en gros :

1° Les particuliers recevant accidentellement une pièce, une caisse ou un panier de vin, cidre, poiré ou hydromel, pour le partager avec d'autres personnes, pourvu que, dans sa déclaration, l'expéditeur ait énoncé, outre le nom et le domicile du destinataire, ceux des copartageants et la quantité destinée à chacun d'eux ;

2° Les personnes qui, en cas de changement de domicile, vendent les boissons qu'elles avaient reçues pour leur consommation ;

3° Les personnes vendant après décès les boissons dépendant de la succession d'une autre personne n'ayant pas la qualité de marchand en gros ou de distillateur ;

4° Les sociétés coopératives agricoles et leurs unions, constituées en conformité du statut de la coopération agricole, vendant exclusivement les récoltes de leurs membres, vinifiées, distillées ou transformées en commun.

" } }, "LEGIARTI000006305087": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "499", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305087", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305087.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0499AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191725", "@fin": "2000-03-31", "#text": "9° : Vente au détail", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179703", "@fin": "2001-03-31", "#text": "II : Marchands en gros", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162616", "@fin": "2025-07-01", "#text": "Section IV : Commerce", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305087", "@fin": "2000-03-31", "@num": "499", "@etat": "ABROGE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les marchands en gros sont autorisés à vendre des boissons au détail dans des magasins séparés et n'ayant avec les magasins de gros et les ateliers de fabrication d'autre communication que par la voie publique.
\n
" } }, "LEGIARTI000006305088": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "500", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305088", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305088.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0500AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191726", "@fin": "2000-03-31", "#text": "10° : Cessation de commerce", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179703", "@fin": "2001-03-31", "#text": "II : Marchands en gros", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162616", "@fin": "2025-07-01", "#text": "Section IV : Commerce", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006305088", "@fin": "2000-03-31", "@num": "500", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006305089", "@fin": "2222-02-22", "@num": "500", "@etat": "ABROGE_DIFF", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Nul ne peut faire une déclaration de cesser le commerce de marchand en gros tant qu'il détient des boissons reçues en raison de ce commerce, sauf si la quantité restante n'excède pas celle reconnue nécessaire pour sa propre consommation.
\n
" } }, "LEGIARTI000006305090": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "504", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305090", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305090.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0504AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000048624942", "@num": "25", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 25", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197299", "@fin": "2025-07-01", "#text": "2° : Communications intérieures et recel", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191727", "@fin": "2025-07-01", "#text": "2 : Autres débitants", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179704", "@fin": "2025-07-01", "#text": "III : Débitants", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162616", "@fin": "2025-07-01", "#text": "Section IV : Commerce", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305090", "@fin": "2025-07-01", "@num": "504", "@etat": "ABROGE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est interdit aux débitants de dissimuler les boissons dans leurs maisons ou ailleurs et à tous propriétaires ou principaux locataires de laisser entrer chez eux des boissons appartenant aux débitants, sans qu'il y ait bail par acte authentique pour les caves, celliers, magasins et autres lieux où sont placées lesdites boissons.
\n
Toute communication intérieure entre les maisons des débitants et les maisons voisines est interdite et l'administration est autorisée à exiger qu'elle soit scellée.
" } }, "LEGIARTI000006305092": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "507", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305092", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305092.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0507AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197300", "@fin": "2002-03-31", "#text": "4° : Alcools - Tenue de comptes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191727", "@fin": "2025-07-01", "#text": "2 : Autres débitants", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179704", "@fin": "2025-07-01", "#text": "III : Débitants", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162616", "@fin": "2025-07-01", "#text": "Section IV : Commerce", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006305092", "@fin": "2000-03-31", "@num": "507", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305093", "@fin": "2002-03-31", "@num": "507", "@etat": "ABROGE", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il peut être tenu pour les débitants le même compte de spiritueux que pour les marchands en gros. Les décharges sont établies d'après les enlèvements effectués sous le couvert de titres de mouvement et les manquants reconnus lors des vérifications ; les excédents sont saisissables dans les mêmes conditions que pour les marchands en gros.

" } }, "LEGIARTI000006305095": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "516", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305095", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305095.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0516AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000042778753", "@num": "184", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 184", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGITEXT000043405918", "#text": "Décret n°2021-489 du 21 avril 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043404049", "@nortexte": "CCPD2106934D", "@numtexte": "2021-489", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-21" }, { "@id": "LEGIARTI000043405928", "@num": "1", "#text": "Décret n°2021-489 du 21 avril 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043404049", "@nortexte": "CCPD2106934D", "@numtexte": "2021-489", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-21" }, { "@id": "LEGIARTI000043409427", "@num": "178 Q", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179706", "@fin": "2020-12-31", "#text": "IV : Prélèvements d'échantillons", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162617", "@fin": "2025-07-01", "#text": "Section V : Régimes particuliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305095", "@fin": "2020-12-31", "@num": "516", "@etat": "ABROGE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les distillateurs de profession, les dénaturateurs d'alcool et les personnes qui font usage d'alcool dénaturé pour les besoins de leur industrie sont tenus de livrer gratuitement les échantillons, prélevés aux fins d'analyse, de matières premières, d'alcool, de substances dénaturantes et de produits achevés ou en cours de fabrication.
\n
" } }, "LEGIARTI000006305096": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "518", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305096", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305096.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0518AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179707", "@fin": "2025-07-01", "#text": "VI : Dispositions spéciales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162617", "@fin": "2025-07-01", "#text": "Section V : Régimes particuliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006305096", "@fin": "2018-01-01", "@num": "518", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033469140", "@fin": "2025-07-01", "@num": "518", "@etat": "ABROGE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions du présent chapitre ne font pas échec aux dispositions spéciales prévues en matière d'alcools, de vins, de cidres, poirés et hydromels par les textes en vigueur, à l'égard des départements de la Corse, du Bas-Rhin, du Haut-Rhin et de la Moselle.
\n
" } }, "LEGIARTI000006305097": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "520", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305097", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305097.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0520AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000048624942", "@num": "25", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 25", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179708", "@fin": "2025-07-01", "#text": "VII : Importations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162617", "@fin": "2025-07-01", "#text": "Section V : Régimes particuliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305097", "@fin": "2025-07-01", "@num": "520", "@etat": "ABROGE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les alcools, vins, cidres, poirés et hydromels importés sont soumis à toutes les dispositions prévues par la législation intérieure.
\n
" } }, "LEGIARTI000006305105": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "525", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-27", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305105", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305105.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0525AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006323277", "@num": "13", "#text": "Ordonnance n°2004-281 du 25 mars 2004 - art. 13 () JORF 27 mars 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000797800", "@nortexte": "ECOX0400020R", "@numtexte": "2004-281", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-03-25" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162619", "@fin": "2025-07-01", "#text": "Section II : Poinçons", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147059", "@fin": "2025-07-01", "#text": "Chapitre II : Garantie des matières d'or, d'argent et de platine", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305105", "@fin": "2004-03-27", "@num": "525", "@etat": "ABROGE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque la nécessité en est reconnue, l'autorité publique peut faire appliquer un poinçon dit de \"recense\".
\n
" } }, "LEGIARTI000006305106": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "526", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305106", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305106.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0526AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000042623606", "@num": "1794", "#text": "Code général des impôts, CGI. - art. 1794 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162619", "@fin": "2025-07-01", "#text": "Section II : Poinçons", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147059", "@fin": "2025-07-01", "#text": "Chapitre II : Garantie des matières d'or, d'argent et de platine", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006305106", "@fin": "2004-07-01", "@num": "526", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305107", "@fin": "2025-07-01", "@num": "526", "@etat": "ABROGE", "@debut": "2004-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est interdit de détenir ou de mettre en vente des ouvrages marqués de faux poinçons ou sur lesquels les marques des poinçons se trouvent entées, soudées et contretirées. Ces ouvrages sont saisis dans tous les cas.
\n
" } }, "LEGIARTI000006305111": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "538", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305111", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305111.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0538AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000048624942", "@num": "25", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 25", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000020058583", "@num": "537", "#text": "Code général des impôts, CGI. - art. 537 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179710", "@fin": "2025-07-01", "#text": "III : Obligations communes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162621", "@fin": "2025-07-01", "#text": "Section IV : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147059", "@fin": "2025-07-01", "#text": "Chapitre II : Garantie des matières d'or, d'argent et de platine", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305111", "@fin": "2025-07-01", "@num": "538", "@etat": "ABROGE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les ouvrages neufs déposés chez les fabricants et marchands en vue de la vente et les ouvrages usagés que lesdits fabricants ont reçus en dépôt, à quelque titre que ce soit et notamment pour réparation, doivent également être inscrits sur ce registre, dans les conditions prévues à l'article 537, au moment de l'entrée et au moment de la sortie.
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L'inscription sur le registre des articles d'horlogerie usagés revêtus des poinçons courants n'est toutefois pas obligatoire.
" } }, "LEGIARTI000006305149": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "614", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305149", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305149.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0614AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000048624942", "@num": "25", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 25", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668567", "@num": "111 H ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 111 H ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162626", "@fin": "2025-07-01", "#text": "Section I : Formalités générales à l'enlèvement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147065", "@fin": "2025-07-01", "#text": "Chapitre V : Dispositions communes à l'ensemble des contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305149", "@fin": "2025-07-01", "@num": "614", "@etat": "ABROGE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est interdit à quiconque de laisser enlever de chez lui, sans accomplissement des formalités réglementaires, des objets, produits ou marchandises soumis aux droits ou à la réglementation.
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" } }, "LEGIARTI000006305152": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "617", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305152", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305152.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0617AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179715", "@fin": "2000-03-31", "#text": "II : Certificats de décharge.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162627", "@fin": "2000-03-31", "#text": "Section II : Acquits-à-caution", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147065", "@fin": "2025-07-01", "#text": "Chapitre V : Dispositions communes à l'ensemble des contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305152", "@fin": "2000-03-31", "@num": "617", "@etat": "ABROGE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque les acquits-à-caution ont été revêtus de certificats de décharge en bonne forme ou, en cas de perte de ces expéditions, lorsqu'il a été produit des duplicata réguliers desdits certificats de décharge, les engagements des soumissionnaires et de leurs cautions sont annulés ou les sommes consignées restituées, sauf la retenue, s'il y a lieu, pour droits sur les manquants reconnus à l'arrivée.
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" } }, "LEGIARTI000006305153": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "618", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305153", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305153.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0618AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179715", "@fin": "2000-03-31", "#text": "II : Certificats de décharge.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162627", "@fin": "2000-03-31", "#text": "Section II : Acquits-à-caution", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147065", "@fin": "2025-07-01", "#text": "Chapitre V : Dispositions communes à l'ensemble des contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305153", "@fin": "2000-03-31", "@num": "618", "@etat": "ABROGE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
S'il y a seulement différence dans la quantité et si cette différence provient de substitution, d'addition ou de soustraction, l'acquit-à-caution est déchargé pour la quantité représentée, indépendamment du procès-verbal qui peut être rapporté pour infraction à des textes spéciaux. Si la différence est en moins, l'expéditeur est tenu de payer sur la quantité manquante, après allocation, s'il y a lieu, du creux de route, la somme résultant de l'application du tarif prévu à son engagement. Si la différence est en plus, le destinataire est tenu d'acquitter sur l'excédent la somme résultant de l'application du même tarif.
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" } }, "LEGIARTI000006305154": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "619", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305154", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305154.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0619AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179715", "@fin": "2000-03-31", "#text": "II : Certificats de décharge.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162627", "@fin": "2000-03-31", "#text": "Section II : Acquits-à-caution", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147065", "@fin": "2025-07-01", "#text": "Chapitre V : Dispositions communes à l'ensemble des contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305154", "@fin": "2000-03-31", "@num": "619", "@etat": "ABROGE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les certificats de décharge, signés par un ou plusieurs agents, sont enregistrés au lieu de destination. Duplicata doit en être délivré à toute réquisition.
\n
" } }, "LEGIARTI000006305155": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "622", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305155", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305155.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0622AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179716", "@fin": "2000-03-31", "#text": "IV : Prescriptions.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162627", "@fin": "2000-03-31", "#text": "Section II : Acquits-à-caution", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147065", "@fin": "2025-07-01", "#text": "Chapitre V : Dispositions communes à l'ensemble des contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305155", "@fin": "2000-03-31", "@num": "622", "@etat": "ABROGE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Si les soumissionnaires rapportent, dans le terme de six mois après l'expiration des délais fixés par la soumission, le certificat de décharge en bonne forme, délivré en temps utile, les sommes qu'ils ont payées leur sont remboursées.
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Après le délai de six mois, aucune réclamation n'est admise et les droits sont acquis au Trésor, comme perception ordinaire, jusqu'à concurrence du montant de l'impôt intérieur, et le surplus à titre d'amende.
" } }, "LEGIARTI000006305156": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "623", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305156", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305156.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0623AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179716", "@fin": "2000-03-31", "#text": "IV : Prescriptions.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162627", "@fin": "2000-03-31", "#text": "Section II : Acquits-à-caution", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147065", "@fin": "2025-07-01", "#text": "Chapitre V : Dispositions communes à l'ensemble des contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305156", "@fin": "2000-03-31", "@num": "623", "@etat": "ABROGE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque les certificats de décharge sont reconnus faux, les soumissionnaires et leurs cautions ne sont tenus que des condamnations purement civiles conformément à leur soumission, sans préjudice des poursuites à exercer contre qui de droit, comme en matière de falsification ou altération d'écritures. L'administration a quatre mois pour s'assurer de la validité des certificats de décharge et intenter l'action; après ce délai, elle n'est plus recevable à former aucune demande.
\n
" } }, "LEGIARTI000006305158": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "624", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305158", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305158.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0624AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179716", "@fin": "2000-03-31", "#text": "IV : Prescriptions.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162627", "@fin": "2000-03-31", "#text": "Section II : Acquits-à-caution", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147065", "@fin": "2025-07-01", "#text": "Chapitre V : Dispositions communes à l'ensemble des contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2026-09-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" }, { "@id": "LEGISCTA000053187720", "@fin": "2999-01-01", "#text": "Titre III : Taxes sur les alcools et tabacs autres que l'accise", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305158", "@fin": "2000-03-31", "@num": "624", "@etat": "ABROGE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La prescription de quatre mois édictée ci-dessus ne s'applique pas à l'action correctionnelle résultant de contraventions aux lois et règlements en matière de contributions indirectes. Cette action est exercée dans les délais et formes ordinaires.
\n
" } }, "LEGIARTI000006305168": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "638", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305168", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305168.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0638AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000041555527", "@num": "10", "#text": "Décret n°2020-106 du 10 février 2020 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000041553904", "@nortexte": "JUSC1925760D", "@numtexte": "2020-106", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-10" }, { "@id": "LEGIARTI000031010576", "@num": "L141-13", "#text": "Code de commerce - art. L141-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242937", "@num": "L911-6", "#text": "Code de commerce - art. L911-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006243189", "@num": "L921-6", "#text": "Code de commerce - art. L921-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041563828", "@num": "R141-1", "#text": "Code de commerce - art. R141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466161", "@num": "662", "#text": "Code général des impôts, CGI. - art. 662 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037094672", "@num": "91 quater K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199078", "@fin": "2999-01-01", "#text": "b : Mutations et autres opérations résultant de conventions verbales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197301", "@fin": "2999-01-01", "#text": "1 : Actes et mutations soumis à la formalité de l'enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191728", "@fin": "2999-01-01", "#text": "A : Champ d'application respectif de la formalité de l'enregistrement et de la formalité fusionnée - Délais", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179717", "@fin": "2999-01-01", "#text": "I : Des formalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162630", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000048392751", "@fin": "1979-07-01", "@num": "638", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006305168", "@fin": "2999-01-01", "@num": "638", "@etat": "VIGUEUR", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A défaut d'actes, les mutations de propriété ou d'usufruit de biens immeubles, de fonds de commerce, de clientèles ou d'offices et les cessions de droit à un bail ou du bénéfice d'une promesse de bail portant sur tout ou partie d'un immeuble font l'objet, dans le mois de l'entrée en possession, de déclarations détaillées et estimatives sur des formules spéciales délivrées par l'administration.
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" } }, "LEGIARTI000006305181": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "646", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305181", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305181.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0646AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "JORFTEXT000000740653", "#text": "Décret 98-400 1998-05-22", "@sens": "source", "@cidtexte": "JORFTEXT000000740653", "@nortexte": "ECOF9800021D", "@numtexte": "98-400", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-22" }, { "@id": "LEGIARTI000006330817", "@num": "1", "#text": "Décret n°98-400 du 22 mai 1998 - art. 1 () JORF 24 mai 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000740653", "@nortexte": "ECOF9800021D", "@numtexte": "98-400", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-22" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199079", "@fin": "2999-01-01", "#text": "c : Mutations par décès", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197301", "@fin": "2999-01-01", "#text": "1 : Actes et mutations soumis à la formalité de l'enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191728", "@fin": "2999-01-01", "#text": "A : Champ d'application respectif de la formalité de l'enregistrement et de la formalité fusionnée - Délais", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179717", "@fin": "2999-01-01", "#text": "I : Des formalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162630", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000048408600", "@fin": "1955-05-08", "@num": "646", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049692601", "@fin": "1979-07-01", "@num": "646", "@etat": "MODIFIE", "@debut": "1955-05-08", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006305181", "@fin": "1998-04-22", "@num": "646", "@etat": "PERIME", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les biens visés à l'article 765 sont portés pour mémoire dans la déclaration prévue à l'article 641 sous réserve de l'application des dispositions de l'article 11 du décret n° 52-972 du 30 juillet 1952 (1) qui fixe le délai dans lequel doit être souscrite la déclaration complémentaire de ces biens, comportant leur évaluation, établie, s'il y a lieu, d'après le mode déterminé par ce décret.
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(1) Annexe III, art. 268 à 279.
\n
" } }, "LEGIARTI000006305895": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1112 ter", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305895", "URL": "article/LEGI/ARTI/00/00/06/30/58/LEGIARTI000006305895.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1112ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1109 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "JORFTEXT000000240757", "#text": "Loi 2004-1485 2004-12-30 art. 95 I D, IV Finances rectificative pour 2004 JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179786", "@fin": "2999-01-01", "#text": "6° : Successions vacantes ou en déshérence", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162656", "@fin": "2999-01-01", "#text": "Section VII : Juridictions. Procédures diverses", "@debut": "1972-01-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147070", "@fin": "2999-01-01", "#text": "Chapitre IV : Régimes spéciaux et exonérations de portée générale", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006305895", "@fin": "2999-01-01", "@num": "1112 ter", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A défaut de ressources disponibles, sont liquidés en débet les droits d'enregistrement exigibles sur les actes et procédures nécessaires à l'obtention de la décision déclarant la vacance ainsi qu'à la gestion des successions mentionnées au chapitre V du titre Ier du livre III du code civil.
\n
" } }, "LEGIARTI000006306172": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1466", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-30", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306172", "URL": "article/LEGI/ARTI/00/00/06/30/61/LEGIARTI000006306172.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1466AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000027517645", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028429140", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000028448415", "@num": "32", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000030998265", "@num": "59", "#text": "LOI n° 2015-991 du 7 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000030985460", "@nortexte": "RDFX1412429L", "@numtexte": "2015-991", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000049738128", "@fin": "1979-07-01", "@num": "1466", "@etat": "MODIFIE", "@debut": "1956-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306172", "@fin": "1990-12-30", "@num": "1466", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306173", "@fin": "2010-01-01", "@num": "1466", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641432", "@fin": "2010-12-18", "@num": "1466", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023260080", "@fin": "2014-01-01", "@num": "1466", "@etat": "MODIFIE", "@debut": "2010-12-18", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000028448441", "@fin": "2017-01-01", "@num": "1466", "@etat": "ABROGE", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le droit proportionnel est payé dans toutes les communes où sont situés les magasins, boutiques, usines, ateliers, hangars, remises, chantiers et autres locaux servant à l’exercice des professions imposables.

