{ "article": { "LEGIARTI000006303909": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter Y", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006303909", "URL": "article/LEGI/ARTI/00/00/06/30/39/LEGIARTI000006303909.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235BXXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000198906", "#text": "Loi 97-277 1997-03-25", "@sens": "source", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006711186", "@num": "30", "#text": "Loi n°97-277 du 25 mars 1997 - art. 30 (Ab) JORF 26 mars 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162547", "@fin": "2005-01-01", "#text": "Section XV : Contribution des institutions financières.", "@debut": "1985-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006303908", "@fin": "1997-04-11", "@num": "235 ter Y", "@etat": "MODIFIE", "@debut": "1985-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303909", "@fin": "2002-01-01", "@num": "235 ter Y", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303910", "@fin": "2002-01-18", "@num": "235 ter Y", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303911", "@fin": "2002-12-31", "@num": "235 ter Y", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "DISJOINT", "LIEN_ART": { "@id": "LEGIARTI000006303912", "@fin": "2005-01-01", "@num": "235 ter Y", "@etat": "DISJOINT", "@debut": "2003-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les établissements de crédit, les entreprises d'assurances, de capitalisation et de réassurances de toute nature, ainsi que les sociétés immobilières pour le financement du commerce et de l'industrie, doivent acquitter une contribution annuelle sur certaines dépenses et charges comptabilisées au cours de l'année précédente.
\n
I. bis Les fonds d'épargne retraite prévus par la loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite ne sont pas assujettis à cette contribution.
\n
II. La contribution est assise sur les dépenses et charges comptabilisées au cours de l'année précédente au titre des frais de personnel, des travaux, fournitures et services extérieurs, des frais de transport et de déplacement, des frais divers de gestion et des amortissements des immeubles, matériels et véhicules utilisés pour les besoins de l'exploitation (1).
\n
\n
III. Le taux de la contribution est fixé à 1 %. Sur son montant ainsi calculé, il est pratiqué un abattement de 20 000 F.
\n
Elle est établie et recouvrée comme la retenue à la source sur le produit des obligations prévue à l'article 119 bis 1 et sous les mêmes garanties et sanctions.
\n
Elle est payable au plus tard le 15 octobre de chaque année, à la recette des impôts dont relèvent les entreprises. Le versement est accompagné du dépôt d'une déclaration établie dans les conditions fixées par le ministre de l'économie, des finances et du budget.
\n
La contribution est exclue des charges déductibles pour la détermination du résultat imposable de l'exercice au titre duquel elle est due.
\n
Si une entreprise soumise à la contribution présente un résultat déficitaire au titre du dernier exercice clos avant le 16 octobre d'une année, elle peut reporter le paiement de la contribution, dans la limite d'une somme égale au déficit, au 15 mai de l'année suivante.
\n
(1) Voir annexe III, articles 58 K à 58 N.
\n
" } }, "LEGIARTI000006303910": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter Y", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-18", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303910", "URL": "article/LEGI/ARTI/00/00/06/30/39/LEGIARTI000006303910.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235BXXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000198906", "#text": "Loi 97-277 1997-03-25", "@sens": "source", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@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": "LEGIARTI000006716519", "@num": "6", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 6 (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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162547", "@fin": "2005-01-01", "#text": "Section XV : Contribution des institutions financières.", "@debut": "1985-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006303908", "@fin": "1997-04-11", "@num": "235 ter Y", "@etat": "MODIFIE", "@debut": "1985-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303909", "@fin": "2002-01-01", "@num": "235 ter Y", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303910", "@fin": "2002-01-18", "@num": "235 ter Y", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303911", "@fin": "2002-12-31", "@num": "235 ter Y", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "DISJOINT", "LIEN_ART": { "@id": "LEGIARTI000006303912", "@fin": "2005-01-01", "@num": "235 ter Y", "@etat": "DISJOINT", "@debut": "2003-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les établissements de crédit, les entreprises d'assurances, de capitalisation et de réassurances de toute nature, ainsi que les sociétés immobilières pour le financement du commerce et de l'industrie, doivent acquitter une contribution annuelle sur certaines dépenses et charges comptabilisées au cours de l'année précédente.
\n
I bis. Les fonds d'épargne retraite prévus par la loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite ne sont pas assujettis à cette contribution.
\n
II. La contribution est assise sur les dépenses et charges comptabilisées au cours de l'année précédente au titre des frais de personnel, des travaux, fournitures et services extérieurs, des frais de transport et de déplacement, des frais divers de gestion et des amortissements des immeubles, matériels et véhicules utilisés pour les besoins de l'exploitation.
\n
\n
III. Le taux de la contribution est fixé à 1 %. Sur son montant ainsi calculé, il est pratiqué un abattement de 3 000 euros.
\n
Elle est établie et recouvrée comme la retenue à la source sur le produit des obligations prévue au 1 de l'article 119 bis et sous les mêmes garanties et sanctions.
\n
Elle est payable au plus tard le 15 octobre de chaque année, à la recette des impôts dont relèvent les entreprises. Le versement est accompagné du dépôt d'une déclaration établie dans les conditions fixées par le ministre de l'économie, des finances et du budget.
\n
La contribution est exclue des charges déductibles pour la détermination du résultat imposable de l'exercice au titre duquel elle est due.
\n
Si une entreprise soumise à la contribution présente un résultat déficitaire au titre du dernier exercice clos avant le 16 octobre d'une année, elle peut reporter le paiement de la contribution, dans la limite d'une somme égale au déficit, au 15 mai de l'année suivante.
" } }, "LEGIARTI000006307113": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "83", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006307113", "URL": "article/LEGI/ARTI/00/00/06/30/71/LEGIARTI000006307113.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0083AAXXXXXAR" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006290041", "@num": "48", "#text": "Loi n°78-763 du 19 juillet 1978 - art. 48 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000038108210", "@num": "2 ter", "#text": "Arrêté du 3 juillet 1978 - art. 2 ter (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000838203", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1978-07-03" }, { "@id": "LEGIARTI000006656106", "@num": "2", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 2 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000032443166", "@num": "30", "#text": "Loi n° 90-568 du 2 juillet 1990 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "JORFTEXT000000380034", "#text": "Loi 96-1181 1996-12-30 art. 87 II Finances pour 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319741", "@num": "87", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 87 () JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000198906", "#text": "Loi 97-277 1997-03-25", "@sens": "source", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006710887", "@num": "26", "#text": "Loi n°97-277 du 25 mars 1997 - art. 26 () JORF 26 mars 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "LEGIARTI000021699451", "@num": "2", "#text": "Arrêté du 26 décembre 2000 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000388784", "@nortexte": "MESS0023511A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000021699458", "@num": "4", "#text": "Arrêté du 26 décembre 2000 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000388784", "@nortexte": "MESS0023511A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000044620638", "@num": "1", "#text": "Décret n°2008-284 du 26 mars 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437811", "@nortexte": "ECET0805254D", "@numtexte": "2008-284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-26" }, { "@id": "LEGIARTI000019591778", "@num": "1", "#text": "Décret n°2008-1024\n du 7 octobre 2008 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019591417", "@nortexte": "MTSS0813727D", "@numtexte": "2008-1024", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-10-07" }, { "@id": "LEGIARTI000022286732", "@num": "Annexe", "#text": "Arrêté du 10 mai 2010 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022285005", "@nortexte": "MTSE1012449A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-10" }, { "@id": "LEGITEXT000034794085", "#text": "Arrêté du 17 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311316", "@nortexte": "EFII1031009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-17" }, { "@id": "LEGITEXT000038103528", "#text": "Arrêté du 12 mai 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043094", "@nortexte": "EFII1030981A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGITEXT000045738858", "#text": "Arrêté du 12 mai 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000045738896", "@num": "5", "#text": "Arrêté du 12 mai 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000038103580", "@num": "6", "#text": "Arrêté du 12 mai 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043094", "@nortexte": "EFII1030981A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGITEXT000027287474", "#text": "Arrêté du 30 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027286994", "@nortexte": "EFIE1304378A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-03-30" }, { "@id": "LEGITEXT000030296929", "#text": "ARRÊTÉ du 26 février 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030295547", "@nortexte": "FCPE1503903A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-26" }, { "@id": "LEGIARTI000049335512", "@num": "4", "#text": "Arrêté du 9 décembre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033670816", "@nortexte": "ECFE1631507A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000041405059", "@num": "2", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGITEXT000041666345", "#text": "Arrêté du 26 février 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041661664", "@nortexte": "CPAE2003592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-26" }, { "@id": "LEGIARTI000041965444", "@num": "1", "#text": "Décret n°2020-678 du 5 juin 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041963883", "@nortexte": "TRET2002375D", "@numtexte": "2020-678", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-05" }, { "@id": "LEGITEXT000043156755", "#text": "Arrêté du 15 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043155901", "@nortexte": "ECOE2104646A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-15" }, { "@id": "LEGIARTI000045012859", "@num": "1", "#text": "Arrêté du 23 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044615964", "@nortexte": "SSAS2123528A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-23" }, { "@id": "LEGITEXT000045163197", "#text": "Arrêté du 1er février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045160753", "@nortexte": "ECOE2202731A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-01" }, { "#text": "CGI Livre des procédures fiscales R196-1, R196-3, 34, 92, 44 bis II 2°, 3°, III, 83 bis, 6 1, 3, 170", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 38 septdecies, 38 septdecies A à 38 septdecies E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 5, 5 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGITEXT000047417238", "#text": "Arrêté du 27 mars 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047416556", "@nortexte": "ECOE2307260A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-27" }, { "#text": "Instruction 1996-01-04 5F-6-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-01-06 5F-1-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-01-23 5F-2-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@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": "LEGIARTI000021632267", "@num": "R351-5", "#text": "Code de la construction et de l'habitation. - art. R351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021632284", "@num": "R351-7", "#text": "Code de la construction et de l'habitation. - art. R351-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038878963", "@num": "R822-19", "#text": "Code