" } }, "LEGIARTI000006306311": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1560 bis", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006306311", "URL": "article/LEGI/ARTI/00/00/06/30/63/LEGIARTI000006306311.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1560ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1564 bis", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000191068", "#text": "Loi 95-1346 1995-12-30 art. 85-I JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319925", "@num": "27", "#text": "Loi - art. 27 (V) JORF 31 décembre 1997, en vigueur le 1er janvier 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "TRANSFERT", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191813", "@fin": "1998-04-22", "#text": "3° : Appareils automatiques - Obligations", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179821", "@fin": "2015-01-01", "#text": "II : Impôt sur les spectacles, jeux et divertissements", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000030104499", "@fin": "2019-01-01", "#text": "II : Impôt sur les cercles et maisons de jeux", "@debut": "2015-01-01" }, { "@id": "LEGISCTA000036364706", "@fin": "2025-01-01", "#text": "II : Impôt sur les maisons de jeux", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162665", "@fin": "2999-01-01", "#text": "Section I : Taxes obligatoires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147072", "@fin": "2026-09-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000053188754", "@fin": "2999-01-01", "#text": "Chapitre II : Taxes sur les boissons", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306310", "@fin": "1996-05-12", "@num": "1560 bis", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006306311", "@fin": "1998-04-22", "@num": "1560 bis", "@etat": "TRANSFERE", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les appareils automatiques neufs ((mentionnés aux I et III de l'article 1560)) (M) doivent être munis à partir du 1er juillet 1987 d'un compteur de recettes dont les caractéristiques et les modalités de fonctionnement sont fixées par arrêté.
\n
\n
(M) Modification de la Loi 95-1346.
\n
" } }, "LEGIARTI000006306681": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 septdecies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006306681", "URL": "article/LEGI/ARTI/00/00/06/30/66/LEGIARTI000006306681.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1609BHXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1614", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 278 à 281 nonies, 297", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006319075", "@num": "33", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 33 () JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006321767", "@num": "42", "#text": "Loi - art. 42 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179941", "@fin": "2003-12-31", "#text": "I : Cotisation incluse dans la taxe sur la valeur ajoutée.", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162716", "@fin": "2005-01-01", "#text": "Section III : Prélèvements et perceptions destinés au budget annexe des prestations sociales agricoles", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147084", "@fin": "2026-09-01", "#text": "Chapitre I bis : Taxes sur le chiffre d'affaires et taxes diverses assimilées", "@debut": "1993-08-18" }, { "@id": "LEGISCTA000053188812", "@fin": "2999-01-01", "#text": "Chapitre I bis : Taxes sur les biens et services", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306680", "@fin": "1995-10-27", "@num": "1609 septdecies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306681", "@fin": "2003-12-31", "@num": "1609 septdecies", "@etat": "ABROGE", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est perçu au profit du budget annexe des prestations sociales agricoles une cotisation de 0,70 p. 100 incluse dans les taux de la taxe sur la valeur ajoutée fixés aux articles 278 à 281 nonies et 297.
\n
" } }, "LEGIARTI000006308259": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "181 B", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308259", "URL": "article/LEGI/ARTI/00/00/06/30/82/LEGIARTI000006308259.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0181ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 288 (application en matière de taxes sur le chiffre d'affaires : TVA ...)", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000006272083", "@num": "2", "#text": "Décret n° 81-859 du 15 septembre 1981 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "TRANSFERT", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162783", "@fin": "1982-01-01", "#text": "IMPOSITIONS D'OFFICE.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147114", "@fin": "1990-06-15", "#text": "IMPOT SUR LE REVENU", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006308259", "@fin": "1982-01-01", "@num": "181 B", "@etat": "TRANSFERE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contribuables peuvent obtenir par la voie contentieuse la décharge ou la réduction de l'imposition d'office mise à leur charge en démontrant son caractère exagéré.
\n
" } }, "LEGIARTI000006308653": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "217 bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-30", "DATE_DEBUT": "2003-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308653", "URL": "article/LEGI/ARTI/00/00/06/30/86/LEGIARTI000006308653.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0217ABXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000006658911", "@num": "34", "#text": "Loi n°2003-660 du 21 juillet 2003 - art. 34 () JORF 22 juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000605656", "@nortexte": "DOMX0200191L", "@numtexte": "2003-660", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-21" }, { "@id": "LEGIARTI000025048620", "@num": "10", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000020034310", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035902467", "@num": "L3324-1", "#text": "Code du travail - art. L3324-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025073753", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061899", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025073668", "@num": "223 D", "#text": "Code général des impôts, CGI. - art. 223 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025073631", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025073877", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 août 2003", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006308647", "@fin": "1982-12-31", "@num": "217 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308648", "@fin": "1987-01-01", "@num": "217 bis", "@etat": "MODIFIE", "@debut": "1982-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308649", "@fin": "1993-01-05", "@num": "217 bis", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308650", "@fin": "1997-04-11", "@num": "217 bis", "@etat": "MODIFIE", "@debut": "1993-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308651", "@fin": "2001-12-29", "@num": "217 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308652", "@fin": "2003-07-22", "@num": "217 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006308653", "@fin": "2011-12-30", "@num": "217 bis", "@etat": "ABROGE", "@debut": "2003-08-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les résultats provenant d'exploitations situées dans les départements d'outre-mer et appartenant aux secteurs éligibles mentionnés au I de l'article 199 undecies B ne sont retenus pour l'assiette de l'impôt sur les sociétés que pour les deux tiers de leur montant.
\n
Les dispositions du présent article s'appliquent aux résultats des exercices clos jusqu'au 31 décembre 2017.
" } }, "LEGIARTI000006309785": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "346", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1986-01-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006309785", "URL": "article/LEGI/ARTI/00/00/06/30/97/LEGIARTI000006309785.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0346AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006274480", "@num": "64", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 64 (V) JORF 30 décembre 1985, en vigueur le 1er janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162832", "@fin": "1988-12-30", "#text": "ALCOOLS.", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147133", "@fin": "1988-12-30", "#text": "BOISSONS", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006309785", "@fin": "1986-01-01", "@num": "346", "@etat": "ABROGE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est interdit aux liquoristes, marchands en gros, de placer dans les ateliers de leurs fabriques des vins, cidres ou poirés et de s'y livrer à la fabrication d'eaux-de-vie ; ils peuvent seulement rectifier les eaux-de-vie prises en charge à leur compte. Les vins, cidres ou poirés en leur possession doivent être logés dans des magasins n'ayant avec les ateliers de fabrication et les habitations voisines aucune autre communication que par la voie publique.

" } }, "LEGIARTI000006309810": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "380", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1985-09-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006309810", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309810.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0380AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006274626", "@num": "19", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 19 () JORF 12 juillet 1985 en vigueur le 1er septembre 1985 : articles devenus sans objet", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162832", "@fin": "1988-12-30", "#text": "ALCOOLS.", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147133", "@fin": "1988-12-30", "#text": "BOISSONS", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006309810", "@fin": "1985-09-01", "@num": "380", "@etat": "PERIME", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les alcools destinés à être dénaturés par le procédé général, en vue de la vente pour les usages domestiques, sont livrés dans la limite des contingents que le service des alcools détermine pour chaque dénaturateur.
\n
" } }, "LEGIARTI000006309818": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "390", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1985-09-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006309818", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309818.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0390AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006274626", "@num": "19", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 19 () JORF 12 juillet 1985 en vigueur le 1er septembre 1985 : articles devenus sans objet", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162832", "@fin": "1988-12-30", "#text": "ALCOOLS.", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147133", "@fin": "1988-12-30", "#text": "BOISSONS", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006309818", "@fin": "1985-09-01", "@num": "390", "@etat": "PERIME", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les vinaigres importés de l'étranger acquittent une surtaxe égale à la différence entre le prix d'achat des alcools de mélasses hors contingent et le prix de cession par l'Etat des alcools livrés aux fabricants de vinaigres établis en France. Cette surtaxe est perçue au profit du service des alcools.
\n
" } }, "LEGIARTI000006309829": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "396", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1985-09-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006309829", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309829.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0396AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006274626", "@num": "19", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 19 () JORF 12 juillet 1985 en vigueur le 1er septembre 1985 : articles devenus sans objet", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162832", "@fin": "1988-12-30", "#text": "ALCOOLS.", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147133", "@fin": "1988-12-30", "#text": "BOISSONS", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006309829", "@fin": "1985-09-01", "@num": "396", "@etat": "PERIME", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sur le marché à terme de la Bourse de commerce de Paris, les affaires sont officiellement suspendues depuis le 31 juillet 1935.
\n
" } }, "LEGIARTI000006309918": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "452", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006309918", "URL": "article/LEGI/ARTI/00/00/06/30/99/LEGIARTI000006309918.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0452AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "JORFARTI000001496489", "@num": "2", "#text": "Décret n° 81-859 du 15 septembre 1981 - art. 2, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "TRANSFERT", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Livre des procédures fiscales L24 (1er al. du CGI 452)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L25 (2è al. du CGI 452)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162835", "@fin": "1986-07-31", "#text": "CIRCULATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147133", "@fin": "1988-12-30", "#text": "BOISSONS", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006309918", "@fin": "1982-01-01", "@num": "452", "@etat": "TRANSFERE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les transporteurs et conducteurs de boissons sont tenus d'exhiber à toute réquisition des personnes habilitées à verbaliser, à l'instant même de la réquisition, les congés, passavants, acquits-à-caution ou laissez-passer dont ils doivent être porteurs.
\n
Faute de représentation de ces pièces ou en cas de fraude ou de contravention, les agents saisissent le chargement. En cas d'expédition inapplicable et si l'identité du chargement n'est pas contestée la saisie est limitée aux récipients sur lesquels les différences sont constatées.
\n
A défaut de caution solvable et pour garantie de l'amende, sont également saisis les véhicules, chevaux et autres objets servant au transport.
\n
Les marchandises faisant partie des chargements et qui ne sont pas en fraude sont rendues au propriétaire.
" } }, "LEGIARTI000006309935": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "488", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1979-03-11", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006309935", "URL": "article/LEGI/ARTI/00/00/06/30/99/LEGIARTI000006309935.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0488AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162836", "@fin": "1986-01-01", "#text": "COMMERCE.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147133", "@fin": "1988-12-30", "#text": "BOISSONS", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309935", "@fin": "1979-03-11", "@num": "488", "@etat": "MODIFIE_MORT_NE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006309936", "@fin": "2001-03-31", "@num": "488", "@etat": "ABROGE", "@debut": "1979-03-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Chez les marchands en gros de spiritueux, les produits en bouteilles doivent être rangés distinctement par degré de richesse alcoolique et le degré doit être indiqué d'une manière apparente par des étiquettes.
\n
" } }, "LEGIARTI000006309938": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "491", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1979-03-11", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006309938", "URL": "article/LEGI/ARTI/00/00/06/30/99/LEGIARTI000006309938.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0491AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162836", "@fin": "1986-01-01", "#text": "COMMERCE.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147133", "@fin": "1988-12-30", "#text": "BOISSONS", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309938", "@fin": "1979-03-11", "@num": "491", "@etat": "MODIFIE_MORT_NE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006309939", "@fin": "2001-03-31", "@num": "491", "@etat": "ABROGE", "@debut": "1979-03-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les eaux-de-vie et alcools naturels bénéficiant de titres de mouvement blancs ou jaune d'or un compte spécial est suivi, et les spiritueux qui y sont pris en charge ne peuvent être l'objet d'aucun coupage avec d'autres spiritueux provenant du compte général, ni d'aucune addition de substances propres à en modifier la composition ou le goût. Si un mouillage est nécessaire pour les ramener au degré de consommation, l'opération doit faire l'objet d'une déclaration préalable indiquant la quantité d'eau qui doit être ajoutée et l'augmentation de volume escomptée.
\n
" } }, "LEGIARTI000006309940": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "492", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006309940", "URL": "article/LEGI/ARTI/00/00/06/30/99/LEGIARTI000006309940.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0492AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "JORFARTI000001496489", "@num": "2", "#text": "Décret n° 81-859 du 15 septembre 1981 - art. 2, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "TRANSFERT", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Livre des procédures fiscales - art. L34", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162836", "@fin": "1986-01-01", "#text": "COMMERCE.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147133", "@fin": "1988-12-30", "#text": "BOISSONS", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006309940", "@fin": "1982-01-01", "@num": "492", "@etat": "TRANSFERE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les agents peuvent faire les vérifications nécessaires pour constater les quantités de boissons restant en magasin ou s'assurer de la régularité des opérations. Ces vérifications n'ont lieu que dans les magasins, caves et celliers et seulement depuis le lever jusqu'au coucher du soleil ; elles ne peuvent être empêchées par aucun obstacle du fait des marchands en gros ; ceux-ci doivent toujours être en mesure soit par eux-mêmes, soit par leurs préposés s'ils sont absents, de déférer immédiatement aux réquisitions des agents auxquels doivent être déclarées les espèces et quantités de boissons existant dans les fûts, vaisseaux, foudres et autres récipients, ainsi que le degré des alcools.

Ces déclarations doivent, le cas échéant, énoncer s'il s'agit d'alcools libres, d'alcools de rétrocession ou de produits à base d'alcools de rétrocession, ainsi que l'appellation d'origine attribuée aux vins, vins de liqueur et eaux-de-vie.

" } }, "LEGIARTI000006309941": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "494", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006309941", "URL": "article/LEGI/ARTI/00/00/06/30/99/LEGIARTI000006309941.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0494AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162836", "@fin": "1986-01-01", "#text": "COMMERCE.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147133", "@fin": "1988-12-30", "#text": "BOISSONS", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006309941", "@fin": "1982-01-01", "@num": "494", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309942", "@fin": "2000-03-31", "@num": "494", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309943", "@fin": "2004-03-27", "@num": "494", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006309944", "@fin": "2222-02-22", "@num": "494", "@etat": "ABROGE_DIFF", "@debut": "2004-03-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est accordé aux marchands en gros une tolérance de 5 p. 100 sur les déclarations qu'ils ont à faire en vertu de l'article 492. Les quantités reconnues en plus dans les limites de cette tolérance sont simplement ajoutées et les quantités en moins retranchées, mais tout excédent constaté à la balance finale du compte donne lieu à procès-verbal.