de la construction et de l'habitation. - art. R822-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419142", "@num": "R822-3", "#text": "Code de la construction et de l'habitation. - art. R822-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045920163", "@num": "R822-4", "#text": "Code de la construction et de l'habitation. - art. R822-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724620", "@num": "L222-4", "#text": "Code de la mutualité - art. L222-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020986758", "@num": "D542-10", "#text": "Code de la sécurité sociale. - art. D542-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000036390283", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048703173", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724815", "@num": "L932-41", "#text": "Code de la sécurité sociale. - art. L932-41 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419421", "@num": "R532-3", "#text": "Code de la sécurité sociale. - art. R532-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031694502", "@num": "R532-8", "#text": "Code de la sécurité sociale. - art. R532-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020986739", "@num": "R831-6", "#text": "Code de la sécurité sociale. - art. R831-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724479", "@num": "L143-2", "#text": "Code des assurances - art. L143-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041969701", "@num": "R3132-1", "#text": "Code des transports - art. R3132-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038837111", "@num": "L3152-4", "#text": "Code du travail - art. L3152-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022234881", "@num": "L3153-3", "#text": "Code du travail - art. L3153-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019870599", "@num": "L3334-3", "#text": "Code du travail - art. L3334-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012174", "@num": "L3334-8", "#text": "Code du travail - art. L3334-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197156", "@num": "L3341-7", "#text": "Code du travail - art. L3341-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@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": "LEGIARTI000047288572", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030949107", "@num": "199 quater C", "#text": "Code général des impôts, CGI. - art. 199 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983297", "@num": "199 terdecies-0 C", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354271", "@num": "204 F", "#text": "Code général des impôts, CGI. - art. 204 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328024", "@num": "77 A", "#text": "Code général des impôts, CGI. - art. 77 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307126", "@num": "83 bis", "#text": "Code général des impôts, CGI. - art. 83 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695519", "@num": "38 septdecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695511", "@num": "38 septdecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695530", "@num": "38 sexdecies-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047417683", "@num": "6 B", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 6 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062759", "@num": "L221-31", "#text": "Code monétaire et financier - art. 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L351-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197201", "@fin": "2999-01-01", "#text": "2 : Détermination du revenu imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191575", "@fin": "2999-01-01", "#text": "V : Traitements, salaires, pensions et rentes viagères", "@debut": "1978-07-20" } ] }, "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 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"LEGIARTI000006307111", "@fin": "1995-10-27", "@num": "83", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307112", "@fin": "1997-04-11", "@num": "83", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307113", "@fin": "1998-04-22", "@num": "83", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307114", "@fin": "2001-12-29", "@num": "83", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307115", "@fin": "2002-03-31", "@num": "83", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307116", "@fin": "2003-08-22", "@num": "83", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307117", "@fin": "2003-12-31", "@num": "83", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307118", "@fin": "2004-08-17", "@num": "83", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307119", "@fin": "2006-03-24", "@num": "83", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307120", "@fin": "2007-01-01", "@num": "83", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307121", "@fin": "2007-12-22", "@num": "83", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017845142", "@fin": "2008-04-03", "@num": "83", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620194", "@fin": "2008-08-06", "@num": "83", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298424", "@fin": "2009-01-01", "@num": "83", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051825", "@fin": "2009-04-10", "@num": "83", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549422", "@fin": "2009-04-23", "@num": "83", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020551008", "@fin": "2010-05-01", "@num": "83", "@etat": "MODIFIE", "@debut": "2009-04-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201005", "@fin": "2011-01-01", "@num": "83", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378435", "@fin": "2011-06-12", "@num": "83", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189487", "@fin": "2011-12-30", "@num": "83", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091731", "@fin": "2012-05-07", "@num": "83", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842498", "@fin": "2013-01-01", "@num": "83", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946361", "@fin": "2013-06-07", "@num": "83", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518314", "@fin": "2014-01-01", "@num": "83", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028416904", "@fin": "2014-05-30", "@num": "83", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042340", "@fin": "2014-08-02", "@num": "83", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029321172", "@fin": "2015-06-06", "@num": "83", "@etat": "MODIFIE", "@debut": "2014-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701011", "@fin": "2016-06-13", "@num": "83", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701943", "@fin": "2017-01-01", "@num": "83", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028449311", "@fin": "2017-01-01", "@num": "83", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805468", "@fin": "2017-05-05", "@num": "83", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034597221", "@fin": "2018-01-01", "@num": "83", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429189", "@fin": "2018-06-23", "@num": "83", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037099957", "@fin": "2018-12-31", "@num": "83", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985819", "@fin": "2019-06-08", "@num": "83", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687715", "@fin": "2019-10-01", "@num": "83", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836866", "@fin": "2020-01-01", "@num": "83", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471577", "@fin": "2020-07-25", "@num": "83", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159036", "@fin": "2021-06-12", "@num": "83", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662712", "@fin": "2022-01-01", "@num": "83", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044626684", "@fin": "2022-03-01", "@num": "83", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046559951", "@fin": "2022-05-07", "@num": "83", "@etat": "MODIFIE", "@debut": "2022-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765903", "@fin": "2022-08-18", "@num": "83", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046197322", "@fin": "2023-06-03", "@num": "83", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622408", "@fin": "2024-06-02", "@num": "83", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641925", "@fin": "2999-01-01", "@num": "83", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le montant net du revenu imposable est déterminé en déduisant du montant brut des sommes payées et des avantages en argent ou en nature accordés :
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1° Les cotisations de sécurité sociale ;
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1° bis Les cotisations afférentes au régime de retraite complémentaire institué par la caisse nationale de prévoyance de la fonction publique. Des décrets peuvent étendre le bénéfice de cette disposition aux régimes de retraites complémentaires constitués au profit des fonctionnaires et agents de l'Etat, des collectivités locales et des établissements publics, soit auprès d'organismes relevant du code de la mutualité, soit auprès d'entreprises d'assurances régies par le livre III du code des assurances.
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1° ter. les versements des salariés et les contributions complémentaires de l'employeur aux plans d'épargne retraite prévus par la loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite dans la limite de la plus élevée de ces deux valeurs : 5 % du montant brut de la rémunération ou 20 % du plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale ; l'excédent est ajouté à la rémunération.
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La différence entre, d'une part, la limite définie au premier alinéa et, d'autre part, les versements et les contributions complémentaires de l'employeur effectués au titre d'une année peut être utilisée au cours de l'une des trois années suivantes pour effectuer des versements complémentaires bénéficiant de l'exonération prévue au précédent alinéa.
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Un décret fixe les conditions d'application de ces dispositions, et notamment les obligations déclaratives des employeurs et des salariés ;
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2° Les cotisations ou les primes versées aux organismes de retraite et de prévoyance complémentaires auxquels le salarié est affilié à titre obligatoire ainsi que les cotisations versées, à compter du 1er janvier 1993, à titre obligatoire au régime de prévoyance des joueurs professionnels de football institué par la charte du football professionnel.
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Lorsque le total des versements du salarié et de l'employeur tant aux caisses de sécurité sociale au titre de l'assurance vieillesse qu'aux organismes de retraite et de prévoyance complémentaires excède 19 % d'une somme égale à huit fois (2) le plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale ou lorsqu'à l'intérieur de cette limite, les versements aux seuls organismes de prévoyance dépassent 3 % de la même somme, l'excédent est ajouté à la rémunération ;
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Lorsque le total des versements aux caisses de sécurité sociale au titre de l'assurance vieillesse et aux régimes de retraites complémentaires adhérant à l'association des régimes de retraite complémentaire et à l'association générale des institutions de retraites des cadres excède 19 p. 100 d'une somme égale à huit fois le plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale, l'excédent n'est pas réintégré s'il correspond à des cotisations qui ne donnent pas droit à l'attribution de points supplémentaires de retraite ou à des rachats de cotisations afférents à la tranche C du salaire effectués auprès de régimes de retraites complémentaires adhérant à l'association générale des institutions de retraites des cadres ;
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2° bis Les contributions versées par les salariés en application des dispositions de l'article L. 351-3 du code du travail et destinées à financer le régime d'assurance des travailleurs privés d'emploi ;
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2° ter La contribution exceptionnelle de solidarité en faveur des travailleurs privés d'emploi, instituée par l'article 2 modifié de la loi n° 82-939 du 4 novembre 1982 ;
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2° quater Les intérêts des emprunts contractés, à compter du 1er janvier 1984, pour souscrire au capital d'une société nouvelle exerçant une activité industrielle, commerciale, artisanale ou libérale. Cette souscription doit intervenir l'année de la création de la société ou au cours de deux années suivantes.
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La déduction ne peut excéder 50 % du salaire versé à l'emprunteur par la société nouvelle. Elle ne peut être supérieure à 100 000 F.