" } }, "LEGIARTI000006309981": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "521", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-07-02", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006309981", "URL": "article/LEGI/ARTI/00/00/06/30/99/LEGIARTI000006309981.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0521AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000042623606", "@num": "1794", "#text": "Code général des impôts, CGI. - art. 1794 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978371", "@num": "553 bis", "#text": "Code général des impôts, CGI. - art. 553 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162839", "@fin": "1983-07-02", "#text": "TITRE DES OUVRAGES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147134", "@fin": "1986-07-12", "#text": "GARANTIE DES MATIERES D'OR, D'ARGENT ET DE PLATINE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006309981", "@fin": "1983-07-02", "@num": "521", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309982", "@fin": "1994-09-02", "@num": "521", "@etat": "MODIFIE", "@debut": "1983-07-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309983", "@fin": "2004-07-01", "@num": "521", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309984", "@fin": "2004-12-31", "@num": "521", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006309985", "@fin": "2025-07-01", "@num": "521", "@etat": "ABROGE", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les ouvrages d'or, d'argent et de platine, fabriqués en France, doivent être conformes aux titres prescrits par la loi.
\n
Ces titres, ou la quantité de fin contenue dans chaque pièce, s'expriment en millièmes.
" } }, "LEGIARTI000006310000": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "532", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-07-02", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006310000", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310000.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0532AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162843", "@fin": "1983-07-02", "#text": "EXEMPTIONS DU DROIT DE GARANTIE.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147134", "@fin": "1986-07-12", "#text": "GARANTIE DES MATIERES D'OR, D'ARGENT ET DE PLATINE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006310000", "@fin": "1983-07-02", "@num": "532", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310001", "@fin": "1994-09-02", "@num": "532", "@etat": "ABROGE", "@debut": "1983-07-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont dispensés du droit de garantie les ouvrages de joaillerie, dont la monture est très légère et contient des pierres ou perles fines ou fausses, des cristaux, ou dont la surface est entièrement émaillée, ou enfin qui ne peuvent supporter l'empreinte des poinçons sans détérioration.

" } }, "LEGIARTI000006310006": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "537", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-07-12", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006310006", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310006.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0537AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000006332695", "@num": "1", "#text": "Arrêté du 5 juillet 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000735803", "@nortexte": "ECOD9570011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-05" }, { "@id": "LEGIARTI000006332700", "@num": "5", "#text": "Arrêté du 5 juillet 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000735803", "@nortexte": "ECOD9570011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-05" }, { "@id": "LEGIARTI000006304542", "@num": "298 sexdecies E", "#text": "Code général des impôts, CGI. - art. 298 sexdecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021668177", "@num": "56 J octodecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 J octodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027435850", "@num": "56 J quaterdecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 J quaterdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427171", "@num": "L561-14-2", "#text": "Code monétaire et financier - art. L561-14-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860475", "@num": "L711-18", "#text": "Code monétaire et financier - art. L711-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614497", "@num": "L725-3", "#text": "Code monétaire et financier - art. L725-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476045", "@num": "L745-13", "#text": "Code monétaire et financier - art. L745-13 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000023372480", "@num": "L96 H", "#text": "Livre des procédures fiscales - art. L96 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162844", "@fin": "1986-07-12", "#text": "OBLIGATIONS DES REDEVABLES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147134", "@fin": "1986-07-12", "#text": "GARANTIE DES MATIERES D'OR, D'ARGENT ET DE PLATINE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006310006", "@fin": "1986-07-12", "@num": "537", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310007", "@fin": "1994-09-02", "@num": "537", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310008", "@fin": "2000-03-31", "@num": "537", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310009", "@fin": "2009-01-01", "@num": "537", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020058583", "@fin": "2025-07-01", "@num": "537", "@etat": "ABROGE", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les fabricants et les marchands d'or, d'argent et de platine ouvrés ou non ouvrés doivent tenir un registre, coté et paraphé par l'administration municipale, sur lequel ils inscrivent la nature, le nombre, le poids et le titre des matières des ouvrages d'or, d'argent ou de platine qu'ils achètent ou vendent, avec les noms et demeures de ceux à qui ils les ont achetés.
\n
Ces dispositions sont applicables :
\n
1° Aux commissaires-priseurs, officiers ministériels ou organismes quelconques (monts-de-piété, salles de ventes, établissements de crédit municipal, etc.), effectuant, même occasionnellement, des ventes ou adjudications de matières d'or, d'argent ou de platine, ouvrées ou non ouvrées;
\n
2° Aux intermédiaires, ouvriers en chambre, sertisseurs, polisseurs, etc., et, d'une manière générale, à toutes les personnes qui détiennent des matières de l'espèce pour l'exercice de leur profession.
\n
Les personnes ou organismes visés au présent article doivent inscrire sur leur registre, qui doit être présenté à l'autorité publique à toute réquisition, toutes leurs réceptions ou livraisons de matières d'or, d'argent ou de platine, ouvrées ou non ouvrées, même si elles ne sont pas consécutives à des achats ou à des ventes.
" } }, "LEGIARTI000006310010": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "542", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-07-02", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006310010", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310010.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0542AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000006324452", "@num": "2", "#text": "Décret n°84-624 du 16 juillet 1984 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000701775", "@numtexte": "84-624", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-16" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162845", "@fin": "1983-07-02", "#text": "EXPORTATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147134", "@fin": "1986-07-12", "#text": "GARANTIE DES MATIERES D'OR, D'ARGENT ET DE PLATINE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006310010", "@fin": "1983-07-02", "@num": "542", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310011", "@fin": "1993-01-01", "@num": "542", "@etat": "MODIFIE", "@debut": "1983-07-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310012", "@fin": "1994-09-02", "@num": "542", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310013", "@fin": "2004-07-01", "@num": "542", "@etat": "ABROGE", "@debut": "1994-09-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque les ouvrages d'or, d'argent ou de platine de fabrication française, revêtus de l'empreinte des poinçons réglementaires, sont exportés pour être vendus à l'étranger, le droit de garantie est remboursé à l'exportateur.
\n
Les fabricants ou marchands qui demandent le remboursement des droits doivent présenter les objets à l'un des bureaux de garantie spécialement désignés à cet effet. Les poinçons sont oblitérés.
\n
La restitution est subordonnée à la présentation, dans le délai de trois mois, d'un certificat de l'administration des douanes ou de celle des postes constatant la sortie de France des ouvrages exportés. En cas de sortie par avion, ce certificat est établi par la douane de destination.
" } }, "LEGIARTI000006310020": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "545", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-07-02", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006310020", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310020.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0545AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000006293626", "@num": "213", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 213 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293365", "@num": "215", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 215 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042623606", "@num": "1794", "#text": "Code général des impôts, CGI. - art. 1794 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304886", "@num": "530", "#text": "Code général des impôts, CGI. - art. 530 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298971", "@num": "211 AC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 211 AC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162845", "@fin": "1983-07-02", "#text": "EXPORTATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147134", "@fin": "1986-07-12", "#text": "GARANTIE DES MATIERES D'OR, D'ARGENT ET DE PLATINE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006310020", "@fin": "1983-07-02", "@num": "545", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310021", "@fin": "1993-01-01", "@num": "545", "@etat": "MODIFIE", "@debut": "1983-07-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310022", "@fin": "1994-09-02", "@num": "545", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310023", "@fin": "1995-10-27", "@num": "545", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310024", "@fin": "2004-07-01", "@num": "545", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310025", "@fin": "2004-12-31", "@num": "545", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310026", "@fin": "2025-07-01", "@num": "545", "@etat": "ABROGE", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les fabricants d'orfèvrerie, joaillerie, bijouterie, sont seuls autorisés à fabriquer à tous autres titres des objets d'or, de platine et d'argent exclusivement destinés à l'exportation.
\n
Les objets ainsi fabriqués ne peuvent, en aucun cas, sous peine de saisie, être livrés à la consommation intérieure et ils ne sont jamais revêtus des poinçons de l'Etat. Ils doivent être marqués, aussitôt après l'achèvement, avec un poinçon de maître.
" } }, "LEGIARTI000006310033": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "551", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-07-02", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006310033", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310033.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0551AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000020963153", "@num": "3", "#text": "Décret n°84-624 du 16 juillet 1984 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000701775", "@numtexte": "84-624", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-16" }, { "@id": "LEGIARTI000006298972", "@num": "212 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 212 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162846", "@fin": "1983-07-02", "#text": "FABRICATION DU PLAQUE ET DU DOUBLE D'OR, D'ARGENT ET DE PLATINE SUR TOUS METAUX.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147134", "@fin": "1986-07-12", "#text": "GARANTIE DES MATIERES D'OR, D'ARGENT ET DE PLATINE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006310033", "@fin": "1983-07-02", "@num": "551", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310034", "@fin": "1994-09-02", "@num": "551", "@etat": "MODIFIE", "@debut": "1983-07-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310035", "@fin": "2006-01-01", "@num": "551", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310036", "@fin": "2025-07-01", "@num": "551", "@etat": "ABROGE", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les fabricants de plaqué ou de doublé peuvent employer l'or, l'argent et le platine dans telles proportions qu'ils jugent convenables, et ils ne doivent acheter des matières d'or, d'argent et de platine que de personnes connues d'eux.

Ils sont tenus :

1° De mettre sur chacun de leurs ouvrages leur poinçon particulier;

2° D'inscrire, jour par jour, leurs ventes, sur un registre coté et paraphé par l'administration municipale.

" } }, "LEGIARTI000006310138": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "630", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006310138", "URL": "article/LEGI/ARTI/00/00/06/31/01/LEGIARTI000006310138.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0630AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "JORFARTI000001496489", "@num": "2", "#text": "Décret n° 81-859 du 15 septembre 1981 - art. 2, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "TRANSFERT", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Livre des procédures fiscales - art. L27", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133870", "@fin": "1986-01-01", "#text": "DISPOSITIONS COMMUNES A L'ENSEMBLE DES CONTRIBUTIONS INDIRECTES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006310138", "@fin": "1982-01-01", "@num": "630", "@etat": "TRANSFERE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions spécialement prévues, les visites et exercices que les agents sont autorisés à faire ne peuvent avoir lieu que pendant le jour.
\n
Les visites et vérifications que les agents sont autorisés à faire pendant le jour seulement ne peuvent avoir lieu que dans les intervalles de temps ci-après :
\n
Pendant les mois de janvier, février, novembre et décembre, depuis 7 heures du matin jusqu'à 6 heures du soir;
\n
Pendant les mois de mars, avril, septembre et octobre depuis 6 heures du matin jusqu'à 7 heures du soir;
\n
Pendant les mois de mai, juin, juillet et août, depuis 5 heures du matin jusqu'à 8 heures du soir.
" } }, "LEGIARTI000006313386": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1954", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006313386", "URL": "article/LEGI/ARTI/00/00/06/31/33/LEGIARTI000006313386.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1954AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "JORFARTI000001496489", "@num": "2", "#text": "Décret n° 81-859 du 15 septembre 1981 - art. 2, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "TRANSFERT", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Livre des procédures fiscales - Art. L280", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133922", "@fin": "1984-07-20", "#text": "JURIDICTION CONTENTIEUSE.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114513", "@fin": "1986-12-31", "#text": "DEGREVEMENTS ET RESTITUTIONS D'IMPOTS", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@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": "LEGIARTI000006313386", "@fin": "1982-01-01", "@num": "1954", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000049265782", "@fin": "2999-01-01", "@num": "1954", "@etat": "TRANSFERE", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En matière d’expropriation pour cause d’utilité pubiiuue, les droits perçus sur les acquisitions amiables faites antérieurement aux arrêtés de cessibilité sont restitués lorsque dans les délais fixés par l’article 1984 ci-après, il est justifié que les immeubles acquis sont compris dans ces arrêtés. La restitution des droits ne peut s’appliquer qu’à la portion des immeubles qui a été reconnue nécessaire à l’exécution des travaux.

" } }, "LEGIARTI000006313585": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1682", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006313585", "URL": "article/LEGI/ARTI/00/00/06/31/35/LEGIARTI000006313585.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1682AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000024679204", "@num": "R*256-2", "#text": "Livre des procédures fiscales - art. R*256-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147234", "@fin": "2999-01-01", "#text": "IV : Obligations des tiers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133930", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313585", "@fin": "2999-01-01", "@num": "1682", "@etat": "VIGUEUR", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le rôle, régulièrement mis en recouvrement, est exécutoire non seulement contre le contribuable qui y est inscrit, mais contre ses représentants ou ayants cause.

" } }, "LEGIARTI000006313652": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1709", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-08-22", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006313652", "URL": "article/LEGI/ARTI/00/00/06/31/36/LEGIARTI000006313652.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1709AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000006313654", "@num": "1710", "#text": "Code général des impôts, CGI. - art. 1710 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147245", "@fin": "2999-01-01", "#text": "III : Obligation au paiement", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133934", "@fin": "2018-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt de solidarité sur la fortune, timbre", "@debut": "1972-08-30" }, { "@id": "LEGISCTA000036636765", "@fin": "2999-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt sur la fortune immobilière, timbre", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000006313652", "@fin": "2007-08-22", "@num": "1709", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313653", "@fin": "2008-12-29", "@num": "1709", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020034005", "@fin": "2999-01-01", "@num": "1709", "@etat": "VIGUEUR", "@debut": "2008-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les droits des déclarations des mutations par décès sont payés par les héritiers, donataires ou légataires.
\n
Les cohéritiers sont solidaires.
" } }, "LEGIARTI000006313656": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1712", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006313656", "URL": "article/LEGI/ARTI/00/00/06/31/36/LEGIARTI000006313656.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1712AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "Jurisprudence 1997-12-04 7G-6-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147246", "@fin": "2999-01-01", "#text": "IV : Contribution au paiement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133934", "@fin": "2018-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt de solidarité sur la fortune, timbre", "@debut": "1972-08-30" }, { "@id": "LEGISCTA000036636765", "@fin": "2999-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt sur la fortune immobilière, timbre", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313656", "@fin": "2999-01-01", "@num": "1712", "@etat": "VIGUEUR", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les droits des actes civils et judiciaires emportant translation de propriété ou d'usufruit de meubles ou immeubles, sont supportés par les nouveaux possesseurs, et ceux de tous les autres actes le sont par les parties auxquelles les actes profitent, lorsque, dans ces divers cas, il n'a pas été stipulé de dispositions contraires dans les actes.
\n
" } }, "LEGIARTI000006313660": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1717", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1959-11-17", "DATE_DEBUT": "1954-08-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006313660", "URL": "article/LEGI/ARTI/00/00/06/31/36/LEGIARTI000006313660.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1717AAXXXXXAA" } }, "NOTA": { "CONTENU": "

Créé par l'article 1er du décret n° 54-1028 du 12 octobre 1954 portant incorporation dans le code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code, JORF du 19 octobre 1954, p. 9775.

Peut être fractionné, dans les conditions fixées par décret :

A. — Le payement des droits exigibles :

1° Sur les actes portant mutation de jouissance de biens meubles ou immeubles ;

2° Sur les actes constatant les marchés ;

3° Sur les actes constatant la vente de maisons individuelles à bon marché construites par les bureaux de bienfaisance et d’assistance, hospices ou hôpitaux, les caisses d’épargne, les sociétés de construction ou par des particuliers ;

4° Sur les actes constatant l’acquisition à titre d’habitation pricipale, soit d’un appartement par l’occupant de bonne foi, soit d’un appartement libre de location à la date du transfert de propriété.

B. — Le payement du droit d'apport en société visé au paragraphe 3 de l’article 719 et au paragraphe 2 de l’article 720 du présent code.

" } }, "LEGIARTI000006314084": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1965 L", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006314084", "URL": "article/LEGI/ARTI/00/00/06/31/40/LEGIARTI000006314084.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1965ANXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716530", "@num": "7", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 7 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133946", "@fin": "2999-01-01", "#text": "Section IV : Dispositions communes", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114521", "@fin": "2999-01-01", "#text": "Chapitre V : Dégrèvements et restitutions d'impôts", "@debut": "1972-12-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000006314083", "@fin": "2002-01-01", "@num": "1965 L", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006314084", "@fin": "2999-01-01", "@num": "1965 L", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dégrèvements ou restitutions de toutes impositions ou créances fiscales d'un montant inférieur à 8 € ne sont pas effectués.

\n
\n

Ce montant s'apprécie par cote, exercice ou affaire.

\n
" } }, "LEGIARTI000019291811": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "639", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000019291811", "URL": "article/LEGI/ARTI/00/00/19/29/18/LEGIARTI000019291811.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000019285071", "@num": "64", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 64", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000042036055", "@num": "1", "#text": "Décret n°2020-772 du 24 juin 2020 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042032643", "@nortexte": "CPAE2014413D", "@numtexte": "2020-772", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-24" }, { "@id": "LEGIARTI000042036057", "@num": "2", "#text": "Décret n°2020-772 du 24 juin 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042032643", "@nortexte": "CPAE2014413D", "@numtexte": "2020-772", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-24" }, { "@id": "LEGIARTI000048806726", "@num": "3", "#text": "Décret n°2023-1325 du 29 décembre 2023 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000048727818", "@nortexte": "ECOE2327247D", "@numtexte": "2023-1325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-29" }, { "@id": "LEGITEXT000051774689", "#text": "Décret n°2025-561 du 30 mai 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051773483", "@nortexte": "ECOE2510352D", "@numtexte": "2025-561", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-05-30" }, { "@id": "LEGIARTI000048806797", "@num": "281 P", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 281 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199078", "@fin": "2999-01-01", "#text": "b : Mutations et autres opérations résultant de conventions verbales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197301", "@fin": "2999-01-01", "#text": "1 : Actes et mutations soumis à la formalité de l'enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191728", "@fin": "2999-01-01", "#text": "A : Champ d'application respectif de la formalité de l'enregistrement et de la formalité fusionnée - Délais", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179717", "@fin": "2999-01-01", "#text": "I : Des formalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162630", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000048392767", "@fin": "1979-07-01", "@num": "639", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305171", "@fin": "1999-03-31", "@num": "639", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305172", "@fin": "2002-03-31", "@num": "639", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305173", "@fin": "2008-08-06", "@num": "639", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019291811", "@fin": "2999-01-01", "@num": "639", "@etat": "VIGUEUR", "@debut": "2008-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A défaut d'actes les cessions d'actions, de parts de fondateurs, de parts bénéficiaires des sociétés dont les droits sociaux ne sont pas négociés sur un marché réglementé d'instruments financiers au sens de l'article L. 421-1 du code monétaire et financier ou sur un système multilatéral de négociation au sens de l'article L. 424-1 du même code, de parts des sociétés dont le capital n'est pas divisé en actions, ou de participations dans des personnes morales à prépondérance immobilière au sens du troisième alinéa du 2° du I de l'article 726 doivent être déclarées dans le mois de leur date.