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La société nouvelle doit être soumise à l'impôt sur les sociétés dans les conditions de droit commun, exercer une activité mentionnée aux articles 34 et 92 et répondre aux conditions suivantes :
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a. A la clôture de l'exercice, le prix de revient des biens d'équipement amortissables selon le mode dégressif en application des dispositions du 1 de l'article 39 A doit représenter au moins les deux tiers du prix de revient total des immobilisations corporelles amortissables ; les entrprises qui ne remplissent pas cette condition à la clôture de leur premier exercice peuvent bénéficier du dispositif à titre provisoire ; cet avantage leur sera définitivement acquis si le pourcentage des deux tiers est atteint à la clôture de l'exercice suivant ;
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b. Pour les entreprises constituées sous forme de société, les droits de vote attachés aux actions ou aux parts ne doivent pas être détenus, directement ou indirectement, pour plus de 50 % par d'autres sociétés ;
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c. Les entreprises créées dans le cadre d'une concentration ou restructuration d'activités préexistantes, ou pour la reprise de telles activités, ne peuvent bénéficier du dispositif ci-dessus. Toutefois, cette disposition ne s'applique pas aux entreprises créées pour la reprise d'établissements en difficulté.
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Les actions souscrites doivent obligatoirement revêtir la forme nominative.
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Le bénéfice de la déduction est subordonné au dépôt des titres chez un intermédiaire agréé.
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Si les actions ou les parts sociales souscrites sont cédées avant l'expiration d'un délai de cinq ans à compter de leur souscription, le total des intérêts déduits est ajouté au revenu brut perçu par l'emprunteur l'année de la cession.
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Toutefois, aucun rehaussement n'est effectué lorsque l'emprunteur ou son conjoint soumis à une imposition commune se trouve dans l'un des cas suivant : invalidité correspondant au classement dans la deuxième ou troisième des catégories prévues à l'article L. 341-4 du code de la sécurité sociale, décès, départ à la retraite ou licenciement.
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Un décret fixe les modalités d'application du présent paragraphe, notamment les obligations des emprunteurs et des intermédiaires agréés (3).
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2° quinquies Les intérêts des emprunts contractés, à compter du 1er janvier 1984, pour souscrire au capital d'une société coopérative ouvrière de production créée pour reprendre une entreprise dans les conditions fixées à l'article 48 de la loi n° 78-763 du 19 juillet 1978 portant statut des sociétés coopératives ouvrières de production.
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Cette disposition est applicable dans les conditions fixées au 2° quater.
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3° Les frais inhérents à la fonction ou à l'emploi lorsqu'ils ne sont pas couverts par des allocations spéciales.
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La déduction à effectuer du chef des frais professionnels est calculée forfaitairement en fonction du revenu brut, après défalcation des cotisations, contributions et intérêts mentionnés aux 1° à 2° quinquies et à l'article 83 bis ; elle est fixée à 10 % du montant de ce revenu. Elle est limitée à 54.770 F pour l'imposition des rémunérations perçues en 1984 ; chaque année, le plafond retenu pour l'imposition des revenus de l'année précédente est relevé dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu (4) (4').
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Toutefois, en ce qui concerne les catégories de professions qui comportent des frais dont le montant est notoirement supérieur à celui résultant de l'application du pourcentage prévu au deuxième alinéa, un arrêté ministériel fixe le taux de la déduction dont les contribuables appartenant à ces professions peuvent bénéficier en sus de la déduction forfaitaire visée audit alinéa. Cette déduction supplémentaire est limitée à 50.000 F. Elle est calculée sur le montant global des rémunérations et des remboursements et allocations pour frais professionnels perçus par les intéressés, après application à ce montant de la déduction forfaitaire pour frais professionnels de 10 % (5).
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Pour l'imposition des revenus des années 1997,1998 et 1999, la limite de 50 000 F mentionnée au troisième alinéa est respectivement fixée à 30 000 F, 20 000 F et 10 000 F (1).
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Le montant de la ou des déductions forfaitaires pour frais professionnels ne peut être inférieur à 2.000 F, sans pouvoir excéder le montant brut des traitements et salaires. Cette disposition s'applique séparément aux rémunérations perçues par chaque membre du foyer fiscal désigné à l'article 6-1 et 3.
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La somme de 2.000 F figurant au cinquième alinéa est révisée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu (6).
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Les bénéficiaires de traitements et salaires sont également admis à justifier du montant de leurs frais réels, soit dans la déclaration visée à l'article 170, soit sous forme de réclamation adressée au service des impôts dans le délai prévu aux articles R* 196-1 et R* 196-3 du livre des procédures fiscales. Le montant des frais réels à prendre en compte au titre de l'acquisition des immeubles, des véhicules et autres biens dont la durée d'utilisation est supérieure à un an s'entend de la dépréciation que ces biens ont subie au cours de l'année d'imposition.
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Sont assimilées à des frais professionnels réels les dépenses exposées en vue de l'obtention d'un diplôme ou d'une qualification professionnelle dans la perspective d'une insertion ou d'une conversion professionnelle par les personnes tirant un revenu de la pratique d'un sport.
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Les frais de déplacement (7) de moins de quarante kilomètres entre le domicile et le lieu de travail sont admis, sur justificatifs, au titre des frais professionnels réels. Lorsque la distance est supérieure, la déduction admise porte sur les quarante premiers kilomètres, sauf circonstances particulières notamment liées à l'emploi justifiant une prise en compte complète.
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(1) Annexe III, art. 38 septdecies.
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(2) A compter de l'imposition des revenus de 1988 et de 1989, la base de calcul des limites de 19 % et de 3 % est égale à douze fois le plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale.
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(3) Annexe III, art. 38 septdecies A à 38 septdecies E.
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(4) Pour l'imposition des revenus de l'année 1993 la déduction est limitée à 72.250 F. La limite était de de 70.900 F pour l'imposition des revenus de 1992.
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(5) Voir les déductions supplémentaires pour frais professionnels aux articles 5 et 5 A de l'annexe 4. L'alinéa est supprimé à compter de l'imposition des revenus de l'année 2000.
\n
(6) Pour l'imposition des revenus de l'année 1993, le minimum de déduction est fixé à 2.160 F.
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art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043094", "@nortexte": "EFII1030981A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGITEXT000027287474", "#text": "Arrêté du 30 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027286994", "@nortexte": "EFIE1304378A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-03-30" }, { "@id": "LEGITEXT000030296929", "#text": "ARRÊTÉ du 26 février 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030295547", "@nortexte": "FCPE1503903A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-26" }, { "@id": "LEGIARTI000049335512", "@num": "4", "#text": "Arrêté du 9 décembre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033670816", "@nortexte": "ECFE1631507A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000041405059", "@num": "2", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGITEXT000041666345", "#text": "Arrêté du 26 février 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041661664", "@nortexte": "CPAE2003592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-26" }, { "@id": "LEGIARTI000041965444", "@num": "1", "#text": "Décret n°2020-678 du 5 juin 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041963883", "@nortexte": "TRET2002375D", "@numtexte": "2020-678", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-05" }, { "@id": "LEGITEXT000043156755", "#text": "Arrêté du 15 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043155901", "@nortexte": "ECOE2104646A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-15" }, { "@id": "LEGIARTI000045012859", "@num": "1", "#text": "Arrêté du 23 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044615964", "@nortexte": "SSAS2123528A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-23" }, { "@id": "LEGITEXT000045163197", "#text": "Arrêté du 1er février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045160753", "@nortexte": "ECOE2202731A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-01" }, { "#text": "CGI 34, 92, 39 A, 83 bis, 6, 170", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 38 septdecies, 38 septdecies A à 38 septdecies E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 5, 5 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGITEXT000047417238", "#text": "Arrêté du 27 mars 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047416556", "@nortexte": "ECOE2307260A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-27" }, { "#text": "Instruction 1999-01-06 5F-2-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-01-12 5F-9-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-02-15 5F-10-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-05-25 5F-13-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-12-22 5F-18-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-01-31 5F-6-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-02-02 5F-7-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-12-30 5F-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@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": "LEGIARTI000021632267", "@num": "R351-5", "#text": "Code de la construction et de l'habitation. - art. R351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021632284", "@num": "R351-7", "#text": "Code de la construction et de l'habitation. - art. R351-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038878963", "@num": "R822-19", "#text": "Code de la construction et de l'habitation. - art. R822-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419142", "@num": "R822-3", "#text": "Code de la construction et de l'habitation. - art. R822-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045920163", "@num": "R822-4", "#text": "Code de la construction et de l'habitation. - art. R822-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724620", "@num": "L222-4", "#text": "Code de la mutualité - art. L222-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020986758", "@num": "D542-10", "#text": "Code de la sécurité sociale. - art. D542-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000036390283", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048703173", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724815", "@num": "L932-41", "#text": "Code de la sécurité sociale. - art. 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L143-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041969701", "@num": "R3132-1", "#text": "Code des transports - art. R3132-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038837111", "@num": "L3152-4", "#text": "Code du travail - art. L3152-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022234881", "@num": "L3153-3", "#text": "Code du travail - art. L3153-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019870599", "@num": "L3334-3", "#text": "Code du travail - art. L3334-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012174", "@num": "L3334-8", "#text": "Code du travail - art. L3334-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197156", "@num": "L3341-7", "#text": "Code du travail - art. 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Le montant net du revenu imposable est déterminé en déduisant du montant brut des sommes payées et des avantages en argent ou en nature accordés :
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1° Les cotisations de sécurité sociale ;
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1° bis Les cotisations afférentes au régime de retraite complémentaire institué par la caisse nationale de prévoyance de la fonction publique. Des décrets peuvent étendre le bénéfice de cette disposition aux régimes de retraites complémentaires constitués au profit des fonctionnaires et agents de l'Etat, des collectivités locales et des établissements publics, soit auprès d'organismes relevant du code de la mutualité, soit auprès d'entreprises d'assurances régies par le livre III du code des assurances (1).
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1° ter les versements des salariés et les contributions complémentaires de l'employeur aux plans d'épargne retraite prévus par la loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite dans la limite de la plus élevée de ces deux valeurs : 5 % du montant brut de la rémunération ou 20 % du plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale ; l'excédent est ajouté à la rémunération.
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La différence entre, d'une part, la limite définie au premier alinéa et, d'autre part, les versements et les contributions complémentaires de l'employeur effectués au titre d'une année peut être utilisée au cours de l'une des trois années suivantes pour effectuer des versements complémentaires bénéficiant de l'exonération prévue au précédent alinéa.
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Un décret fixe les conditions d'application de ces dispositions, et notamment les obligations déclaratives des employeurs et des salariés ;
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2° Les cotisations ou les primes versées aux organismes de retraite et de prévoyance complémentaires auxquels le salarié est affilié à titre obligatoire ainsi que les cotisations versées, à compter du 1er janvier 1993, à titre obligatoire au régime de prévoyance des joueurs professionnels de football institué par la charte du football professionnel.
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Lorsque le total des versements du salarié et de l'employeur tant aux caisses de sécurité sociale au titre de l'assurance vieillesse qu'aux organismes de retraite et de prévoyance complémentaires excède 19 % d'une somme égale à huit fois (2) le plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale ou lorsqu'à l'intérieur de cette limite, les versements aux seuls organismes de prévoyance dépassent 3 % de la même somme, l'excédent est ajouté à la rémunération ;
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Lorsque le total des versements aux caisses de sécurité sociale au titre de l'assurance vieillesse et aux régimes de retraites complémentaires adhérant à l'association des régimes de retraite complémentaire et à l'association générale des institutions de retraites des cadres excède 19 p. 100 d'une somme égale à huit fois le plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale, l'excédent n'est pas réintégré s'il correspond à des cotisations qui ne donnent pas droit à l'attribution de points supplémentaires de retraite ou à des rachats de cotisations afférents à la tranche C du salaire effectués auprès de régimes de retraites complémentaires adhérant à l'association générale des institutions de retraites des cadres ;
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2° bis Les contributions versées par les salariés en application des dispositions de l'article L. 351-3 du code du travail et destinées à financer le régime d'assurance des travailleurs privés d'emploi ;
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2° ter La contribution exceptionnelle de solidarité en faveur des travailleurs privés d'emploi, instituée par l'article 2 modifié de la loi n° 82-939 du 4 novembre 1982 ;
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2° quater Les intérêts des emprunts contractés, à compter du 1er janvier 1984, pour souscrire au capital d'une société nouvelle exerçant une activité industrielle, commerciale, artisanale ou libérale. Cette souscription doit intervenir l'année de la création de la société ou au cours de deux années suivantes.
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La déduction ne peut excéder 50 % du salaire versé à l'emprunteur par la société nouvelle. Elle ne peut être supérieure à 100.000 F.
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La société nouvelle doit être soumise à l'impôt sur les sociétés dans les conditions de droit commun, exercer une activité mentionnée aux articles 34 et 92 et répondre aux conditions suivantes :
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a. A la clôture de l'exercice, le prix de revient des biens d'équipement amortissables selon le mode dégressif en application des dispositions du 1 de l'article 39 A doit représenter au moins les deux tiers du prix de revient total des immobilisations corporelles amortissables ; les entrprises qui ne remplissent pas cette condition à la clôture de leur premier exercice peuvent bénéficier du dispositif à titre provisoire ; cet avantage leur sera définitivement acquis si le pourcentage des deux tiers est atteint à la clôture de l'exercice suivant ;
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b. Pour les entreprises constituées sous forme de société, les droits de vote attachés aux actions ou aux parts ne doivent pas être détenus, directement ou indirectement, pour plus de 50 % par d'autres sociétés ;
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c. Les entreprises créées dans le cadre d'une concentration ou restructuration d'activités préexistantes, ou pour la reprise de telles activités, ne peuvent bénéficier du dispositif ci-dessus. Toutefois, cette disposition ne s'applique pas aux entreprises créées pour la reprise d'établissements en difficulté.
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Les actions souscrites doivent obligatoirement revêtir la forme nominative.
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Le bénéfice de la déduction est subordonné au dépôt des titres chez un intermédiaire agréé.
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Si les actions ou les parts sociales souscrites sont cédées avant l'expiration d'un délai de cinq ans à compter de leur souscription, le total des intérêts déduits est ajouté au revenu brut perçu par l'emprunteur l'année de la cession.
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Toutefois, aucun rehaussement n'est effectué lorsque l'emprunteur ou son conjoint soumis à une imposition commune se trouve dans l'un des cas suivant : invalidité correspondant au classement dans la deuxième ou troisième des catégories prévues à l'article L. 341-4 du code de la sécurité sociale, décès, départ à la retraite ou licenciement.
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Un décret fixe les modalités d'application du présent paragraphe, notamment les obligations des emprunteurs et des intermédiaires agréés (3).
\n
2° quinquies Les intérêts des emprunts contractés, à compter du 1er janvier 1984, pour souscrire au capital d'une société coopérative ouvrière de production créée pour reprendre une entreprise dans les conditions fixées à l'article 48 de la loi n° 78-763 du 19 juillet 1978 portant statut des sociétés coopératives ouvrières de production.
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Cette disposition est applicable dans les conditions fixées au 2° quater.
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3° Les frais inhérents à la fonction ou à l'emploi lorsqu'ils ne sont pas couverts par des allocations spéciales.
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La déduction à effectuer du chef des frais professionnels est calculée forfaitairement en fonction du revenu brut, après défalcation des cotisations, contributions et intérêts mentionnés aux 1° à 2° quinquies et à l'article 83 bis ; elle est fixée à 10 % du montant de ce revenu. Elle est limitée à 54.770 F pour l'imposition des rémunérations perçues en 1984 ; chaque année, le plafond retenu pour l'imposition des revenus de l'année précédente est relevé dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu.
\n
Toutefois, en ce qui concerne les catégories de professions qui comportent des frais dont le montant est notoirement supérieur à celui résultant de l'application du pourcentage prévu au deuxième alinéa, un arrêté ministériel fixe le taux de la déduction dont les contribuables appartenant à ces professions peuvent bénéficier en sus de la déduction forfaitaire visée audit alinéa. Cette déduction supplémentaire est limitée à 50.000 F. Elle est calculée sur le montant global des rémunérations et des remboursements et allocations pour frais professionnels perçus par les intéressés, après application à ce montant de la déduction forfaitaire pour frais professionnels de 10 % (4).
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Pour l'imposition des revenus des années 1998,1999 et 2000, la limite de 50 000 F mentionnée au troisième alinéa est respectivement fixée à 30 000 F, 20 000 F et 10 000 F.
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Le montant de la ou des déductions forfaitaires pour frais professionnels ne peut être inférieur à 2.000 F ou à 5 000 F pour les personnes inscrites en tant que demandeurs d'emploi depuis plus d'un an, sans pouvoir excéder le montant brut des traitements et salaires. Cette disposition s'applique séparément aux rémunérations perçues par chaque membre du foyer fiscal désigné à l'article 6 1 et 3.
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Les sommes figurant au cinquième alinéa sont révisées chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu.
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Les bénéficiaires de traitements et salaires sont également admis à justifier du montant de leurs frais réels, soit dans la déclaration visée à l'article 170, soit sous forme de réclamation adressée au service des impôts dans le délai prévu aux articles R* 196-1 et R* 196-3 du livre des procédures fiscales. Le montant des frais réels à prendre en compte au titre de l'acquisition des immeubles, des véhicules et autres biens dont la durée d'utilisation est supérieure à un an s'entend de la dépréciation que ces biens ont subie au cours de l'année d'imposition.
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Sont assimilées à des frais professionnels réels les dépenses exposées en vue de l'obtention d'un diplôme ou d'une qualification professionnelle dans la perspective d'une insertion ou d'une conversion professionnelle par les personnes tirant un revenu de la pratique d'un sport.
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Les frais de déplacement de moins de quarante kilomètres entre le domicile et le lieu de travail sont admis, sur justificatifs, au titre des frais professionnels réels. Lorsque la distance est supérieure, la déduction admise porte sur les quarante premiers kilomètres, sauf circonstances particulières notamment liées à l'emploi justifiant une prise en compte complète.
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(1) Annexe III, art. 38 septdecies.
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(2) A compter de l'imposition des revenus de 1988 et de 1989, la base de calcul des limites de 19 % et de 3 % est égale à douze fois le plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale.
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(3) Annexe III, art. 38 septdecies A à 38 septdecies E.
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(4) Voir les déductions supplémentaires pour frais professionnels aux articles 5 et 5 A de l'annexe 4.