" } }, "LEGIARTI000026949236": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "146 quater", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949236", "URL": "article/LEGI/ARTI/00/00/26/94/92/LEGIARTI000026949236.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Loi n° 2012-1510 du 29 décembre 2012 de finance rectificative pour 2012, article 21 II : Ces dispositions s'appliquent aux revenus perçus à compter du 1^er janvier 2013.

Sont affranchis de la retenue à la source prévue au 1 de l'article 119 bis et du prélèvement prévu au I de l'article 125 A les intérêts, arrérages et tous autres produits des emprunts contractés avant le 1er janvier 1965 pour l'aménagement des zones à urbaniser par priorité, par les collectivités et par les organismes concessionnaires de cet aménagement.

\n
\n
" } }, "LEGIARTI000026949241": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "132 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949241", "URL": "article/LEGI/ARTI/00/00/26/94/92/LEGIARTI000026949241.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Loi n° 2012-1510 du 29 décembre 2012 de finance rectificative pour 2012, article 21 II : Ces dispositions s'appliquent aux revenus perçus à compter du 1^er janvier 2013.

1 Sont dispensés de la retenue à la source prévue au 1 de l'article 119 bis et du prélèvement prévu au I de l'article 125 A les intérêts, arrérages et tous autres produits des obligations, effets publics et autres titres d'emprunt négociables émis par l'Etat avant le 1er janvier 1987.

\n
\n
\n

2 (Disposition périmée).

\n
\n
" } }, "LEGIARTI000027354657": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1481 à 1493 bis", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2222-02-22" } }, "META_COMMUN": { "ID": "LEGIARTI000027354657", "URL": "article/LEGI/ARTI/00/00/27/35/46/LEGIARTI000027354657.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163050", "@fin": "2999-01-01", "#text": "Section V bis : Dispositions communes à la taxe d'habitation, aux taxes foncières et à la taxe professionnelle.", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000027354657", "@fin": "2999-01-01", "@num": "1481 à 1493 bis", "@etat": "VIGUEUR_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Articles réservés

" } }, "LEGIARTI000037100546": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1595 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-06-23" } }, "META_COMMUN": { "ID": "LEGIARTI000037100546", "URL": "article/LEGI/ARTI/00/00/37/10/05/LEGIARTI000037100546.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 1er-2° et 51 de la loi n° 2013-403 du 17 mai 2013.

Il est perçu au profit d'un fonds de péréquation départemental, dans toutes les communes dont la population n'excède pas 5.000 habitants autres que les communes classées comme stations de tourisme au sens de la sous-section 2 de la section 2 du chapitre III du titre III du livre Ier du code du tourisme, une taxe additionnelle aux droits d'enregistrement ou à la taxe de publicité foncière exigible sur les mutations à titre onéreux :

1° d'immeubles et de droits immobiliers situés sur leur territoire. La taxe additionnelle n'est pas perçue lorsque la mutation est soumise au droit proportionnel de 0,70 % ;

2° de meubles corporels vendus publiquement dans le département ;

3° d'offices ministériels ayant leur siège dans le département ;

4° de fonds de commerce ou de clientèle établis sur leur territoire et de marchandises neuves dépendant de ces fonds ;

5° de droit à bail ou de bénéfice d'une promesse de bail, portant sur tout ou partie d'un immeuble quelle que soit la forme donnée par les parties, qu'elle soit qualifiée cession de pas de porte, indemnité de départ ou autrement.

Cette taxe, dont la perception est confiée au service des impôts, est fixée à 1,20 %. Pour les mutations mentionnées aux 3°, 4° et 5°, les taux de la taxe sont fixés à : Pour les mutations visées aux 3°, 4° et 5° ci-dessus constatées par un acte passé ou une convention conclue à compter du 1er janvier 2002, les taux de la taxe sont fixés à :

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n FRACTION DE LA VALEUR TAXABLE \n	\n TARIF APPLICABLE \n
\n	\n % \n
\n N'excédant pas 23 000 € \n	\n 0 \n
\n Comprise entre 23 000 € et 107 000 € \n	\n 0,40 \n
\n Supérieure à 107 000 € \n	\n 1,00 \n

La taxe est soumise aux règles qui gouvernent l'exigibilité, la restitution et le recouvrement des droits ou de la taxe auxquels elle s'ajoute.

Les ressources provenant de ce fonds de péréquation seront réparties entre les communes dont la population n'excède pas 5.000 habitants suivant un barème établi par le conseil départemental. Le système de répartition adopté devra tenir compte notamment de l'importance de la population, du montant des dépenses d'équipement brut et de l'effort fiscal fourni par la collectivité bénéficiaire.

" } }, "LEGIARTI000044989152": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "137 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044989152", "URL": "article/LEGI/ARTI/00/00/44/98/91/LEGIARTI000044989152.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Conformément au II de l'article 21 de la loi n° 2021-1900 du 30 décembre 2021, ces dispositions s'appliquent aux scissions réalisées à compter de l'entrée en vigueur du I de l'article 77 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises.

I. Les sommes ou valeurs réparties par un fonds commun de placement, à l'exclusion des distributions mentionnées aux 7 et 7 bis du II de l'article 150-0 A et de l'attribution de parts de fonds communs de placement reçues dans le cadre d'une scission réalisée en application du deuxième alinéa des articles L. 214-8-7 et L. 214-24-41 du code monétaire et financier, constituent des revenus de capitaux mobiliers perçus par les porteurs de parts à la date de cette répartition.

Les sommes non réparties entre les porteurs de parts d'un fonds commun de placement à la date de son absorption, opérée conformément à la réglementation en vigueur, par un autre fonds commun de placement ou par une société d'investissement à capital variable sont imposées lors de leur répartition ou de leur distribution par l'organisme absorbant.

Ces dispositions sont applicables en cas de scission d'un fonds commun de placement conformément à la réglementation en vigueur.

II.-Les gérants des fonds communs de placement sont tenus, le cas échéant, de prélever à la date de la répartition et de reverser au Trésor la retenue à la source prévue à l'article 119 bis et les prélèvements prévus aux articles 117 quater et 125 A qui sont dus à raison de leur quote-part respective par les porteurs de parts.

III. Un décret fixe les obligations fiscales des gérants des fonds communs de placement en ce qui concerne notamment la déclaration des sommes ou valeurs attribuées à chaque porteur de parts.

" } }, "LEGIARTI000044992166": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044992166", "URL": "article/LEGI/ARTI/00/00/44/99/21/LEGIARTI000044992166.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000025213371", "@num": "2", "#text": "Décret n°2007-94 du 24 janvier 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000613573", "@nortexte": "BUDF0600054D", "@numtexte": "2007-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-01-24" }, { "@id": "LEGIARTI000053280573", "@num": "34", "#text": "LOI n° 2008-1443 du 30 décembre 2008 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000046876033", "@num": "108", "#text": "LOI n° 2010-1657 du 29 décembre 2010 - art. 108 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023347195", "@num": "129", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 129 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000025210565", "#text": "Décret n°2012-114\n du 27 janvier 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025209167", "@nortexte": "EFIE1134550D", "@numtexte": "2012-114", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-27" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042778417", "@num": "20", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000051217583", "@num": "27", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000044794768", "@num": "68", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 68", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGITEXT000049269062", "#text": "Arrêté du 11 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049268001", "@nortexte": "ECOE2335246A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-11" }, { "@id": "LEGITEXT000049268880", "#text": "Décret n°2024-212 du 11 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049267825", "@nortexte": "ECOE2401604D", "@numtexte": "2024-212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-11" }, { "@id": "LEGIARTI000006303045", "@num": "163 octodecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 octodecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058972", "@num": "223 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675442", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023272085", "@num": "L136-4", "#text": "Code de la sécurité sociale. - art. L136-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044990528", "@num": "L3324-1", "#text": "Code du travail - art. L3324-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989352", "@num": "1383 A", "#text": "Code général des impôts, CGI. - art. 1383 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764856", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989234", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429140", "@num": "150-0 C", "#text": "Code général des impôts, CGI. - art. 150-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288764", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836668", "@num": "154 bis-0 A", "#text": "Code général des impôts, CGI. - art. 154 bis-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468866", "@num": "1602 A", "#text": "Code général des impôts, CGI. - art. 1602 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046674017", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988080", "@num": "199 ter B", "#text": "Code général des impôts, CGI. - art. 199 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687456", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987824", "@num": "199 ter D", "#text": "Code général des impôts, CGI. - art. 199 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036615282", "@num": "208 D", "#text": "Code général des impôts, CGI. - art. 208 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795415", "@num": "217 sexdecies", "#text": "Code général des impôts, CGI. - art. 217 sexdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051765044", "@num": "220 quinquies", "#text": "Code général des impôts, CGI. - art. 220 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049114845", "@num": "220 terdecies", "#text": "Code général des impôts, CGI. - art. 220 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215816", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203396", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217460", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217146", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381821", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641580", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203023", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302249", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100084", "@num": "39 quinquies H", "#text": "Code général des impôts, CGI. - art. 39 quinquies H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217721", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217764", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052094616", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217219", "@num": "44 quindecies", "#text": "Code général des impôts, CGI. - art. 44 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218537", "@num": "44 septdecies", "#text": "Code général des impôts, CGI. - art. 44 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217257", "@num": "44 sexies A", "#text": "Code général des impôts, CGI. - art. 44 sexies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844070", "@num": "44 sexies-0 A", "#text": "Code général des impôts, CGI. - art. 44 sexies-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217698", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307139", "@num": "92", "#text": "Code général des impôts, CGI. - art. 92", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298455", "@num": "49 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218125", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218095", "@num": "L221-32-2", "#text": "Code monétaire et financier - art. L221-32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189313", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197184", "@fin": "2999-01-01", "#text": "2 bis : Dispositions particulières à certaines entreprises nouvelles", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006302397", "@fin": "1995-10-27", "@num": "44 sexies", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302398", "@fin": "1997-04-11", "@num": "44 sexies", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302399", "@fin": "1998-04-22", "@num": "44 sexies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302400", "@fin": "1999-12-31", "@num": "44 sexies", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302401", "@fin": "2000-03-31", "@num": "44 sexies", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302402", "@fin": "2003-08-02", "@num": "44 sexies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302403", "@fin": "2003-12-31", "@num": "44 sexies", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302404", "@fin": "2005-02-24", "@num": "44 sexies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302405", "@fin": "2006-12-31", "@num": "44 sexies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302406", "@fin": "2007-12-29", "@num": "44 sexies", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018035758", "@fin": "2010-01-01", "@num": "44 sexies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658294", "@fin": "2011-01-01", "@num": "44 sexies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380997", "@fin": "2014-01-01", "@num": "44 sexies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448132", "@fin": "2014-12-30", "@num": "44 sexies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061263", "@fin": "2015-06-06", "@num": "44 sexies", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700677", "@fin": "2016-01-01", "@num": "44 sexies", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817014", "@fin": "2020-12-31", "@num": "44 sexies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915355", "@fin": "2022-01-01", "@num": "44 sexies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044992166", "@fin": "2023-12-31", "@num": "44 sexies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048846371", "@fin": "2025-02-16", "@num": "44 sexies", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217272", "@fin": "2999-01-01", "@num": "44 sexies", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. Les entreprises soumises de plein droit ou sur option à un régime réel d'imposition de leurs résultats et qui exercent une activité industrielle, commerciale ou artisanale au sens de l'article 34 sont exonérées d'impôt sur le revenu ou d'impôt sur les sociétés à raison des bénéfices réalisés, à l'exclusion des plus-values constatées lors de la réévaluation des éléments d'actif, jusqu'au terme du vingt-troisième mois suivant celui de leur création et déclarés selon les modalités prévues à l'article 53 A. L'exonération s'applique également aux sociétés soumises à l'impôt sur les sociétés qui exercent une activité professionnelle, au sens du 1 de l'article 92, dont l'effectif de salariés bénéficiant d'un contrat de travail à durée indéterminée ou d'une durée de six mois au moins est égal ou supérieur à trois salariés à la clôture du premier exercice et au cours de chaque exercice de la période d'application du présent article. Si l'effectif varie en cours d'exercice, il est calculé compte tenu de la durée de présence des salariés en cause pendant l'exercice. Les bénéfices ne sont soumis à l'impôt sur le revenu ou à l'impôt sur les sociétés que pour le quart, la moitié ou les trois quarts de leur montant selon qu'ils sont réalisés respectivement au cours de la première, de la seconde ou de la troisième période de douze mois suivant cette période d'exonération.

Le bénéfice du présent article est réservé aux entreprises qui se créent à compter du 1er janvier 2007 et jusqu'au 31 décembre 2023 dans les zones d'aide à finalité régionale, à la condition que le siège social ainsi que l'ensemble de l'activité et des moyens d'exploitation soient implantés dans ces zones.

Lorsqu'une entreprise exerce une activité non sédentaire, réalisée en partie en dehors des zones précitées, la condition d'implantation est réputée satisfaite dès lors qu'elle réalise au plus 15 % de son chiffre d'affaires en dehors de ces zones. Au-delà de 15 %, les bénéfices réalisés sont soumis à l'impôt sur le revenu ou à l'impôt sur les sociétés dans les conditions de droit commun en proportion du chiffre d'affaires réalisé en dehors des zones déjà citées. Cette condition de chiffre d'affaires s'apprécie exercice par exercice.

Ces dispositions ne s'appliquent pas aux entreprises qui exercent une activité bancaire, financière, d'assurances, de gestion ou de location d'immeubles, ni aux entreprises exerçant une activité de pêche maritime créées à compter du 1er janvier 1997.

L'exonération reste applicable pour sa durée restant à courir lorsque la commune d'implantation de l'entreprise sort de la liste des communes classées en zone d'aide à finalité régionale après la date de sa création.

II. Le capital des sociétés nouvellement créées ne doit pas être détenu, directement ou indirectement, pour plus de 50 % par d'autres sociétés.

Pour l'application du premier alinéa, le capital d'une société nouvellement créée est détenu indirectement par d'autres sociétés lorsque l'une au moins des conditions suivantes est remplie :

a-un associé exerce en droit ou en fait une fonction de direction ou d'encadrement dans une autre entreprise, lorsque l'activité de celle-ci est similaire à celle de l'entreprise nouvellement créée ou lui est complémentaire ;

b-un associé détient avec les membres de son foyer fiscal 25 % au moins des droits sociaux dans une autre entreprise dont l'activité est similaire à celle de l'entreprise nouvellement créée ou lui est complémentaire.

III.-Les entreprises créées dans le cadre d'une concentration, d'une restructuration, d'une extension d'activités préexistantes ou qui reprennent de telles activités ne peuvent pas bénéficier du régime défini au I.

L'existence d'un contrat, quelle qu'en soit la dénomination, ayant pour objet d'organiser un partenariat, caractérise l'extension d'une activité préexistante lorsque l'entreprise nouvellement créée bénéficie de l'assistance de ce partenaire, notamment en matière d'utilisation d'une enseigne, d'un nom commercial, d'une marque ou d'un savoir-faire, de conditions d'approvisionnement, de modalités de gestion administrative, contentieuse, commerciale ou technique, dans des conditions telles que cette entreprise est placée dans une situation de dépendance.

IV. - Le bénéfice de l'exonération est subordonné au respect du règlement (UE) n° 1407/2013 de la Commission, du 18 décembre 2013, relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis.

\n
" } }, "LEGIARTI000046860937": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125-00 A", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-09-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046860937", "URL": "article/LEGI/ARTI/00/00/46/86/09/LEGIARTI000046860937.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 5 de la loi n° 2022-1726 du 30 décembre 2022, ces dispositions ne s'appliquent pas aux minibons souscrits jusqu'au 10 novembre 2023.

La perte en capital subie, par une personne physique dans le cadre de la gestion de son patrimoine privé, en cas de non-remboursement d'un prêt consenti dans les conditions prévues au 7 de l'article L. 511-6 du code monétaire et financier ou d'un prêt à titre gratuit mentionné à l'article L. 548-1 du même code est imputable, à compter de l'année au cours de laquelle la créance du prêteur devient définitivement irrécouvrable au sens de l'article 272 du présent code, sur les intérêts générés par des prêts consentis dans les mêmes conditions et perçus au cours de la même année ou des cinq années suivantes.

Pour l'application du premier alinéa, le montant total des pertes imputables ne peut excéder 8 000 € au titre d'une même année.