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L341-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197201", "@fin": "2999-01-01", "#text": "2 : Détermination du revenu imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191575", "@fin": "2999-01-01", "#text": "V : Traitements, salaires, pensions et rentes viagères", "@debut": "1978-07-20" } ] }, "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 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"@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307100", "@fin": "1985-01-01", "@num": "83", "@etat": "MODIFIE", "@debut": "1984-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307101", "@fin": "1986-07-31", "@num": "83", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307102", "@fin": "1987-01-28", "@num": "83", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307103", "@fin": "1987-12-31", "@num": "83", "@etat": "MODIFIE", "@debut": "1987-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307104", "@fin": "1988-12-30", "@num": "83", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307105", "@fin": 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307117", "@fin": "2003-12-31", "@num": "83", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307118", "@fin": "2004-08-17", "@num": "83", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307119", "@fin": "2006-03-24", "@num": "83", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307120", "@fin": "2007-01-01", "@num": "83", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307121", "@fin": "2007-12-22", "@num": "83", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017845142", "@fin": "2008-04-03", "@num": "83", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620194", "@fin": "2008-08-06", "@num": "83", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298424", "@fin": "2009-01-01", "@num": "83", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051825", "@fin": "2009-04-10", "@num": "83", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549422", "@fin": "2009-04-23", "@num": "83", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020551008", "@fin": "2010-05-01", "@num": "83", "@etat": "MODIFIE", "@debut": "2009-04-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201005", "@fin": "2011-01-01", "@num": "83", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378435", "@fin": "2011-06-12", "@num": "83", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189487", "@fin": "2011-12-30", "@num": "83", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091731", "@fin": "2012-05-07", "@num": "83", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842498", "@fin": "2013-01-01", "@num": "83", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946361", "@fin": "2013-06-07", "@num": "83", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518314", "@fin": 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Le montant net du revenu imposable est déterminé en déduisant du montant brut des sommes payées et des avantages en argent ou en nature accordés :
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1° Les cotisations de sécurité sociale ;
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1° bis Les cotisations afférentes au régime de retraite complémentaire institué par la caisse nationale de prévoyance de la fonction publique. Des décrets peuvent étendre le bénéfice de cette disposition aux régimes de retraites complémentaires constitués au profit des fonctionnaires et agents de l'Etat, des collectivités locales et des établissements publics, soit auprès d'organismes relevant du code de la mutualité, soit auprès d'entreprises d'assurances régies par le livre III du code des assurances.
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1° ter les versements des salariés et les contributions complémentaires de l'employeur aux plans d'épargne retraite prévus par la loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite dans la limite de la plus élevée de ces deux valeurs : 5 % du montant brut de la rémunération ou 20 % du plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale ; l'excédent est ajouté à la rémunération.
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La différence entre, d'une part, la limite définie au premier alinéa et, d'autre part, les versements et les contributions complémentaires de l'employeur effectués au titre d'une année peut être utilisée au cours de l'une des trois années suivantes pour effectuer des versements complémentaires bénéficiant de l'exonération prévue au premier alinéa.
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Un décret fixe les conditions d'application de ces dispositions, et notamment les obligations déclaratives des employeurs et des salariés ;
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2° Les cotisations ou les primes versées aux organismes de retraite et de prévoyance complémentaires auxquels le salarié est affilié à titre obligatoire ainsi que les cotisations versées, à compter du 1er janvier 1993, à titre obligatoire au régime de prévoyance des joueurs professionnels de football institué par la charte du football professionnel.
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Lorsque le total des versements du salarié et de l'employeur tant aux caisses de sécurité sociale au titre de l'assurance vieillesse qu'aux organismes de retraite et de prévoyance complémentaires excède 19 % d'une somme égale à huit fois le plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale ou lorsqu'à l'intérieur de cette limite, les versements aux seuls organismes de prévoyance dépassent 3 % de la même somme, l'excédent est ajouté à la rémunération ;
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Lorsque le total des versements aux caisses de sécurité sociale au titre de l'assurance vieillesse et aux régimes de retraites complémentaires adhérant à l'association des régimes de retraite complémentaire et à l'association générale des institutions de retraites des cadres excède 19 p. 100 d'une somme égale à huit fois le plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale, l'excédent n'est pas réintégré s'il correspond à des cotisations qui ne donnent pas droit à l'attribution de points supplémentaires de retraite ou à des rachats de cotisations afférents à la tranche C du salaire effectués auprès de régimes de retraites complémentaires adhérant à l'association générale des institutions de retraites des cadres ;
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2° bis Les contributions versées par les salariés en application des dispositions de l'article L. 351-3 du code du travail et destinées à financer le régime d'assurance des travailleurs privés d'emploi ;
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2° ter La contribution exceptionnelle de solidarité en faveur des travailleurs privés d'emploi, instituée par l'article 2, modifié, de la loi n° 82-939 du 4 novembre 1982 ;
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2° quater Les intérêts des emprunts contractés, à compter du 1er janvier 1984, pour souscrire au capital d'une société nouvelle exerçant une activité industrielle, commerciale, artisanale ou libérale. Cette souscription doit intervenir l'année de la création de la société ou au cours de deux années suivantes.
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La déduction ne peut excéder 50 % du salaire versé à l'emprunteur par la société nouvelle. Elle ne peut être supérieure à 15 250 euros.
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La société nouvelle doit être soumise à l'impôt sur les sociétés dans les conditions de droit commun, exercer une activité mentionnée aux articles 34 et 92 et répondre aux conditions suivantes :
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a. A la clôture de l'exercice, le prix de revient des biens d'équipement amortissables selon le mode dégressif en application des dispositions du 1 de l'article 39 A doit représenter au moins les deux tiers du prix de revient total des immobilisations corporelles amortissables ; les entreprises qui ne remplissent pas cette condition à la clôture de leur premier exercice peuvent bénéficier du dispositif à titre provisoire ; cet avantage leur sera définitivement acquis si le pourcentage des deux tiers est atteint à la clôture de l'exercice suivant ;
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b. Pour les entreprises constituées sous forme de société, les droits de vote attachés aux actions ou aux parts ne doivent pas être détenus, directement ou indirectement, pour plus de 50 % par d'autres sociétés ;
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c. Les entreprises créées dans le cadre d'une concentration ou restructuration d'activités préexistantes, ou pour la reprise de telles activités, ne peuvent bénéficier du dispositif ci-dessus. Toutefois, cette disposition ne s'applique pas aux entreprises créées pour la reprise d'établissements en difficulté.
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Les actions souscrites doivent obligatoirement revêtir la forme nominative.
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Le bénéfice de la déduction est subordonné au dépôt des titres chez un intermédiaire agréé.
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Si les actions ou les parts sociales souscrites sont cédées avant l'expiration d'un délai de cinq ans à compter de leur souscription, le total des intérêts déduits est ajouté au revenu brut perçu par l'emprunteur l'année de la cession.
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Toutefois, aucun rehaussement n'est effectué lorsque l'emprunteur ou son conjoint soumis à une imposition commune se trouve dans l'un des cas suivant : invalidité correspondant au classement dans la deuxième ou troisième des catégories prévues à l'article L. 341-4 du code de la sécurité sociale, décès, départ à la retraite ou licenciement.
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Un décret fixe les modalités d'application du présent paragraphe, notamment les obligations des emprunteurs et des intermédiaires agréés.
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2° quinquies Les intérêts des emprunts contractés, à compter du 1er janvier 1984, pour souscrire au capital d'une société coopérative ouvrière de production créée pour reprendre une entreprise dans les conditions fixées à l'article 48 de la loi n° 78-763 du 19 juillet 1978 portant statut des sociétés coopératives ouvrières de production.
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Cette disposition est applicable dans les conditions fixées au 2° quater.
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3° Les frais inhérents à la fonction ou à l'emploi lorsqu'ils ne sont pas couverts par des allocations spéciales.
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La déduction à effectuer du chef des frais professionnels est calculée forfaitairement en fonction du revenu brut, après défalcation des cotisations, contributions et intérêts mentionnés aux 1° à 2° quinquies et à l'article 83 bis ; elle est fixée à 10 % du montant de ce revenu. Elle est limitée à 12 229 euros pour l'imposition des rémunérations perçues en 2001 ; chaque année, le plafond retenu pour l'imposition des revenus de l'année précédente est relevé dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu.
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Toutefois, en ce qui concerne les catégories de professions qui comportent des frais dont le montant est notoirement supérieur à celui résultant de l'application du pourcentage prévu au deuxième alinéa, un arrêté ministériel fixe le taux de la déduction dont les contribuables appartenant à ces professions peuvent bénéficier en sus de la déduction forfaitaire visée audit alinéa. Cette déduction supplémentaire est limitée à 50.000 F. Elle est calculée sur le montant global des rémunérations et des remboursements et allocations pour frais professionnels perçus par les intéressés, après application à ce montant de la déduction forfaitaire pour frais professionnels de 10 %.
\n
Pour l'imposition des revenus des années 1998,1999 et 2000, la limite de 50 000 F mentionnée au troisième alinéa est respectivement fixée à 30 000 F, 20 000 F et 10 000 F.
\n
Le montant de la ou des déductions forfaitaires pour frais professionnels ne peut être inférieur à 364 euros ou à 797 euros pour les personnes inscrites en tant que demandeurs d'emploi depuis plus d'un an, sans pouvoir excéder le montant brut des traitements et salaires. Cette disposition s'applique séparément aux rémunérations perçues par chaque membre du foyer fiscal désigné aux 1 et 3 de l'article 6.
\n
Les sommes figurant au cinquième alinéa sont révisées chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu.
\n
Les bénéficiaires de traitements et salaires sont également admis à justifier du montant de leurs frais réels, soit dans la déclaration visée à l'article 170, soit sous forme de réclamation adressée au service des impôts dans le délai prévu aux articles R* 196-1 et R* 196-3 du livre des procédures fiscales. Le montant des frais réels à prendre en compte au titre de l'acquisition des immeubles, des véhicules et autres biens dont la durée d'utilisation est supérieure à un an s'entend de la dépréciation que ces biens ont subie au cours de l'année d'imposition.
\n
Sont assimilées à des frais professionnels réels les dépenses exposées en vue de l'obtention d'un diplôme ou d'une qualification professionnelle dans la perspective d'une insertion ou d'une conversion professionnelle par les personnes tirant un revenu de la pratique d'un sport.
\n
Les frais de déplacement de moins de quarante kilomètres entre le domicile et le lieu de travail sont admis, sur justificatifs, au titre des frais professionnels réels. Lorsque la distance est supérieure, la déduction admise porte sur les quarante premiers kilomètres, sauf circonstances particulières notamment liées à l'emploi justifiant une prise en compte complète.
" } }, "LEGIARTI000006307975": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "158", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006307975", "URL": "article/LEGI/ARTI/00/00/06/30/79/LEGIARTI000006307975.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0158AAXXXXXAQ" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522557", "#text": "Loi 77-486 1977-05-13", "@sens": "source", "@cidtexte": "JORFTEXT000000522557", "@numtexte": "77-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-05-13" }, { "@id": "JORFTEXT000000886676", "#text": "Loi 79-594 1979-07-13", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "JORFTEXT000000691996", "#text": "Loi 83-1 1983-01-03 art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000691996", "@numtexte": "83-1", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-03" }, { "@id": "JORFTEXT000000320661", "#text": "Loi 84-578 1984-07-09", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000037949589", "@num": "15", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000192682", "#text": "Loi 96-126 1996-02-21 art. 2 I JORF 22 février 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000192682", "@nortexte": "TEFX9500150L", "@numtexte": "96-126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006319646", "@num": "4", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 4 () JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000198906", "#text": "Loi 97-277 1997-03-25", "@sens": "source", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006710889", "@num": "28", "#text": "Loi n°97-277 du 25 mars 1997 - art. 28 () JORF 26 mars 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "LEGIARTI000017856303", "@num": "6", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000022126171", "@num": "Annexe", "#text": "Arrêté du 7 avril 2010 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022125004", "@nortexte": "BCRL1008862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-07" }, { "@id": "LEGIARTI000029387076", "@num": "151", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 151 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000039400970", "@num": "151-1", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 151-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000033627903", "#text": "Arrêté du 22 novembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033624756", "@nortexte": "ECFE1622351A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-22" }, { "@id": "LEGIARTI000043082306", "@num": "1", "#text": "Arrêté du 18 janvier 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043080578", "@nortexte": "TRAA2100080A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-18" }, { "#text": "CGI 12, 13, 14 à 33 quinquies, 157, 125 A, 125 C, 132 ter quinquies, 199 undecies, 156, 197, 163 octies, 92 B, 94 A, 34 à 61 A, 302 ter à 302 septies, 302 septies A bis, 63 à 78, 92 à 103, 62, 39 duodecies, 39 terdecies, 39 quindecies, 93 quater, 170", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L5, L6, L8, L7", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 ZH", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000039400180", "@num": "15", "#text": "Décret n°2019-1193 du 19 novembre 2019 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000039397838", "@nortexte": "ECOE1915575D", "@numtexte": "2019-1193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-19" }, { "@id": "LEGITEXT000043082298", "#text": "Arrêté du 18 janvier 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043080578", "@nortexte": "TRAA2100080A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-18" }, { "@id": "LEGIARTI000006296139", "@num": "371 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019493914", "@num": "15", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025349569", "@num": "11", "#text": "Code de déontologie des professionnels de l'exp... - art. 11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074510", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021632267", "@num": "R351-5", "#text": "Code de la construction et de l'habitation. - art. R351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031694587", "@num": "R351-7", "#text": "Code de la construction et de l'habitation. - art. R351-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038878963", "@num": "R822-19", "#text": "Code de la construction et de l'habitation. - art. R822-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045920163", "@num": "R822-4", "#text": "Code de la construction et de l'habitation. - art. R822-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000036390283", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (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": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354506", "@num": "L136-6-1", "#text": "Code de la sécurité sociale. - art. L136-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020986739", "@num": "R831-6", "#text": "Code de la sécurité sociale. - art. R831-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902982", "@num": "L3315-1", "#text": "Code du travail - art. L3315-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648992", "@num": "L352-3", "#text": "Code du travail - art. L352-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048600528", "@num": "L5428-1", "#text": "Code du travail - art. L5428-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091704", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288741", "@num": "163 bis", "#text": "Code général des impôts, CGI. - art. 163 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815879", "@num": "1649 quater L", "#text": "Code général des impôts, CGI. - art. 1649 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768541", "@num": "1649 quater N", "#text": "Code général des impôts, CGI. - art. 1649 quater N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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" }, { "@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": "LEGIARTI000047623321", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025841946", "@num": "1767", "#text": "Code général des impôts, CGI. - art. 1767 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826509", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159431", "@num": "199 undecies C", "#text": "Code général des impôts, CGI. - art. 199 undecies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909847", "@num": "200 A", "#text": "Code général des impôts, CGI. - art. 200 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374360", "@num": "204", "#text": "Code général des impôts, CGI. - art. 204 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354271", "@num": "204 F", "#text": "Code général des impôts, CGI. - art. 204 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622843", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304154", "@num": "243 bis", "#text": "Code général des impôts, CGI. - art. 243 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328024", "@num": "77 A", "#text": "Code général des impôts, CGI. - art. 77 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238542", "@num": "371 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238680", "@num": "371 Z quaterdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238757", "@num": "371 bis B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033230802", "@num": "371 bis C bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis C bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182220", "@num": "371 bis D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006324", "@num": "371 bis E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006313", "@num": "371 bis I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296693", "@num": "39 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042161123", "@num": "41 sexdecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297820", "@num": "41 sexdecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297829", "@num": "41 sexdecies I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300305", "@num": "23 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. 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"LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037099717", "@fin": "2018-12-31", "@num": "158", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987843", "@fin": "2019-06-08", "@num": "158", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687554", "@fin": "2019-10-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836594", "@fin": "2019-12-31", "@num": "158", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468289", "@fin": "2020-07-25", "@num": "158", "@etat": "MODIFIE", "@debut": "2019-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042158853", "@fin": "2020-12-31", "@num": "158", "@etat": "MODIFIE", 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1. Les revenus nets des diverses catégories entrant dans la composition du revenu net global sont évalués d'après les règles fixées aux articles 12 et 13 et dans les conditions prévues aux 2 à 6 ci-après, sans qu'il y ait lieu de distinguer suivant que ces revenus ont leur source en France ou hors de France.
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Toutefois, en ce qui concerne les entreprises et exploitations situées hors de France, les règles fixées par le présent code pour la détermination forfaitaire des bénéfices imposables ne sont pas applicables.
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2. Le revenu net foncier est déterminé conformément aux disposition des articles 14 à 33 quinquies.
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3. Les revenus de capitaux mobiliers comprennent tous les revenus visés au VII de la 1ère sous-section de la présente section, à l'exception des revenus expressément affranchis de l'impôt en vertu de l'article 157 et des revenus ayant supporté le prélèvement visé à l'article 125 A .
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Lorsqu'ils sont payables en espèces les revenus visés au premier alinéa sont soumis à l'impôt sur le revenu au titre de l'année soit de leur paiement en espèces ou par chèques, soit de leur inscription au crédit d'un compte.
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Il est opéré un abattement annuel de 8.000 F pour les contribuables célibataires, veufs ou divorcés et de 16.000 F pour les contribuables mariés soumis à imposition commune sur la somme des revenus et gains imposables suivants :
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1° 2° (Dispositions abrogées) ;
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3° Revenus correspondant à des dividendes d'actions émises en France. Toutefois, cet abattement ne peut être effectué sur le montant des revenus d'actions souscrites avec le bénéfice de la réduction d'impôt prévue à l'article 199 undecies. Il ne s'applique pas aux revenus d'actions qui ne répondent pas aux conditions prévues par la première phrase du 1° de l'article 163 octies lorsqu'ils sont encaissés par des personnes qui détiennent, directement ou indirectement, plus de 35 p. 100 des droits sociaux dans la société distributrice. Pour l'application de cette disposition, les droits sociaux appartenant au conjoint sont considérés comme détenus indirectement.
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4° (Dispositions abrogées) ;
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5° Produits des parts de société ou d'exploitation agricole à responsabilité limitée et des parts bénéficiaires ou de fondateur lorsque ces parts sont émises par des sociétés ou exploitations soumises à l'impôt sur les sociétés et que les produits sont encaissés par des personnes détenant, directement ou indirectement, moins de 35 p. 100 des droits sociaux dans la société distributrice. Pour l'application de cette disposition, les droits sociaux appartenant au conjoint sont considérés comme détenus indirectement (1).
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6° Intérêts versés au titre des sommes portées sur un compte bloqué individuel qui remplissent les conditions visées au I de l'article 125 C. Les dispositions du II de l'article 125 C sont applicables en cas de non-respect des obligations fixées au I du même article (2).
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L'abattement prévu au troisième alinéa peut, le cas échéant, être utilisé, en tout ou partie, par les porteurs de parts de fonds communs de placement, lors de l'imposition en leur nom des produits répartis par le fonds (3).
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4. Les bénéfices des professions industrielles, commerciales, artisanales et ceux de l'exploitation minière sont déterminés conformément aux dispositions des articles 34 à 61 A, 302 ter à 302 septies et 302 septies A bis du présent code et des articles L5, L6 et L8 du livre des procédures fiscales ; les rémunérations mentionnées à l'article 62 sont déterminées conformément aux dispositions de cet article ; les bénéfices de l'exploitation agricole sont déterminées conformément aux dispositions des articles 63 à 78 du présent code et des articles L1 à L4 du livre des procédures fiscales ; les bénéfices tirés de l'exercice d'une profession non commerciale sont déterminés conformément aux dispositions des articles 92 à 103 du présent code et des articles L7 et L8 du livre des procédures fiscales. Toutefois, les plus-values à long terme définies aux articles 39 duodecies et 39 terdecies 1 sont distraites des bénéfices en vue d'être distinctement taxées à l'impôt sur le revenu dans les conditions prévues aux articles 39 terdecies 2, 39 quindecies et 93 quater.