\n
" } }, "LEGIARTI000048098061": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048098061", "URL": "article/LEGI/ARTI/00/00/48/09/80/LEGIARTI000048098061.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1 A", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000029321822", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000024415867", "@num": "30", "#text": "LOI n°2011-900\n du 29 juillet 2011 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000048098061", "@fin": "1979-07-01", "@num": "1", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302195", "@fin": "1999-03-31", "@num": "1", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006302196", "@fin": "2005-12-31", "@num": "1", "@etat": "TRANSFERE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302197", "@fin": "2007-08-22", "@num": "1", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006302198", "@fin": "2013-06-07", "@num": "1", "@etat": "PERIME", "@debut": "2007-08-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est établi un impôt annuel sur le revenu des personnes physiques.
\nCet impôt comprend:
\n1° Une taxe proportionnelle frappant les revenus fonciers, les bénélices industriels et commerciaux, les rémunérations, d’une part, des gérants majoritaires des sociétés à responsabilité limitée et des gérants des sociétés en commandite par actions et, d’autre part, des associés en nom des sociétés de personnes et des membres des associations en participation, lorsque ces sociétés ou associations ont opté pour le régime fiscal des sociétés de capitaux, les bénéfices de l’exploitation agricole, les traitements, salaires, indemnités, émoluments, pensions et rentes viagères, les bénéfices des professions non commerciales et revenus y assimilés et les revenus de capitaux mobiliers déterminés conformément aux dispositions des articles 14 à 155 du présent code.

2° Une surtaxe progressive frappant le revenu net global du contribuable déterminé conformément aux dispositions des articles 156 à 169 ci-après.

" } }, "LEGIARTI000048098151": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048098151", "URL": "article/LEGI/ARTI/00/00/48/09/81/LEGIARTI000048098151.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036673506", "@num": "4", "#text": "Arrêté du 18 novembre 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023121627", "@nortexte": "OMEO1025950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-18" }, { "@id": "LEGIARTI000036669876", "@num": "1", "#text": "Arrêté du 1er mars 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036666462", "@nortexte": "MOMO1802742A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-01" }, { "@id": "LEGIARTI000050125276", "@num": "3", "#text": "Accord collectif du 25 juin 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050125018", "@nortexte": "JUST2420913O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "#text": "CGI 196", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000028203186", "@num": "1", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203193", "@num": "2", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203198", "@num": "4", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436465", "@nortexte": "INDI0302128D", "@numtexte": "2004-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-08" }, { "@id": "LEGIARTI000028203228", "@num": "4", "#text": "Décret n°2008-778 du 13 août 2008 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019325632", "@nortexte": "DEVE0815708D", "@numtexte": "2008-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-13" }, { "@id": "LEGIARTI000044948556", "@num": "2", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000044944809", "@num": "1", "#text": "Décret n°2021-1935 du 30 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044793060", "@nortexte": "SSAS2134688D", "@numtexte": "2021-1935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045300596", "#text": "Accord collectif - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045300369", "@nortexte": "TFPF2207041O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000047840940", "@num": "5", "#text": "Décret n°2023-605 du 15 juillet 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047837708", "@nortexte": "ARMH2311227D", "@numtexte": "2023-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGITEXT000049740825", "#text": "Décret n°2024-555 du 17 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000049740886", "@num": "2", "#text": "Décret n°2024-555 du 17 juin 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049739565", "@nortexte": "TFPF2406525D", "@numtexte": "2024-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-17" }, { "@id": "LEGIARTI000050040355", "#text": "Accord collectif du 25 juin 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050038214", "@nortexte": "JUSB2419597O", "@typelien": "CITATION", "@naturetexte": "ACCORD_FONCTION_PUBLIQUE", "@datesignatexte": "2024-06-25" }, { "@id": "LEGITEXT000052021261", "#text": "Décret n°2025-735 du 31 juillet 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000052019139", "@nortexte": "ECOR2512354D", "@numtexte": "2025-735", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-07-31" }, { "@id": "LEGIARTI000018663273", "@num": "46 AZA sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AZA sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051178405", "@num": "L124-1-1", "#text": "Code de l'énergie - art. L124-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052026727", "@num": "R124-1", "#text": "Code de l'énergie - art. R124-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748981", "@num": "R337-1", "#text": "Code de l'énergie - art. R337-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748985", "@num": "R337-3", "#text": "Code de l'énergie - art. R337-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031748993", "@num": "R337-7", "#text": "Code de l'énergie - art. R337-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033514454", "@num": "R445-9", "#text": "Code de l'énergie - art. R445-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051802729", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610189", "@num": "L411-1", "#text": "Code du tourisme. - art. L411-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020899200", "@num": "L411-19", "#text": "Code du tourisme. - art. L411-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305964", "@num": "1379 bis", "#text": "Code général des impôts, CGI. - art. 1379 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051765216", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051765196", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018032928", "@num": "194", "#text": "Code général des impôts, CGI. - art. 194 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212977", "@num": "196 B", "#text": "Code général des impôts, CGI. - art. 196 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380674", "@num": "196 bis", "#text": "Code général des impôts, CGI. - art. 196 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212954", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780263", "@num": "204 I", "#text": "Code général des impôts, CGI. - art. 204 I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302204", "@num": "7", "#text": "Code général des impôts, CGI. - art. 7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842591", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947134", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025631743", "@num": "43 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315611", "@num": "L286 A", "#text": "Livre des procédures fiscales - art. L286 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162770", "@fin": "1988-12-31", "#text": "DISPOSITIONS GENERALES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048098151", "@fin": "1979-07-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307023", "@fin": "1982-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307024", "@fin": "1983-10-09", "@num": "6", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307025", "@fin": "2000-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307026", "@fin": "2000-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307027", "@fin": "2002-03-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307028", "@fin": "2002-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307029", "@fin": "2003-12-31", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307030", "@fin": "2005-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307031", "@fin": "2011-01-01", "@num": "6", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380658", "@fin": "2012-05-07", "@num": "6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842602", "@fin": "2019-12-30", "@num": "6", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471369", "@fin": "2022-08-18", "@num": "6", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046197457", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Chaque chef de famille est imposable à l’impôt sur le revenu des personnes physiques (taxe proportionnelle et surtaxe progressive) tant en raison de ses bénéfices et revenus personnels que de ceux de sa femme et des enfants considérés comme étant à sa charge au sens de l’article 196 ci-après.
\n2. Par dérogation au paragraphe précédent, le contribuable peut réclamer des impositions distinctes pour ses enfants lorsqu’ils tirent un revenu de leur propre travail ou d’une fortune indépendante de la sienne.
\n3. La femme mariée fait l’objet d’une imposition distincte :
\nа) Lorsqu’elle est séparée de biens et ne vit pas avec son mari ;
\nb) Lorsqu’étant en instance de séparation de corps ou de divorce, elle réside séparément de son mari dans les conditions prévues par l’article 236 du code civil ;
\nc) Lorsque, ayant été abandonnée par son mari ou ayant abandonné elle-même le domicile conjugal, elle dispose de revenus distincts de ceux de son mari.

La femme mariée est, en outre, personnellement imposable pour les revenus dont elle a disposé pendant l’année de son mariage jusqu’à la date de celui-ci.

" } }, "LEGIARTI000048098309": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048098309", "URL": "article/LEGI/ARTI/00/00/48/09/83/LEGIARTI000048098309.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000048098309", "@fin": "2000-03-31", "@num": "7", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302203", "@fin": "2005-01-01", "@num": "7", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302204", "@fin": "2011-01-01", "@num": "7", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023380670", "@fin": "2999-01-01", "@num": "7", "@etat": "VIGUEUR", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. En cas de décès du contribuable, l’impôt afférent aux bénéfices ou revenus non encore taxés est établi au nom du défunt.
\nLa veuve est personnellement imposable, dans les conditions prévues au paragraphe 1 de l’article précédent, pour la période postérieure au décès de son mari.
\n2. En cas de décès de la femme du contribuable, les revenus perçus par le mari après le décès et acquis antérieurement au décès par l’un ou l’autre des époux sont compris en totalité dans le revenu imposable du mari.

" } }, "LEGIARTI000048098323": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048098323", "URL": "article/LEGI/ARTI/00/00/48/09/83/LEGIARTI000048098323.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

Sous réserve des dispositions de l’article 6, les associés des sociétés en nom collectif et les commandités des sociétés en commandite simple sont, lorsque ces sociétés n’ont pas opté pour le régime fiscal des sociétés de capitaux, personnellement soumis à l’impôt sur le revenu des personnes physiques (taxe proportionnelle et surtaxe progressive) pour la part de bénéfices sociaux correspondant à leurs droits dans la société.
\nIl en est de même, sous les mêmes conditions :
\n1° Des membres des sociétés civiles qui ne revêtent pas, en droit ou en fait, l’une des formes de sociétés visées au paragraphe 1 de l’article 206 du présent code et qui ne se livrent pas à une exploitation ou à des opérations visées aux articles 34 et 35 ci-après ;
\n2° Des membres des associations en participation — y compris les syndicats financiers — ou des sociétés de copropriétaires de navires qui sont indéfiniment responsables et dont les noms et adresses ont été indiqués à l’administration.

" } }, "LEGIARTI000048098356": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048098356", "URL": "article/LEGI/ARTI/00/00/48/09/83/LEGIARTI000048098356.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 117", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 169", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 240", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162770", "@fin": "1988-12-31", "#text": "DISPOSITIONS GENERALES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048098356", "@fin": "1979-07-01", "@num": "9", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006307043", "@fin": "1980-01-19", "@num": "9", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les sociétés et autres personnes morales passibles de l’impôt sur les sociétés sont redevables de l’impôt sur le revenu des personnes physiques (taxe proportionnelle et sur taxe progressive) à raison du montant des revenus qu'elles distribuent à des personnes dont elles ne révèlent pas l’identité dans les conditions prévues aux articles 117 et 210 ci-après.

" } }, "LEGIARTI000048098528": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1955-05-08", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048098528", "URL": "article/LEGI/ARTI/00/00/48/09/85/LEGIARTI000048098528.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

Si le contribuable a une résidence unique en France, l’impôt est établi au lieu de cette résidence.
\nSi le contribuable possède plusieurs résidences en France, il est assujetti à l’impôt au lieu où il est réputé posséder son principal établissement.
\nLes personnes domiciliées à l’étranger et les fonctionnaires ou agents de l’Etat exerçant leurs fonctions ou chargés de mission dans un pays étranger sont, lorsqu’ils sont redevables de l’impôt sur le revenu des personnes physiques et lorsqu’ils ne possèdent pas de résidence en France, imposables, les premières, au lieu de leurs principaux intérêts en France, et, les seconds, au siège du service qui les administre.

" } }, "LEGIARTI000048098569": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048098569", "URL": "article/LEGI/ARTI/00/00/48/09/85/LEGIARTI000048098569.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

Lorsqu’un contribuable a déplacé soit sa résidence, soit le lieu de son principal établissement, les cotisations dont il est redevable au titre de l'impôt sur le revenu des personnes physiques, tant pour l’année au cours de laquelle s’est produit le changement que pour les années antérieures non atteintes par la prescription, peuvent valablement être établies au lieu d’imposition qui correspond à sa nouvelle situation.

" } }, "LEGIARTI000048098920": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048098920", "URL": "article/LEGI/ARTI/00/00/48/09/89/LEGIARTI000048098920.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

L’impôt est dû chaque année à raison des bénéfices ou revenus que le contribuable réalise ou dont il dispose au cours de la même année.

" } }, "LEGIARTI000048098937": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048098937", "URL": "article/LEGI/ARTI/00/00/48/09/89/LEGIARTI000048098937.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 156 I, II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 157 BIS", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 6 1, 2 BIS", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 8", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 8 BIS", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 8 QUATER", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 8 TER", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048098937", "@fin": "1979-07-01", "@num": "13", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307044", "@fin": "1979-12-22", "@num": "13", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307045", "@fin": "1983-10-09", "@num": "13", "@etat": "MODIFIE", "@debut": "1979-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307046", "@fin": "2013-01-01", "@num": "13", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946864", "@fin": "2013-06-07", "@num": "13", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518487", "@fin": "2018-01-01", "@num": "13", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428268", "@fin": "2020-01-01", "@num": "13", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037991024", "@fin": "2023-01-01", "@num": "13", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983201", "@fin": "2999-01-01", "@num": "13", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Le bénéfice ou revenu imposable est constitué par l’excédent du produit brut, y compris la valeur des profits et avantages dont le contribuable a joui en nature, sur les dépenses effectuées en vue de l’acquisition et de la conservation du revenu.

2. Le bénéfice ou revenu imposable est, tant pour l’assiette de la taxe proportionnelle que pour l'établissement de la surtaxe progressive, déterminé distinctement pour chacune des catégories de revenus visées ci-après aux paragaphes I à VII de la première sous-section de la présente section.
\nLe résultat d’ensemble de chaque catégorie de revenu est obtenu en totalisant, s’il y a lieu, le bénéfice ou revenu afférent à chacune des entreprises, exploitations ou professions ressortissant à cette catégorie et déterminé dans les conditions prévues pour cette dernière. Du chiffre ainsi obtenu est retranché, le cas échéant, le montant des déficits subis dans d'autres entreprises, exploitations ou professions ressortissant à la même catégorie de revenus et déterminé dans les mêmes conditions.

3. Pour l’application du paragraphe 2 ci-dessus, il est fait état, le cas échéant, du montant des bénéfices ou des déficits correspondant aux droits que le contribuable ou les personnes définies au paragraphe 1 de l’article 6 possèdent en tant qu’associés ou membres de sociétés ou associations visées à l'article 8 ci-dessus.

" } }, "LEGIARTI000048098957": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "14", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048098957", "URL": "article/LEGI/ARTI/00/00/48/09/89/LEGIARTI000048098957.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 15", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000006302199", "@num": "1 A", "#text": "Code général des impôts, CGI. - art. 1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043048297", "@num": "1586 sexies", "#text": "Code général des impôts, CGI. - art. 1586 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302240", "@num": "33 bis", "#text": "Code général des impôts, CGI. - art. 33 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302247", "@num": "33 quinquies", "#text": "Code général des impôts, CGI. - art. 33 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197176", "@fin": "2999-01-01", "#text": "1 : Définition des revenus fonciers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191572", "@fin": "2999-01-01", "#text": "I : Revenus fonciers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000048098957", "@fin": "1979-07-01", "@num": "14", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302215", "@fin": "1991-06-24", "@num": "14", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302216", "@fin": "2005-01-01", "@num": "14", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006302217", "@fin": "2999-01-01", "@num": "14", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve des dispositions des articles 15 à 27 ci-après, sont compris dans la catégorie des revenus fonciers, lorsqu’ils ne sont pas inclus dans les bénéfices d’une entreprise industrielle, commerciale ou artisanale, d’une exploitation agricole ou d’une profession non commerciale :
\n1° Les revenus des propriétés bâties sises en France, telles que maisons et usines, ainsi que les revenus :
\na) De l’outillage des établissements industriels attaché au fonds à perpétuelle demeure, dans les conditions indiquées au premier paragraphe de l’article 525 du code civil ou reposant sur des fondations spéciales faisant corps avec l’immeuble ;
\nb) De toutes installations commerciales ou industrielles assimilables à des constructions;
\nc) Des bateaux utilisés en un point fixe et aménagés pour l’habitation, le commerce ou l’industrie, même s’ils sont seulement retenus par des amarres ;
\n2° Les revenus des propriétés non bâties de toute nature sises en France, y compris ceux des terrains occupés par les carrières, mines et tourbières, les étangs, les salines et marais salants.

" } }, "LEGIARTI000048098972": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "15", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048098972", "URL": "article/LEGI/ARTI/00/00/48/09/89/LEGIARTI000048098972.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

Le revenu net des bâtiments servant aux exploitations rurales tels que granges, écuries greniers, caves, selliers, pressoirs et autres, destinés soit à loger les bestiaux des fermes et métairies ainsi que le gardien de ces bestiaux, soit à serrer les récoltes, n’est pas compris dans le total des revenus servant de base à la taxe proportionnelle.

" } }, "LEGIARTI000048098985": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048098985", "URL": "article/LEGI/ARTI/00/00/48/09/89/LEGIARTI000048098985.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

1. Sous réserve des dispositions de l’article 22 ci-après, le revenu net des constructions nouvelles, reconstructions et additions de construction n’est compris dans le total des revenus servant de base à la taxe proportionnelle qu'à partir de la troisième année suivant celle de leur achèvement lorsqu’elles ont fait l’objet d’une demande régulière de permis de construire ou d’une déclaration spéciale, à la mairie de la commune où seront effectués les travaux, dans les quatre mois de l’ouverture de ceux-ci. Les conditions dans lesquelles cette déclaration doit être produite sont fixées par décret.
\n2. Sont considérées comme constructions nouvelles la conversion d’un bâtiment rural en maison ou en usine, ainsi que l’affectation de terrains à des usages commerciaux ou industriels tels que chantiers, lieux de dépôts de marchandises et autres emplacements de même nature.
\n3. L’exemption temporaire édictée par le paragraphe 1 du présent article ne s’applique pas aux terrains utilisés pour la publicité commerciale ou industrielle par panneaux-réclames, affiches-écrans ou affiches sur portatif spécial, établis au delà d'une distance de 100 mètres autour de toute agglomération de maisons ou de bâtiments. Le revenu net de ces terrains est imposable à partir du 1er janvier de l’année suivant celle de leur affectation.
\n4. Le revenu net des constructions nouvelles, reconstructions et additions de construction n’ayant pas fait l’objet d’une demande de permis de construire ou de la déclaration spéciale visée au paragraphe 1 du présent article est compris dans les revenus imposables à partir du 1er janvier de l’année qui suit celle de leur achèvement.