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Dans le cas des entreprises industrielles, commerciales, artisanales ou agricoles qui sont soumises à l'impôt d'après leur bénéfice réel et dont les résultats d'ensemble comprennent des revenus relevant de plusieurs catégories ou provenant d'exploitations situées hors de France, il est fait état de ces résultats d'ensemble sans qu'il y ait lieu de les décomposer entre leurs divers éléments dans la déclaration prévue à l'article 170.
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4 bis. Les adhérents des centres de gestion et associations agréés définis aux articles 1649 quater C à 1649 quater H ainsi que les membres d'un groupement ou d'une société visés aux articles 8 à 8 quinquies et chacun des conjoints exploitants agricoles de fonds séparés ou associés d'une même société ou groupement adhérant à l'un de ces organismes bénéficient d'un abattement de 20 % sur leurs bénéfices déclarés soumis à un régime réel d'imposition ou au régime prévu à l'article 68 F.
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Aucun abattement n'est appliqué sur la fraction du bénéfice qui excède la limite fixée au cinquième alinéa du a du 5 ;
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La limitation du montant de l'abattement résultant de l'application du deuxième alinéa est opérée sur la totalité du revenu net professionnel déclaré par une même personne physique, dans une même catégorie de revenus ;
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Le taux de l'abattement est ramené à 10 % pour la fraction du bénéfice qui excède la limite fixée au cinquième alinéa du a du 5. Aucun abattement n'est appliqué sur la fraction du bénéfice qui excède la limite fixée au sixième alinéa du a du 5.
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Les limitations du montant de l'abattement résultant de l'application de l'alinéa précédent sont opérées sur la totalité du revenu net professionnel déclaré par une même personne physique, dans une même catégorie de revenus.
\n
Aucun abattement n'est appliqué à la partie des bénéfices résultant d'un redressement, sauf lorsque ce redressement fait suite à une déclaration rectificative souscrite spontanément par l'adhérent.
\n
L'abattement n'est pas appliqué lorsque la déclaration professionnelle, la déclaration d'ensemble des revenus ou les déclarations de chiffre d'affaires n'ont pas été souscrites dans les délais et qu'il s'agit de la deuxième infraction successive concernant la même catégorie de déclaration.
\n
L'établissement de la mauvaise foi d'un adhérent à l'occasion d'un redressement relatif à l'impôt sur le revenu ou à la taxe sur la valeur ajoutée auxquels il est soumis du fait de son activité professionnelle entraîne la perte de l'abattement et de la réduction d'impôt prévue à l'article 199 quater B du présent code, pour l'année au titre de laquelle le redressement est effectué.
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4 ter. (disposition devenue sans objet).
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5. a. Les revenus provenant de traitements publics et privés, indemnités, émoluments, salaires et pensions ainsi que de rentes viagères autres que celles mentionnées au 6 sont déterminés conformément aux dispositions des articles 79 à 90.
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Les pensions et retraites font l'objet d'un abattement de 10 % qui ne peut, pour l'imposition des revenus de 1996, excéder 28 000 F. Ce plafond est applicable au montant total des pensions et retraites perçues par les membres du foyer fiscal. Cet abattement ne peut excéder 24 000 F pour l'imposition des revenus de 1997, 20 000 F pour l'imposition des revenus de 1998 et 16 000 F pour l'imposition des revenus de 1999. Il est fixé à 12 000 F pour l'imposition des revenus perçus à compter du 1er janvier 2000.
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L'abattement indiqué au deuxième alinéa ne peut être inférieur à 1.800 F, sans pouvoir excéder le montant brut des pensions et retraites. Cette disposition s'applique au montant des pensions ou retraites perçu par chaque retraité ou pensionné membre du foyer fiscal. La somme de 1 800 F est révisée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu (4).
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Le revenu net obtenu en application de l'article 83 et, en ce qui concerne les pensions et retraites après application des dispositions des deuxième et troisième alinéas ci-dessus, n'est retenu dans les bases de l'impôt sur le revenu que pour 80 % de son montant déclaré spontanément.
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Aucun abattement n'est pratiqué sur la fraction du montant des salaires, net de frais professionnels, et pensions qui excède 460.000 F pour l'imposition des revenus de 1982 et 1983 (5).
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La limite mentionnée au cinquième alinéa est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu. Le montant obtenu est arrondi, s'il y a lieu, au millier de francs supérieur.
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b. Les dispositions du a sont applicables aux allocations mentionnées à l'article 231 bis D, premier et troisième alinéas, aux participations en espèces et, à compter du 1er janvier 1991, aux dividendes des actions de travail, alloués aux travailleurs mentionnés au 18° bis de l'article 81, lorsque ces sommes sont imposables, de même qu'à l'aide financière mentionnée à l'article L129-3 du code du travail.)
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b bis. Les dispositions du a sont applicables aux prestations servies sous forme de rentes ou pour perte d'emploi subie, au titre des contrats d'assurance groupe ou des régimes mentionnés au deuxième alinéa de l'article 154 bis (6) ;
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b ter. les dispositions du a sont applicables aux pensions servies au titre des plans d'épargne retraite institués par la loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite ainsi qu'aux sommes retirées de ces plans. Toutefois, le bénéficiaire peut demander que l'impôt correspondant à ces sommes soit calculé en ajoutant le quart du montant net du retrait à son revenu imposable et en multipliant par quatre la cotisation supplémentaire ainsi obtenue ;
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c. Lorsque, étant en instance de séparation de corps ou de divorce, les époux font l'objet d'impositions distinctes par application des dispositions du b du 4 de l'article 6, la provision alimentaire qui est allouée à l'un d'eux pour son entretien et celui des enfants dont il a la charge est comptée dans les revenus imposables de l'intéressé.
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d. En cas de retrait de tout ou partie des sommes figurant sur un plan d'épargne en vue de la retraite ou de versement d'une pension présentant ou non un caractère viager, les dispositions du a sont applicables aux sommes retirées ou à la pension perçue.
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Lorsque le retrait dépasse une somme fixée par décret (7), le contribuable peut demander l'application du système prévu à l'article 150 R, sans fractionnement du paiement.
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Les abattements prévus au a ne s'appliquent qu'à l'excédent des sommes retirées et des pensions perçues au cours de l'année sur le total des versements effectués sur un plan d'épargne en vue de la retraite au cours de l'année et de l'année précédente, sauf si le retrait ou le versement de la pension intervient à partir du soixantième anniversaire du contribuable ou de l'un des époux soumis à imposition commune.
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e. Pour l'établissement de l'impôt des redevables pensionnés au 31 décembre 1986 dont la pension a fait l'objet d'un premier versement mensuel en 1987, la déclaration porte chaque année sur les arrérages correspondant à la période de douze mois qui suit la période à laquelle se rapportent les arrérages imposables au titre de l'année précédente.
\n
Pour l'application de cette règle, les arrérages échus en 1987 son répartis également sur le nombre de mois auxquels ils correspondent, arrondi au nombre entier le plus proche.
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6. Les rentes viagères constituées à titre onéreux ne sont considérées comme un revenu, pour l'application de l'impôt sur le revenu dû par le crédirentier, que pour une fraction de leur montant. Cette fraction, déterminée d'après l'âge du crédirentier lors de l'entrée en jouissance de la rente, est fixée :
\n
- à 70 % si l'intéressé est âgé de moins de 50 ans ;
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- à 50 % s'il est âgé de 50 à 59 ans inclus ;
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- à 40 % s'il est âgé de 60 à 69 ans inclus ;
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- à 30 % s'il est âgé de plus de 69 ans.
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La fraction de rentes viagères définie ci-dessus est imposée dans les mêmes conditions que les revenus énumérés à l'article 124.
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Ces dispositions ne sont pas applicables aux arrérages correspondant aux cotisations ayant fait l'objet de la déduction prévue au 1° bis de l'article 83.
\n
(1) Cette disposition s'applique à compter de l'imposition des revenus de 1994.
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(2) Ces dispositions s'appliquent aux intérêts encaissés à compter du 1er août 1995.
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(3) Loi n° 79-594 du 13 juillet 1979, abrogée par la loi n° 88-120 du 23 décembre 1988.
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(4) Pour l'imposition des revenus de 1995, le minimum d'abattement est fixé à 1.960 F.
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(5) La limite est fixée à 680.000 F pour l'imposition des revenus de 1995. Elle était de 667.000 F pour 1994.
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(6) Disposition applicable à compter du 13 février 1994.
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(7) Annexe III, art. 41 ZH.