" } }, "LEGIARTI000048103039": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "29", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048103039", "URL": "article/LEGI/ARTI/00/00/48/10/30/LEGIARTI000048103039.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 33 QUATER", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 33 TER", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000043048297", "@num": "1586 sexies", "#text": "Code général des impôts, CGI. - art. 1586 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658088", "@num": "234 duodecies", "#text": "Code général des impôts, CGI. - art. 234 duodecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171921", "@num": "234 quaterdecies", "#text": "Code général des impôts, CGI. - art. 234 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302234", "@num": "30", "#text": "Code général des impôts, CGI. - art. 30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847610", "@num": "32", "#text": "Code général des impôts, CGI. - art. 32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642515", "@num": "41 E", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197178", "@fin": "2999-01-01", "#text": "4 : Détermination du revenu imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191572", "@fin": "2999-01-01", "#text": "I : Revenus fonciers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000048103039", "@fin": "1979-07-01", "@num": "29", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302229", "@fin": "1991-07-19", "@num": "29", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302230", "@fin": "2004-12-31", "@num": "29", "@etat": "MODIFIE", "@debut": "1991-07-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006302231", "@fin": "2999-01-01", "@num": "29", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En ce qui concerne les immeubles ou parties d'immeubles donnés en location, le revenu brut est constitué — sous réserve des dispositions de l’article 237 ci-après — par le montant des recettes brutes perçues par le propriétaire, augmenté du montant des dépenses incombant normalement à ce dernier et mises par les conventions à la charge des locataires et diminué du montant des dépenses supportées par le propriétaire pour le compte des locataires.
\nDans les recettes brutes de la propriété sont comprises notamment celles qui proviennent de la location du droit d’affichage ou du droit de chasse, de concession du droit d’exploitation des carrières, de redevances tréfoncières ou autres redevances analogues ayant leur origine dans le droit de propriété ou d’usufruit.

" } }, "LEGIARTI000048103057": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "30", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048103057", "URL": "article/LEGI/ARTI/00/00/48/10/30/LEGIARTI000048103057.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 15 II, 29", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197178", "@fin": "2999-01-01", "#text": "4 : Détermination du revenu imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191572", "@fin": "2999-01-01", "#text": "I : Revenus fonciers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000048103057", "@fin": "1979-07-01", "@num": "30", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302233", "@fin": "2005-02-24", "@num": "30", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006302234", "@fin": "2999-01-01", "@num": "30", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En ce qui concerne les immeubles ou parties d’immeubles dont le propriétaire se réserve la jouissance, le revenu brut est constitué — sous réserve des dispositions de l’article 237 ci-après — par le montant du loyer qu'ils pourraient produire s'ils étaient donnés en location. Il est évalué par comparaison avec les immeubles ou parties d’immeubles similaires faisant l’objet d’une location normale, ou, à défaut, par voie d’appréciation directe. Il est majoré, s’il y a lieu, des recettes visées au deuxième alinéa de l’article précédent.

" } }, "LEGIARTI000048103141": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "31", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1951-12-19", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048103141", "URL": "article/LEGI/ARTI/00/00/48/10/31/LEGIARTI000048103141.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. 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Annexe 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029362161", "@nortexte": "ETLL1408764A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "#text": "CGI 1385", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 15 I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 156 II 1° TER", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 743 2°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000033202142", "@num": "3", "#text": "ARRÊTÉ du 1er août 2014 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029337646", "@nortexte": "ETLL1417102A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGITEXT000029525474", "#text": "DÉCRET n°2014-1102 du 30 septembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029525141", "@nortexte": "ETLL1419537D", "@numtexte": "2014-1102", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-30" }, { "@id": "LEGITEXT000030703790", "#text": "DÉCRET n°2015-638 du 8 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030703322", "@nortexte": "FCPE1503854D", "@numtexte": "2015-638", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-08" }, { "@id": "LEGIARTI000033782103", "@num": "46", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000034622419", "#text": "Arrêté du 5 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034604599", "@nortexte": "LHAL1704821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000034622427", "@num": "1", "#text": "Arrêté du 5 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034604599", "@nortexte": "LHAL1704821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-05" }, { "@id": "LEGITEXT000034623954", "#text": "Décret n°2017-839 du 5 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034604445", "@nortexte": "LHAL1635296D", "@numtexte": "2017-839", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000034623972", "@num": "Annexe I", "#text": "Décret n°2017-839 du 5 mai 2017 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000034604445", "@nortexte": "LHAL1635296D", "@numtexte": "2017-839", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGITEXT000042522369", "#text": "Arrêté du 10 novembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042521384", "@nortexte": "LOGL2012460A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-10" }, { "@id": "LEGIARTI000042522385", "@num": "1", "#text": "Arrêté du 10 novembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042521384", "@nortexte": "LOGL2012460A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-10" }, { "@id": "LEGIARTI000049325131", "@num": "Annexe 5", "#text": "Arrêté du 22 mai 2023 - art. Annexe 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047623986", "@nortexte": "TREL2309663A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-22" }, { "@id": "LEGITEXT000049962223", "#text": "Arrêté du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049938797", "@nortexte": "TREL2418376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000028974842", "@num": "R411-5", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. R411-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039049475", "@num": "Annexe I à L'article D321-23", "#text": "Code de la construction et de l'habitation. - art. Annexe I à L'article D321-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039049445", "@num": "Annexe II à l'article D321-23", "#text": "Code de la construction et de l'habitation. - art. Annexe II à l'article D321-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039049410", "@num": "Annexe III à l'article D321-23", "#text": "Code de la construction et de l'habitation. - art. Annexe III à l'article D321-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039049374", "@num": "Annexe IV à l'article D321-23", "#text": "Code de la construction et de l'habitation. - art. 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R*442-3-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039047585", "@num": "R313-19-2", "#text": "Code de la construction et de l'habitation. - art. R313-19-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039043453", "@num": "R421-2", "#text": "Code de la construction et de l'habitation. - art. R421-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034666678", "@num": "R443-34", "#text": "Code de la construction et de l'habitation. - art. R443-34 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037584756", "@num": "R472-5", "#text": "Code de la construction et de l'habitation. - art. R472-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028343633", "@num": "D542-19", "#text": "Code de la sécurité sociale. - art. D542-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032858266", "@num": "L633-1", "#text": "Code du patrimoine - art. L633-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845943", "@num": "L643-1", "#text": "Code du patrimoine - art. L643-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051765216", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043048297", "@num": "1586 sexies", "#text": "Code général des impôts, CGI. - art. 1586 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847534", "@num": "199 septvicies", "#text": "Code général des impôts, CGI. - art. 199 septvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051765136", "@num": "199 undecies A", "#text": "Code général des impôts, CGI. - art. 199 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746257", "@num": "200 nonies", "#text": "Code général des impôts, CGI. - art. 200 nonies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043615519", "@num": "239 nonies", "#text": "Code général des impôts, CGI. - art. 239 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641911", "@num": "31 bis", "#text": "Code général des impôts, CGI. - art. 31 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847610", "@num": "32", "#text": "Code général des impôts, CGI. - art. 32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293657", "@num": "1", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293659", "@num": "1 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293660", "@num": "1 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 1 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293664", "@num": "1 D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 1 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766417", "@num": "2 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297564", "@num": "2 duovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 duovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297555", "@num": "2 novodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 novodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297557", "@num": "2 novodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 novodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020849905", "@num": "2 octodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 octodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297498", "@num": "2 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100865", "@num": "2 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597984", "@num": "2 quindecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 quindecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041799260", "@num": "2 quindecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 quindecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028421012", "@num": "2 quindecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 quindecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297514", "@num": "2 quindecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 quindecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034666777", "@num": "2 sexdecies-0 A quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 sexdecies-0 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887178", "@num": "2 sexdecies-0 A ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 sexdecies-0 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100856", "@num": "2 tervicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 tervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297479", "@num": "2 undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297563", "@num": "2 unvicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 unvicies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597961", "@num": "2 vicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 vicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296729", "@num": "41 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021981369", "@num": "46-0 B ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042523942", "@num": "01 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 01 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042522465", "@num": "01 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 01 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042522459", "@num": "01 ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 01 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020573726", "@num": "18-0 ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18-0 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642600", "@num": "2 octodecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 octodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297506", "@num": "2 quaterdecies B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 quaterdecies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642610", "@num": "2 septdecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642655", "@num": "2 sexdecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642649", "@num": "2 sexdecies A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 sexdecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051762490", "@num": "2 terdecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051762475", "@num": "2 terdecies A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051762464", "@num": "2 terdecies B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051762440", "@num": "2 terdecies C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051762392", "@num": "2 terdecies G", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639982", "@num": "18-0 bis B", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 18-0 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179863", "@fin": "1987-08-10", "#text": "DETERMINATION DES REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048103141", "@fin": "1951-12-19", "@num": "31", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049365423", "@fin": "1979-07-01", "@num": "31", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307480", "@fin": "1982-09-01", "@num": "31", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307481", "@fin": "1984-07-20", "@num": "31", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307482", "@fin": "1987-08-10", "@num": "31", "@etat": "MODIFIE", "@debut": "1984-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307483", "@fin": "1990-06-15", "@num": "31", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307484", "@fin": "1991-06-24", "@num": "31", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307485", "@fin": "1992-07-04", "@num": "31", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307486", "@fin": "1993-08-18", "@num": "31", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307487", "@fin": "1994-09-02", "@num": "31", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307488", "@fin": "1995-10-27", "@num": "31", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307489", "@fin": "1996-05-12", "@num": "31", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307490", "@fin": "1997-04-11", "@num": "31", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307491", "@fin": "1999-03-31", "@num": "31", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307492", "@fin": "2000-03-31", "@num": "31", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307493", "@fin": "2000-12-31", "@num": "31", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307494", "@fin": "2001-03-31", "@num": "31", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307495", "@fin": "2001-12-29", "@num": "31", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307496", "@fin": "2002-03-31", "@num": "31", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307497", "@fin": "2002-08-31", "@num": "31", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307498", "@fin": "2002-12-31", "@num": "31", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307499", "@fin": "2003-07-03", "@num": "31", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307500", "@fin": "2003-12-31", "@num": "31", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307501", "@fin": "2004-12-31", "@num": "31", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307502", "@fin": "2005-01-19", "@num": "31", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307503", "@fin": "2005-02-24", "@num": "31", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307504", "@fin": "2005-01-01", "@num": "31", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307505", "@fin": "2005-12-31", "@num": "31", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307506", "@fin": "2006-07-16", "@num": "31", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307507", "@fin": "2006-12-31", "@num": "31", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307508", "@fin": "2007-03-06", "@num": "31", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307509", "@fin": "2007-12-29", "@num": "31", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014480", "@fin": "2008-04-03", "@num": "31", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620412", "@fin": "2008-12-29", "@num": "31", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038411", "@fin": "2009-01-01", "@num": "31", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051643", "@fin": "2009-03-28", "@num": "31", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020458965", "@fin": "2010-01-01", "@num": "31", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664499", "@fin": "2010-03-11", "@num": "31", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957516", "@fin": "2010-05-01", "@num": "31", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200605", "@fin": "2010-07-14", "@num": "31", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022493377", "@fin": "2013-01-01", "@num": "31", "@etat": "MODIFIE", "@debut": "2010-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946394", "@fin": "2013-06-07", "@num": "31", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518448", "@fin": "2013-07-28", "@num": "31", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027794937", "@fin": "2014-01-01", "@num": "31", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434579", "@fin": "2014-03-27", "@num": "31", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028809014", "@fin": "2014-12-30", "@num": "31", "@etat": "MODIFIE", "@debut": "2014-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059714", "@fin": "2016-01-01", "@num": "31", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031219450", "@fin": "2017-01-01", "@num": "31", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816089", "@fin": "2017-05-05", "@num": "31", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034597401", "@fin": "2018-01-01", "@num": "31", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031782119", "@fin": "2018-06-23", "@num": "31", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100099", "@fin": "2018-11-25", "@num": "31", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037671087", "@fin": "2019-12-30", "@num": "31", "@etat": "MODIFIE", "@debut": "2018-11-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041466747", "@fin": "2021-07-01", "@num": "31", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041587070", "@fin": "2022-01-01", "@num": "31", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044991875", "@fin": "2022-05-07", "@num": "31", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765730", "@fin": "2023-01-01", "@num": "31", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043977312", "@fin": "2022-12-31", "@num": "31", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046872617", "@fin": "2023-12-31", "@num": "31", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048847629", "@fin": "2024-06-02", "@num": "31", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049642048", "@fin": "2026-09-01", "@num": "31", "@etat": "ABROGE_DIFF", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053154357", "@fin": "2999-01-01", "@num": "31", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les charges de la propriété déductibles pour la détermination du revenu net comprennent : le montant des dépenses de réparations et d’entretien, des frais de gérance et de rémunération des concierges effectivement supportés par le propriétaire, et une déduction forfaitaire représentant les autres frais de gestion, l’assurance et l’amortissement.
\nCette déduction est fixée à 20 p. 100 du revenu brut pour les immeubles urbains et à 10 p. 100 pour les propriétés rurales.
\nSont également admis en déduction du revenu brut les intérêts des dettes contractées pour l'acquisition, la construction, la réparation ou l’amélioration d’un immeuble et garanties par hypothèque, privilège ou antichrèse sur cet immeuble.

" } }, "LEGIARTI000048103366": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "32", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048103366", "URL": "article/LEGI/ARTI/00/00/48/10/33/LEGIARTI000048103366.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 31, 29, 30, 170, 156, 1655 ter, 8", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000025085012", "@num": "2", "#text": "Arrêté du 21 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055874", "@nortexte": "BCRE1135145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-21" }, { "@id": "LEGIARTI000006845914", "@num": "L623-1", "#text": "Code du patrimoine - art. L623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020898939", "@num": "199 decies EA", "#text": "Code général des impôts, CGI. - art. 199 decies EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746388", "@num": "199 decies F", "#text": "Code général des impôts, CGI. - art. 199 decies F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617882", "@num": "46 AGG", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AGG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197178", "@fin": "2999-01-01", "#text": "4 : Détermination du revenu imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191572", "@fin": "2999-01-01", "#text": "I : Revenus fonciers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000048103366", "@fin": "1998-04-22", "@num": "32", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314089", "@fin": "1999-03-31", "@num": "32", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314090", "@fin": "2000-03-31", "@num": "32", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314091", "@fin": "2002-03-31", "@num": "32", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314092", "@fin": "2002-12-31", "@num": "32", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314093", "@fin": "2003-07-03", "@num": "32", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314094", "@fin": "2003-12-31", "@num": "32", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314095", "@fin": "2005-01-19", "@num": "32", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314096", "@fin": "2005-12-31", "@num": "32", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314097", "@fin": "2006-07-16", "@num": "32", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314098", "@fin": "2006-12-31", "@num": "32", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314099", "@fin": "2010-01-01", "@num": "32", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664495", "@fin": "2017-01-01", "@num": "32", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816127", "@fin": "2018-01-01", "@num": "32", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031782111", "@fin": "2022-01-01", "@num": "32", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044991999", "@fin": "2023-12-31", "@num": "32", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048847610", "@fin": "2999-01-01", "@num": "32", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Par dérogation aux dispositions de l’article 28 ci-dessus, le revenu net des propriétés rurales est limité au double du revenu ayant servi de base à la contribution foncière établie en 1948 sur les mêmes propriétés.

" } }, "LEGIARTI000048103510": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "34", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1954-08-17", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048103510", "URL": "article/LEGI/ARTI/00/00/48/10/35/LEGIARTI000048103510.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

Sont considérés comme bénéfices industriels et commerciaux, pour l’application de la taxe proportionnelle, les bénéfices réalisés par des personnes physiques dans des entreprises exploitées en France et provenant de l’exercice d’une profession commerciale, industrielle ou artisanale.

Il en est de même, dans les mêmes conditions, des bénéfices réalisés par les concessionnaires de mines, par les amodiataires et sous-amodiataires de concessions minières, par les titulaires de permis d’exploitation de mines et par les explorateurs de mines de pétrole et de gaz combustibles.

" } }, "LEGIARTI000048103564": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "35", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1954-08-17", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048103564", "URL": "article/LEGI/ARTI/00/00/48/10/35/LEGIARTI000048103564.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 8 QUATER", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000020058591", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051284498", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051220359", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203497", "@num": "145", "#text": "Code général des impôts, CGI. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052866677", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417118", "@num": "150 undecies", "#text": "Code général des impôts, CGI. - art. 150 undecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302836", "@num": "151 quater", "#text": "Code général des impôts, CGI. - art. 151 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815417", "@num": "164 B", "#text": "Code général des impôts, CGI. - art. 164 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795415", "@num": "217 sexdecies", "#text": "Code général des impôts, CGI. - art. 217 sexdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217200", "@num": "238 bis", "#text": "Code général des impôts, CGI. - art. 238 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765440", "@num": "244 bis", "#text": "Code général des impôts, CGI. - art. 244 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027654303", "@num": "39 octies A", "#text": "Code général des impôts, CGI. - art. 39 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302367", "@num": "39 octies C", "#text": "Code général des impôts, CGI. - art. 39 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217721", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986206", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052086005", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448132", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - art. 44 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217698", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219252", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983291", "@num": "92", "#text": "Code général des impôts, CGI. - art. 92 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293670", "@num": "3", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766167", "@num": "49 N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298475", "@num": "49 V", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020562618", "@num": "49 Y", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 Y (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442592", "@num": "L96 CA", "#text": "Livre des procédures fiscales - art. L96 CA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029311769", "@num": "R96 CA-1", "#text": "Livre des procédures fiscales - art. R96 CA-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179864", "@fin": "2007-09-01", "#text": "DETERMINATION DES BENEFICES NETS INDUSTRIELS ET COMMERCIAUX.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048103564", "@fin": "1954-08-17", "@num": "35", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049489427", "@fin": "1979-07-01", "@num": "35", "@etat": "MODIFIE", "@debut": "1954-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307510", "@fin": "1986-06-18", "@num": "35", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307511", "@fin": "1988-01-05", "@num": "35", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307512", "@fin": "1989-07-14", "@num": "35", "@etat": "MODIFIE", "@debut": "1988-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307513", "@fin": "1989-12-30", "@num": "35", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307514", "@fin": "1991-06-24", "@num": "35", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307515", "@fin": "1992-07-04", "@num": "35", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307516", "@fin": "1993-08-18", "@num": "35", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307517", "@fin": "1997-04-11", "@num": "35", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307518", "@fin": "1998-04-22", "@num": "35", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307519", "@fin": "1999-03-31", "@num": "35", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307520", "@fin": "2014-01-01", "@num": "35", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448399", "@fin": "2017-01-01", "@num": "35", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033817773", "@fin": "2999-01-01", "@num": "35", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Présentent également le caractère de bénéfices industriels et commerciaux pour l’application de la taxe proportionnelle les bénéfices réalisés en France par les personnes physiques désignées ci-après :

1° Personnes se livrant à des opérations d'intermédiaires pour l’achat ou la vente des immeubles ou des fonds de commerce ou qui, habituellement, achètent en leur nom les mêmes biens en vue de les revendre ;

2° Personnes qui procèdent au lotissement et à la vente, dans les conditions (prévues par la loi d’urbanisme n° 324 du 15 juin 1943, de terrains leur appartenant ;

3° Personnes qui donnent en location un établissement commercial ou industriel muni du mobilier ou du matériel nécessaire à son exploitation, que la location comprenne, ou non, tout ou partie des éléments incorporels du fonds de commerce ou d’industrie ;

4° Adjudicataires, concessionnaires et fermiers de droits communaux.

" } }, "LEGIARTI000048103645": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "36", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048103645", "URL": "article/LEGI/ARTI/00/00/48/10/36/LEGIARTI000048103645.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 238 OCTIES", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 38 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 DUODECIES", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 QUATERDECIES", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 QUINDECIES", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 QUINDECIES A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 SEXDECIES", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 TERDECIES", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 27", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 10 H", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000006293468", "@num": "41", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957449", "@num": "238 octies", "#text": "Code général des impôts, CGI. - art. 238 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203585", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297628", "@num": "10 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300310", "@num": "23 J", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179864", "@fin": "2007-09-01", "#text": "DETERMINATION DES BENEFICES NETS INDUSTRIELS ET COMMERCIAUX.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048103697", "@fin": "1953-04-16", "@num": "40", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049458742", "@fin": "1954-08-15", "@num": "40", "@etat": "MODIFIE", "@debut": "1953-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049691928", "@fin": "1954-08-15", "@num": "40", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049508971", "@fin": "1955-05-08", "@num": "40", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049508937", "@fin": "1955-05-21", "@num": "40", "@etat": "MODIFIE", "@debut": "1955-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049704811", "@fin": "1979-07-01", "@num": "40", "@etat": "MODIFIE", "@debut": "1955-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307718", "@fin": "1977-12-31", "@num": "40", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006307719", "@fin": "2999-01-01", "@num": "40", "@etat": "VIGUEUR", "@debut": "1977-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Par dérogation aux dispositions du paragraphe 1 de l’article 38 ci-dessus, les plus-values provenant de la cession en cours d’exploitation des éléments de l’actif immobilisé ne sont pas comprises dans le bénéfice imposable de l’exercice au cours duquel elles ont été réalisées, si le contribuable prend l’engagement de réinvestir en immobilisations dans son entreprise, avant l’expiration d’un délai de trois ans à partir de la clôture de cet exercice, une somme égale au montant de ces plus-values ajoutées au prix de revient des éléments cédés.

2. Pour l’application de l’alinéa qui précède, les valeurs constituant le portefeuille ne sont considérées comme faisant partie de l’actif immobilisé que si elles sont entrées dans le patrimoine de l’entreprise cinq ans au moins avant la date de la cession.

D’autre part, sont assimilées à des immobilisations les acquisitions d’actions ou de parts ayant pour effet d’assurer à l’exploitant la pleine propriété de 30 p. 100 au moins du capital d’une tierce entreprise.

3. Si le remploi est effectué dans le délai prévu au paragraphe 1 ci-dessus, les plus-values distraites du bénéfice imposable sont considérées comme affectées à l’amortissement des nouvelles immobilisations et viennent en déduction du prix de revient pour le calcul des amortissements et des plus-values réalisées ultérieurement.
\nDans le cas contraire, elles sont rapportées au bénéfice imposable de l’exercice au cours duquel a expiré le délai ci-dessus.

" } }, "LEGIARTI000048103914": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1951-12-19", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048103914", "URL": "article/LEGI/ARTI/00/00/48/10/39/LEGIARTI000048103914.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 151 SEXIES", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 33 TER", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40 QUINQUIES", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 40 SEXIES", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 41", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 41 BIS", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 42", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 42 NONIES", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 42 OCTIES", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 42 SEPTIES", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 43 BIS", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000029994946", "@num": "80", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 80", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000043725622", "@num": "1", "#text": "Décret n°2021-849 du 29 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043715791", "@nortexte": "SSAS2115163D", "@numtexte": "2021-849", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "LEGIARTI000048683707", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022357562", "@num": "L131-6-3", "#text": "Code de la sécurité sociale. - art. L131-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025246783", "@num": "L232-3", "#text": "Code forestier (nouveau) - art. L232-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025246819", "@num": "L233-9", "#text": "Code forestier (nouveau) - art. 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}, { "@id": "LEGIARTI000047622475", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765876", "@num": "73 E", "#text": "Code général des impôts, CGI. - art. 73 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641561", "@num": "93 quater", "#text": "Code général des impôts, CGI. - art. 93 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296500", "@num": "2 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": 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"@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307553", "@fin": "2007-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307554", "@fin": "2008-04-03", "@num": "38", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620391", "@fin": "2009-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008501", "@fin": "2010-05-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200622", "@fin": "2011-08-03", "@num": "38", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445314", "@fin": "2013-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949192", "@fin": "2013-07-28", "@num": "38", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027794926", "@fin": "2014-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027654354", "@fin": "2014-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434549", "@fin": "2014-06-28", "@num": "38", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029144777", "@fin": "2015-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2014-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023965", "@fin": "2017-04-08", "@num": "38", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034388059", "@fin": "2017-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036362878", "@fin": "2019-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2017-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990566", "@fin": "2019-12-30", "@num": "38", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464437", "@fin": "2020-12-31", "@num": "38", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907895", "@fin": "2022-01-01", "@num": "38", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044988321", "@fin": "2025-02-16", "@num": "38", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051203585", "@fin": "2999-01-01", "@num": "38", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Sous réserve des dispositions des articles 43 et 152 ci-après, le bénéfice imposable est le bénéfice net, déterminé d’après les résultats d’ensemble des opérations de toute nature effectuées par les entreprises, y compris notamment les cessions d’éléments quelconques de l’actif, soit en cours, soit en fin d’exploitation.

2. Le bénéfice net est constitué par la différence entre les valeurs de l’actif net à la clôture et à l’ouverture de la période dont les résultats doivent servir de base à l’impôt diminuée des suppléments d’apport et augmentée des prélèvements effectués au cours de cette période par l’exploitant ou par les associés. L'actif net s’entend de l’excédent des valeurs d’actif sur le total formé au passif par les créances des tiers, les amortissements et les provisions justifiés.

3. Pour l’application des paragraphes 1 et 2 ci-dessus, les stocks sont évalués au prix de revient ou au cours du jour de la clôture de l’exercice, si ce cours est inférieur au prix de revient.

Les travaux en cours sont évalués au prix de revient.

" } }, "LEGIARTI000048103943": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1950-10-10", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048103943", "URL": "article/LEGI/ARTI/00/00/48/10/39/LEGIARTI000048103943.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000006316843", "@num": "6", "#text": "Loi n°74-1169 du 30 décembre 1974 - art. 6 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000513960", "@numtexte": "74-1169", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006316844", "@num": "7", "#text": "Loi n°74-1169 du 30 décembre 1974 - art. 7 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000513960", "@numtexte": "74-1169", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006316845", "@num": "8", "#text": "Loi n°74-1169 du 30 décembre 1974 - art. 8 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000513960", "@numtexte": "74-1169", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000020008623", "@num": "67", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000024415819", "@num": "16", "#text": "LOI n°2011-900\n du 29 juillet 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGITEXT000025392641", "#text": "Arrêté du 20 février 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025391542", "@nortexte": "EFIE1134787A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-20" }, { "@id": "LEGIARTI000028402680", "@num": "15", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000033235373", "#text": "Décret n°2016-1361 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000037526401", "@num": "109", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 109 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042778567", "@num": "19", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042778417", "@num": "20", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGITEXT000045193348", "#text": "Décret n°2022-208 du 18 février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045190541", "@nortexte": "ECOE2202669D", "@numtexte": "2022-208", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGITEXT000053199336", "#text": "Décret n°2025-1370 du 26 décembre 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053177717", "@nortexte": "CPPE2533605D", "@numtexte": "2025-1370", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-12-26" }, { "@id": "LEGIARTI000018617973", "@num": "46 quindecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018617963", "@num": "46 quindecies S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303045", "@num": "163 octodecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 octodecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288240", "@num": "211", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 211 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288234", "@num": "211 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 211 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020780544", "@num": "R313-17", "#text": "Code de la construction et de l'habitation. - art. R313-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033232256", "@num": "D133-9-1", "#text": "Code de la sécurité sociale. - art. D133-9-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675442", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023272085", "@num": "L136-4", "#text": "Code de la sécurité sociale. - art. L136-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468446", "@num": "L2111-24", "#text": "Code des transports - art. L2111-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845914", "@num": "L623-1", "#text": "Code du patrimoine - art. L623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662702", "@num": "111", "#text": "Code général des impôts, CGI. - art. 111 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981506", "@num": "123 bis", "#text": "Code général des impôts, CGI. - art. 123 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429140", "@num": "150-0 C", "#text": "Code général des impôts, CGI. - art. 150-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427840", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216315", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043048297", "@num": "1586 sexies", "#text": "Code général des impôts, CGI. - art. 1586 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218012", "@num": "163 bis G", "#text": "Code général des impôts, CGI. - art. 163 bis G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817205", "@num": "1651 B", "#text": "Code général des impôts, CGI. - art. 1651 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030610625", "@num": "1651 J", "#text": "Code général des impôts, CGI. - art. 1651 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988080", "@num": "199 ter B", "#text": "Code général des impôts, CGI. - art. 199 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687456", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987824", "@num": "199 ter D", "#text": "Code général des impôts, CGI. - art. 199 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033283512", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795430", "@num": "209 C", "#text": "Code général des impôts, CGI. - art. 209 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990551", "@num": "209-0 A", "#text": "Code général des impôts, CGI. - art. 209-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987619", "@num": "209-0 B", "#text": "Code général des impôts, CGI. - art. 209-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026294498", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833709", "@num": "210 F", "#text": "Code général des impôts, CGI. - art. 210 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613476", "@num": "210 sexies", "#text": "Code général des impôts, CGI. - art. 210 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468071", "@num": "212", "#text": "Code général des impôts, CGI. - art. 212 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047303756", "@num": "212 bis", "#text": "Code général des impôts, CGI. - art. 212 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795415", "@num": "217 sexdecies", "#text": "Code général des impôts, CGI. - art. 217 sexdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434377", "@num": "220", "#text": "Code général des impôts, CGI. - art. 220 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470944", "@num": "220 sexies", "#text": "Code général des impôts, CGI. - art. 220 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947372", "@num": "220 undecies", "#text": "Code général des impôts, CGI. - art. 220 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831317", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159750", "@num": "223 B bis", "#text": "Code général des impôts, CGI. - art. 223 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987493", "@num": "223 D", "#text": "Code général des impôts, CGI. - art. 223 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987482", "@num": "223 F", "#text": "Code général des impôts, CGI. - art. 223 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987785", "@num": "223 H", "#text": "Code général des impôts, CGI. - art. 223 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308744", "@num": "223 quater", "#text": "Code général des impôts, CGI. - art. 223 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308747", "@num": "223 quinquies", "#text": "Code général des impôts, CGI. - art. 223 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011715", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303949", "@num": "236 bis", "#text": "Code général des impôts, CGI. - art. 236 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047019270", "@num": "238", "#text": "Code général des impôts, CGI. - art. 238 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304038", "@num": "238 bis-0 I", "#text": "Code général des impôts, CGI. - art. 238 bis-0 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216496", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304080", "@num": "238 septies E", "#text": "Code général des impôts, CGI. - art. 238 septies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304121", "@num": "239 sexies", "#text": "Code général des impôts, CGI. - art. 239 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304137", "@num": "239 sexies C", "#text": "Code général des impôts, CGI. - art. 239 sexies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042882193", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986258", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203585", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873826", "@num": "39 AC", "#text": "Code général des impôts, CGI. - art. 39 AC (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020550994", "@num": "39 G", "#text": "Code général des impôts, CGI. - art. 39 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434561", "@num": "39 bis", "#text": "Code général des impôts, CGI. - art. 39 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217524", "@num": "39 bis A", "#text": "Code général des impôts, CGI. - art. 39 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302924", "@num": "39 duodecies A", "#text": "Code général des impôts, CGI. - art. 39 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217293", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660959", "@num": "39 quinquies I", "#text": "Code général des impôts, CGI. - art. 39 quinquies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302336", "@num": "39 ter C", "#text": "Code général des impôts, CGI. - art. 39 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988115", "@num": "39 terdecies", "#text": "Code général des impôts, CGI. - art. 39 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363121", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844070", "@num": "44 sexies-0 A", "#text": "Code général des impôts, CGI. - art. 44 sexies-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657803", "@num": "54 quater", "#text": "Code général des impôts, CGI. - art. 54 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307796", "@num": "72 C", "#text": "Code général des impôts, CGI. - art. 72 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518339", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469152", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441448", "@num": "990 E", "#text": "Code général des impôts, CGI. - art. 990 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295293", "@num": "102 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293986", "@num": "102 K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293987", "@num": "102 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293991", "@num": "102 R", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295425", "@num": "171 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182290", "@num": "34", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182288", "@num": "35", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025250875", "@num": "91 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296511", "@num": "10 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043670", "@num": "10 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296507", "@num": "10 undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297572", "@num": "2 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296502", "@num": "3", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043665", "@num": "38 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045195248", "@num": "38 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025250723", "@num": "38-0 septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38-0 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297927", "@num": "41 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624906", "@num": "46 AG quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298167", "@num": "46 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296784", "@num": "46 quater-0 ZA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296788", "@num": "46 quater-0 ZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298287", "@num": "46 quater-0 ZC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298389", "@num": "46 terdecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 terdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296872", "@num": "49 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298611", "@num": "49 octies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298613", "@num": "49 octies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642429", "@num": "46 quindecies U", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quindecies U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035917444", "@num": "R716-33", "#text": "Code rural et de la pêche maritime - art. 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L62 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179864", "@fin": "2007-09-01", "#text": "DETERMINATION DES BENEFICES NETS INDUSTRIELS ET COMMERCIAUX.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": 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"MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049641975", "@fin": "2025-02-16", "@num": "39", "@etat": "MODIFIE", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051213250", "@fin": "2026-09-01", "@num": "39", "@etat": "ABROGE_DIFF", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053154402", "@fin": "2999-01-01", "@num": "39", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Le bénéfice net est établi sous déduction de toutes charges, celles-ci comprenant notamment :

1° Les frais généraux de toute nature, les dépenses de personnel et de main d’œuvre, le loyer des immeubles dont l’entreprise est locataire. Toutefois, les frais de représentation, de mission et de déplacement déductibles ne peuvent dépasser des maxima fixés par décrets pris en conseil des ministres ;

2° Les amortissements réellement effectués par l’entreprise, dans la limite de ceux qui sont généralement admis d’après les usages de chaque nature d’industrie, de commerce ou d’exploitation, y compris ceux qui auraient été différés au cours d’exercices antérieurs déficitaires ;

3° Les intérêts servis aux associés à raison des sommes versées par eux dans la caisse sociale, en sus de leur part du capital, quelle que soit la forme de la société, dans la limite de ceux calculés au taux des avances de la Banque de France majoré de deux points ;

4° Sous réserve des dispositions de l’article 153 ci-après, les impôts à la charge de l'entreprise, mis en recouvrement au cours de l’exercice, à l’exception de l’impôt spécial sur la plus-value de réévaluation provenant des emprunts et de la taxe d'incorporation au capital de la provision pour renouvellement des stocks visés respectivement aux articles 232 et 233-1 b du présent code. Si des dégrèvements sont ultérieurement accordés sur ces impôts, leur montant entre dans les recettes de l’exercice au cours duquel l’exploitant est avisé de leur ordonnancement ;

5° Les provisions constituées en vue de faire face à des pertes ou charges nettement précisées et que des événements en cours rendent probables, à condition qu ’elles aient été effectivement constatées dans les écritures de l’exercice et figurent au relevé des provisions prévu à l’article 51 ci-après.

Un décret fixe les règles d’après lesquelles des provisions pour fluctuation des cours peuvent être retranchées des bénéfices des entreprises dont l’activité consiste essentiellement à transformer directement des matières premières acquises sur les marchés internationaux.

Un arrêté du ministre des finances fixe les limites dans lesquelles sont admises les provisions destinées à faire face aux risques particuliers afférents aux opérations de crédit à moyen et à long terme.

Les provisions qui, en tout ou en partie, reçoivent un emploi non conforme à leur destination ou deviennent sans objet au cours d’un exercice ultérieur sont rapportées aux résultats dudit exercice. Lorsque le rapport n ’a pas été effectué par l’entreprise elle-même, l’administration peut procéder aux redressements nécessaires dès qu’elle constate que les provisions sont devenues sans objet. Dans ce cas, les provisions sont, s’il y a lieu, rapportées aux résultats du plus ancien des exercices soumis à vérification.

Par dérogation aux dispositions de l’alinéa précédent, l’incorporation au capital, dans les conditions prévues par les lois n° 49-874 du 5 juillet 1949 (art. 9), n° 49-1641 du 31 décembre 1919 (art. 19) et n° 50-135 du 31 janvier 1950 (art. 16-IV), des provisions pour renouvellement des stocks constituées en conformité du décret du 30 janvier 1941 n’entraîne pas le rapport desdites provisions aux résultats de l’exercice en cours. Lorsqu’elle ne donne pas lieu à la perception de la taxe additionnelle au droit d’apport prévue à l’article 719 du présent code, cette incorporation est soumise à la taxe instituée par l’article 233 ci-après.

2. Les transactions, amendes, confiscations, pénalités de toute nature mises à la charge des contrevenants aux dispositions légales régissant les prix, le ravitaillement, la répartition des divers produits et l’assiette des impôts, contributions et taxes, ne sont pas admises en déduction des bénéfices soumis à l’impôt.

" } }, "LEGIARTI000048105386": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048105386", "URL": "article/LEGI/ARTI/00/00/48/10/53/LEGIARTI000048105386.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par le décret n° 50-478 du 6 avril 1950, publié au JORF du 30 avril 1950.

La plus-value du fonds de commerce (éléments corporels et incorporels) constatée à l’occasion du décès de l’exploitant ou de la cession ou de la cessation par ce dernier de son exploitation n’est pas comprise dans le bénéfice imposable lorsque l’exploitation est continuée, soit par un ou plusieurs héritiers ou successibles en ligne directe ou par le conjoint survivant, soit par une société en nom collectif, en commandite simple ou à responsabilité limitée constituée exclusivement, soit entre lesdits héritiers ou successibles en ligne directe, soit entre eux et le conjoint survivant ou le précédent exploitant.

L’application de cette disposition est subordonnée à l’obligation pour les nouveaux exploitants :

1° De n’apporter aucune augmentation aux évaluations des éléments d ’actif figurant au dernier bilan dressé par l’ancien exploitant, la différence entre la valeur d’apport desdits éléments et leur évaluation comptable pouvant toutefois, en cas de constitution d’une société à responsabilité limitée, être inscrite à l’actif du bilan social sous un poste dont il sera fait abstraction pour le calcul des amortissements à prélever sur les bénéfices et des plus-values ultérieures résultant de la réalisation de ces éléments ;

2° Sous réserve des dispositions du dernier alinéa du paragraphe 1 de l’article 39 ci-dessus, d’inscrire immédiatement à leur passif, en contre-partie des éléments d’actif pris en charge, des provisions pour renouvellement des stocks, de l’outillage et du matériel égales à celles figurant dans les écritures du précédent exploitant.

" } }, "LEGIARTI000048114565": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "45", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048114565", "URL": "article/LEGI/ARTI/00/00/48/11/45/LEGIARTI000048114565.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 238 bis I", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197188", "@fin": "2999-01-01", "#text": "3 : Révision des bilans", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000048114565", "@fin": "1979-07-01", "@num": "45", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006302435", "@fin": "2999-01-01", "@num": "45", "@etat": "VIGUEUR", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les entreprises visées aux articles 34 et 35 ci-dessus ont la faculté de procéder à la réévaluation de leur actif et de certains éléments de leur passif dans les conditions indiquées ci-après.

" } }, "LEGIARTI000048114738": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1951-05-26", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048114738", "URL": "article/LEGI/ARTI/00/00/48/11/47/LEGIARTI000048114738.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 302 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 302 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 302 septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 302 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 302 ter 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000017898951", "@num": "75", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017898955", "@num": "75 A", "#text": "Code général des impôts, CGI. - art. 75 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199531", "@fin": "1991-12-31", "#text": "a : Régime du forfait.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199043", "@fin": "2999-01-01", "#text": "A : Exploitants individuels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000048114738", "@fin": "1951-05-26", "@num": "50", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049356186", "@fin": "1952-04-15", "@num": "50", "@etat": "MODIFIE", "@debut": "1951-05-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049436837", "@fin": "1955-05-03", "@num": "50", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049663120", "@fin": "1979-07-01", "@num": "50", "@etat": "MODIFIE", "@debut": "1955-05-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302447", "@fin": "1991-12-31", "@num": "50", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006302448", "@fin": "1999-03-31", "@num": "50", "@etat": "ABROGE", "@debut": "1991-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Le bénéfice imposable est fixé forfaitairement en ce qui concerne les contribuables dont le chiffre d’affaires annuel n’excède pas 5 millions de francs s’il s’agit de redevables dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, ou 1.200.000 F s’il s’agit d’autres redevables.

Toutefois, les entreprises dont le chiffre d’affaires s’abaisse au-dessous de la limite prévue à l’alinéa précédent ne sont soumises au régime du forfait que lorsque leur chiffre d’affaires est resté inférieur à celte limite pendant trois exercices consécutifs de douze mois.

Dans les entreprises dont l’activité ressortit à la fois aux deux catégories prévues au premier alinéa du présent article, le bénéfice imposable est également fixé forfaitairement, pour l’ensemble des opérations de l’entreprise, lorsqu’aucune des deux limites de 5 millions de francs et de 1.200.000 F n’est dépassée.

2. Par dérogation aux dispositions du paragraphe 1 ci-dessus, les contribuables qui sont en mesure de satisfaire aux prescriptions des articles 53 et 54 ci-après ont la faculté d’être soumis au régime de l’imposition d’après le bénéfice réel. A cet effet, ils doivent notifier leur choix à l’inspecteur des contributions directes avant le 1er février de l’année suivant celle au titre de laquelle l’imposition est établie. L’option est valable pour ladite année et les deux années suivantes. Pendant cette période, elle est irrévocable.

" } }, "LEGIARTI000048114834": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "51", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048114834", "URL": "article/LEGI/ARTI/00/00/48/11/48/LEGIARTI000048114834.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1932", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 111 octies, 111 nonies, 111 decies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "Livre des procédures fiscales L191, R191-1", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L5", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179864", "@fin": "2007-09-01", "#text": "DETERMINATION DES BENEFICES NETS INDUSTRIELS ET COMMERCIAUX.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048114834", "@fin": "1979-07-01", "@num": "51", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307735", "@fin": "1982-01-01", "@num": "51", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006307736", "@fin": "1999-03-31", "@num": "51", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve des dispositions du paragraphe 2 de l’article 201 ci-après, le montant du bénéfice forfaitaire est évalué par l’administration des contributions directes d'après les résultats obtenus par le contribuable au cours de l’année de l’imposition.

L’évaluation faite par l’inspecteur est notifiée au contribuable, qui dispose d’un délai de vingt jours à partir de la réception de cette notification pour faire parvenir son acceptation ou formuler ses observations en indiquant le chiffre qu’il serait disposé à accepter.

Si le contribuable n’accepte pas le chiffre qui lui a été notifié et si, de son côté, l’inspecteur n’admet pas celui qui lui est proposé par l’intéressé dans ses observations, l'évaluation du bénéfice forfaitaire est faite par la commission départementale des impôts directs prévue à l’article 1651 du présent code.

Le chiffre arrêté par cette commission sert de base à l’imposition. Toutefois, le contribuable peut demander, par la voie contentieuse, après la mise en recouvrement du rôle et dans les délais prévus par l’article 1932 du présent code, une réduction de la base qui lui a été assignée, à condition de prouver que celle-ci est supérieure au bénéfice réalisé dans son entreprise au cours de l’année de l’imposition.

" } }, "LEGIARTI000048115174": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "54", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048115174", "URL": "article/LEGI/ARTI/00/00/48/11/51/LEGIARTI000048115174.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 53", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 38 bis A CGIAN3 38 quindecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000017885094", "@num": "18", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGITEXT000034586481", "#text": "Décret n°2017-727 du 3 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034579563", "@nortexte": "ECFE1701904D", "@numtexte": "2017-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGIARTI000047278736", "@num": "9", "#text": "Décret n°2023-165 du 7 mars 2023 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047277930", "@nortexte": "ECOE2233289D", "@numtexte": "2023-165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-03-07" }, { "@id": "LEGIARTI000048827413", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189274", "@num": "L47 A", "#text": "Livre des procédures fiscales - art. L47 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179864", "@fin": "2007-09-01", "#text": "DETERMINATION DES BENEFICES NETS INDUSTRIELS ET COMMERCIAUX.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048115174", "@fin": "1979-07-01", "@num": "54", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307739", "@fin": "1982-01-01", "@num": "54", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307740", "@fin": "1983-12-30", "@num": "54", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307741", "@fin": "1989-12-30", "@num": "54", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006307742", "@fin": "2999-01-01", "@num": "54", "@etat": "VIGUEUR", "@debut": "1989-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les contribuables visés à l’article précédent sont tenus de faire connaître à l’inspecteur, dans les deux mois suivant la clôture de chaque exercice, la valeur — au prix de revient ou au cours du jour de la clôture si ce cours est inférieur au prix de revient — du stock existant à la fin de l’exercice.

Ils sont tenus de fournir, en même temps que la déclaration dont la production est prévue à l’article 53 ci-dessus, un résumé de leur compte de pertes et profits, une copie de leur bilan et un relevé de leurs amortissements et des provisions constituées par prélèvement sur les bénéfices, avec l'indication précise de l’objet de ces amortissements et provisions.

Le déclarant est tenu de représenter à toute réquisition de l’inspecteur ou d’un suppléant ayant au moins le grade de contrôleur, tous documents comptables, inventaires, copies de lettres, pièces de recettes et de dépenses de nature à justifier l’exactitude des résultats indiqués dans sa déclaration.

Si la comptabilité est tenue en langue étrangère, une traduction certifiée par un traducteur juré doit être représentée à toute réquisition de l’inspecteur.

Les contribuables visés au premier alinéa de l’article 50 qui ont demandé à être soumis au régime de l’imposition d’après le bénéfice réel sont tenus de fournir, en même temps que leur déclaration, en sus des renseignements et documents énumérés au présent article, la déclaration prévue au deuxième alinéa de l’article 52.

" } }, "LEGIARTI000048115988": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "55", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1955-05-03", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048115988", "URL": "article/LEGI/ARTI/00/00/48/11/59/LEGIARTI000048115988.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGITEXT000034586481", "#text": "Décret n°2017-727 du 3 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034579563", "@nortexte": "ECFE1701904D", "@numtexte": "2017-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGIARTI000047278736", "@num": "9", "#text": "Décret n°2023-165 du 7 mars 2023 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047277930", "@nortexte": "ECOE2233289D", "@numtexte": "2023-165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-03-07" }, { "#text": "Livre des procédures fiscales L10 (1er al. du CGI 55)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L15 (3è al. du CGI 55)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales R13-1 (2è al. du CGI 55)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179864", "@fin": "2007-09-01", "#text": "DETERMINATION DES BENEFICES NETS INDUSTRIELS ET COMMERCIAUX.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048115988", "@fin": "1955-05-03", "@num": "55", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049663619", "@fin": "1979-07-01", "@num": "55", "@etat": "MODIFIE", "@debut": "1955-05-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307747", "@fin": "1982-01-01", "@num": "55", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006307748", "@fin": "2999-01-01", "@num": "55", "@etat": "VIGUEUR", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L’inspecteur vérifie les déclarations.

Pour vérification matérielle des stocks, il peut être suppléé par des fonctionnaires d’autres administrations spécialement commissionnés en vue de chaque opération.

L’inspecteur entend les intéressés lorsque leur audition lui paraît utile ou lorsqu’ils demandent à fournir des explications orales. Il peut rectifier les déclarations. Mais il fait alors connaître au contribuable la rectification qu’il envisage et lui en indique les motifs. Il invite en même temps l’intéressé à faire parvenir son acceptation ou ses observations dans un délai de vingt jours. A défaut de réponse dans ce délai, l’inspecteur fixe la base de l’imposition, sous réserve du droit de réclamation de l’intéressé après l’établissement du rôle.

Si, des observations ayant été présentées dans le même délai, le désaccord persiste, il peut être soumis à l’appréciation de la commission départementale des impôts directs prévue à l’article 1651 du présent code.

L’avis de la commission est notifié au contribuable par l’inspecteur, qui l’informe, en même temps, du chiffre d’après lequel il se propose de le taxer.

Si cette taxation est conforme à l’appréciation de la commission, le contribuable ne peut obtenir de réduction par voie de réclamation devant la juridiction contentieuse qu’en apportant la preuve du chiffre exact de ses bénéfices.

Dans le cas contraire, la charge de la preuve incombe à l’administration, en tant que le bénéfice retenu pour l’assiette de l’impôt excède l’appréciation de la commission.

" } }, "LEGIARTI000048116269": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "57", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048116269", "URL": "article/LEGI/ARTI/00/00/48/11/62/LEGIARTI000048116269.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000023347205", "@num": "136", "#text": "LOI n° 2010-1657 du 29 décembre 2010 - art. 136 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000037526401", "@num": "109", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 109 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000034472109", "#text": "Décret n°2017-601 du 21 avril 2017 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034455494", "@nortexte": "ECFE1710397D", "@numtexte": "2017-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-21" }, { "@id": "LEGIARTI000035422983", "@num": "1", "#text": "Arrêté du 9 août 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000035409835", "@nortexte": "CPAD1710053A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-08-09" }, { "@id": "LEGIARTI000006293503", "@num": "58", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293516", "@num": "62", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293520", "@num": "63", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 63 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293313", "@num": "67", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030023945", "@num": "1735 ter", "#text": "Code général des impôts, CGI. - art. 1735 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355796", "@num": "209 B", "#text": "Code général des impôts, CGI. - art. 209 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641637", "@num": "212 bis", "#text": "Code général des impôts, CGI. - art. 212 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033789380", "@num": "L10-0 AB", "#text": "Livre des procédures fiscales - art. L10-0 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815177", "@num": "L13 B", "#text": "Livre des procédures fiscales - art. L13 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526664", "@num": "L62 A", "#text": "Livre des procédures fiscales - art. L62 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179864", "@fin": "2007-09-01", "#text": "DETERMINATION DES BENEFICES NETS INDUSTRIELS ET COMMERCIAUX.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048116269", "@fin": "1979-07-01", "@num": "57", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307749", "@fin": "1982-01-01", "@num": "57", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307750", "@fin": "1996-05-12", "@num": "57", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307751", "@fin": "2004-06-01", "@num": "57", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307752", "@fin": "2010-01-01", "@num": "57", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657837", "@fin": "2014-08-10", "@num": "57", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355359", "@fin": "2024-01-01", "@num": "57", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838867", "@fin": "2999-01-01", "@num": "57", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l’établissement de la taxe proportionnelle due par les entreprises qui sont sous la dépendance ou qui possèdent le contrôle d’entreprises situées hors de France, les bénéfices indirectement transférés à ces dernières, soit par voie de majoration ou de diminution des prix d’achat ou de vente, soit par tout autre moyen, sont incorporés aux résultats accusés par les comptabilités. Il est procédé de même à l’égard des entreprises qui sont sous la dépendance d’une entreprise ou d’un groupe possédant également le contrôle d’entreprises situées hors de France.

A défaut d’éléments précis pour opérer les redressements prévus à l’alinéa précédent, les produits imposables sont déterminés par comparaison avec ceux des entreprises similaires exploitées normalement.

" } }, "LEGIARTI000048116376": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "58", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1955-05-03", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048116376", "URL": "article/LEGI/ARTI/00/00/48/11/63/LEGIARTI000048116376.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 181 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "Livre des procédures fiscales L75", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales R75-1 (2ème al. du CGI 58)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179864", "@fin": "2007-09-01", "#text": "DETERMINATION DES BENEFICES NETS INDUSTRIELS ET COMMERCIAUX.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin"

Article 1841 AUTONOME MODIFIE, en vigueur du 30/04/1950 au 01/07/1979 (Code général des impôts)