" } }, "LEGIARTI000006307976": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "158", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006307976", "URL": "article/LEGI/ARTI/00/00/06/30/79/LEGIARTI000006307976.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0158AAXXXXXAR" } }, "LIENS": { "LIEN": [ { "#text": "CGI 12, 13, 14 à 33 quinquies, 157, 125 A, 125 C, 132 ter quinquies, 199 undecies, 156, 197, 163 octies, 92 B, 94 A, 34 à 61 A, 302 ter à 302 septies, 302 septies A bis, 63 à 78, 92 à 103, 62, 39 duodecies, 39 terdecies, 39 quindecies, 93 quater, 170", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 ZH", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000522557", "#text": "Loi 77-486 1977-05-13", "@sens": "source", "@cidtexte": "JORFTEXT000000522557", "@numtexte": "77-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-05-13" }, { "@id": "JORFTEXT000000886676", "#text": "Loi 79-594 1979-07-13", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "JORFTEXT000000691996", "#text": "Loi 83-1 1983-01-03 art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000691996", "@numtexte": "83-1", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-03" }, { "@id": "JORFTEXT000000320661", "#text": "Loi 84-578 1984-07-09", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000037949589", "@num": "15", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000198906", "#text": "Loi 97-277 1997-03-25", "@sens": "source", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "JORFTEXT000000751904", "#text": "Loi 97-1051 1997-11-18 art. 55 II B, D JORF 19 novembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000751904", "@nortexte": "AGRX9600072L", "@numtexte": "97-1051", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-11-18" }, { "@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": "LEGIARTI000017856303", "@num": "6", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000022126171", "@num": "Annexe", "#text": "Arrêté du 7 avril 2010 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022125004", "@nortexte": "BCRL1008862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-07" }, { "@id": "LEGIARTI000029387076", "@num": "151", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 151 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000039400970", "@num": "151-1", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 151-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000033627903", "#text": "Arrêté du 22 novembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033624756", "@nortexte": "ECFE1622351A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-22" }, { "@id": "LEGIARTI000039400180", "@num": "15", "#text": "Décret n°2019-1193 du 19 novembre 2019 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000039397838", "@nortexte": "ECOE1915575D", "@numtexte": "2019-1193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-19" }, { "@id": "LEGITEXT000043082298", "#text": "Arrêté du 18 janvier 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043080578", "@nortexte": "TRAA2100080A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-18" }, { "@id": "LEGIARTI000043082306", "@num": "1", "#text": "Arrêté du 18 janvier 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043080578", "@nortexte": "TRAA2100080A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-18" }, { "@id": "LEGIARTI000006296139", "@num": "371 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019493914", "@num": "15", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025349569", "@num": "11", "#text": "Code de déontologie des professionnels de l'exp... - art. 11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074510", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021632267", "@num": "R351-5", "#text": "Code de la construction et de l'habitation. - art. R351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031694587", "@num": "R351-7", "#text": "Code de la construction et de l'habitation. - art. R351-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038878963", "@num": "R822-19", "#text": "Code de la construction et de l'habitation. - art. R822-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045920163", "@num": "R822-4", "#text": "Code de la construction et de l'habitation. - art. R822-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000036390283", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (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": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354506", "@num": "L136-6-1", "#text": "Code de la sécurité sociale. - art. L136-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020986739", "@num": "R831-6", "#text": "Code de la sécurité sociale. - art. R831-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902982", "@num": "L3315-1", "#text": "Code du travail - art. L3315-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648992", "@num": "L352-3", "#text": "Code du travail - art. L352-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048600528", "@num": "L5428-1", "#text": "Code du travail - art. L5428-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091704", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288741", "@num": "163 bis", "#text": "Code général des impôts, CGI. - art. 163 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815879", "@num": "1649 quater L", "#text": "Code général des impôts, CGI. - art. 1649 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768541", "@num": "1649 quater N", "#text": "Code général des impôts, CGI. - art. 1649 quater N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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" }, { "@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": "LEGIARTI000047623321", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025841946", "@num": "1767", "#text": "Code général des impôts, CGI. - art. 1767 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826509", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159431", "@num": "199 undecies C", "#text": "Code général des impôts, CGI. - art. 199 undecies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909847", "@num": "200 A", "#text": "Code général des impôts, CGI. - art. 200 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374360", "@num": "204", "#text": "Code général des impôts, CGI. - art. 204 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354271", "@num": "204 F", "#text": "Code général des impôts, CGI. - art. 204 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622843", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304154", "@num": "243 bis", "#text": "Code général des impôts, CGI. - art. 243 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328024", "@num": "77 A", "#text": "Code général des impôts, CGI. - art. 77 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238542", "@num": "371 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238680", "@num": "371 Z quaterdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238757", "@num": "371 bis B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033230802", "@num": "371 bis C bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis C bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182220", "@num": "371 bis D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006324", "@num": "371 bis E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006313", "@num": "371 bis I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296693", "@num": "39 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042161123", "@num": "41 sexdecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297820", "@num": "41 sexdecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297829", "@num": "41 sexdecies I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300305", "@num": "23 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032360385", "@num": "L371-8", "#text": "Code rural - art. L371-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683906", "@num": "L731-15", "#text": "Code rural et de la pêche maritime - art. 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L129-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191588", "@fin": "2999-01-01", "#text": "I : Revenu imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179574", "@fin": "2999-01-01", "#text": "2e Sous-section : Revenu global", "@debut": "1979-07-01" } ] }, "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": 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1. Les revenus nets des diverses catégories entrant dans la composition du revenu net global sont évalués d'après les règles fixées aux articles 12 et 13 et dans les conditions prévues aux 2 à 6 ci-après, sans qu'il y ait lieu de distinguer suivant que ces revenus ont leur source en France ou hors de France.
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Toutefois, en ce qui concerne les entreprises et exploitations situées hors de France, les règles fixées par le présent code pour la détermination forfaitaire des bénéfices imposables ne sont pas applicables.
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2. Le revenu net foncier est déterminé conformément aux disposition des articles 14 à 33 quinquies.
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3. Les revenus de capitaux mobiliers comprennent tous les revenus visés au VII de la 1ère sous-section de la présente section, à l'exception des revenus expressément affranchis de l'impôt en vertu de l'article 157 et des revenus ayant supporté le prélèvement visé à l'article 125 A .
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Lorsqu'ils sont payables en espèces les revenus visés au premier alinéa sont soumis à l'impôt sur le revenu au titre de l'année soit de leur paiement en espèces ou par chèques, soit de leur inscription au crédit d'un compte.
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Il est opéré un abattement annuel de 8.000 F pour les contribuables célibataires, veufs ou divorcés et de 16.000 F pour les contribuables mariés soumis à imposition commune sur la somme des revenus et gains imposables suivants :
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1° 2° (Dispositions abrogées) ;
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3° Revenus correspondant à des dividendes d'actions émises en France. Toutefois, cet abattement ne peut être effectué sur le montant des revenus d'actions souscrites avec le bénéfice de la réduction d'impôt prévue à l'article 199 undecies. ((Il s'applique aux revenus d'actions de sociétés françaises inscrites à la cote officielle ou au second marché des bourses françaises de valeurs ou qui, inscrites au hors-cote, font l'objet de transactions d'une importance et d'une fréquence qui sont fixées par décret lorsqu'ils sont encaissés par des personnes qui détiennent, directement ou indirectement, plus de 35 % des droits sociaux dans la société distributrice)) (M). Il ne s'applique pas aux revenus d'actions qui ne répondent pas aux conditions prévues par la première phrase du 1° de l'article 163 octies lorsqu'ils sont encaissés par des personnes qui détiennent, directement ou indirectement, plus de 35 p. 100 des droits sociaux dans la société distributrice. Pour l'application de cette disposition, les droits sociaux appartenant au conjoint sont considérés comme détenus indirectement.
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4° (Dispositions abrogées) ;
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5° Produits des parts de société ou d'exploitation agricole à responsabilité limitée et des parts bénéficiaires ou de fondateur lorsque ces parts sont émises par des sociétés ou exploitations soumises à l'impôt sur les sociétés et que les produits sont encaissés par des personnes détenant, directement ou indirectement, moins de 35 p. 100 des droits sociaux dans la société distributrice. Pour l'application de cette disposition, les droits sociaux appartenant au conjoint sont considérés comme détenus indirectement (1).
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6° Intérêts versés au titre des sommes portées sur un compte bloqué individuel qui remplissent les conditions visées au I de l'article 125 C. Les dispositions du II de l'article 125 C sont applicables en cas de non-respect des obligations fixées au I du même article (2).
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L'abattement prévu au troisième alinéa peut, le cas échéant, être utilisé, en tout ou partie, par les porteurs de parts de fonds communs de placement, lors de l'imposition en leur nom des produits répartis par le fonds (3).
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4. Les bénéfices des professions industrielles, commerciales, artisanales et ceux de l'exploitation minière sont déterminés conformément aux dispositions des articles 34 à 61 A, 302 ter à 302 septies et 302 septies A bis du présent code et des articles L5, L6 et L8 du livre des procédures fiscales ; les rémunérations mentionnées à l'article 62 sont déterminées conformément aux dispositions de cet article ; les bénéfices de l'exploitation agricole sont déterminées conformément aux dispositions des articles 63 à 78 du présent code et des articles L1 à L4 du livre des procédures fiscales ; les bénéfices tirés de l'exercice d'une profession non commerciale sont déterminés conformément aux dispositions des articles 92 à 103 du présent code et des articles L7 et L8 du livre des procédures fiscales. Toutefois, les plus-values à long terme définies aux articles 39 duodecies et 39 terdecies 1 sont distraites des bénéfices en vue d'être distinctement taxées à l'impôt sur le revenu dans les conditions prévues aux articles 39 terdecies 2, 39 quindecies et 93 quater.
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Dans le cas des entreprises industrielles, commerciales, artisanales ou agricoles qui sont soumises à l'impôt d'après leur bénéfice réel et dont les résultats d'ensemble comprennent des revenus relevant de plusieurs catégories ou provenant d'exploitations situées hors de France, il est fait état de ces résultats d'ensemble sans qu'il y ait lieu de les décomposer entre leurs divers éléments dans la déclaration prévue à l'article 170.
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4 bis. Les adhérents des centres de gestion et associations agréés définis aux articles 1649 quater C à 1649 quater H ainsi que les membres d'un groupement ou d'une société visés aux articles 8 à 8 quinquies et chacun des conjoints exploitants agricoles de fonds séparés ou associés d'une même société ou groupement adhérant à l'un de ces organismes bénéficient d'un abattement de 20 % sur leurs bénéfices déclarés soumis à un régime réel d'imposition ou au régime prévu à l'article 68 F.
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Aucun abattement n'est appliqué sur la fraction du bénéfice qui excède la limite fixée au cinquième alinéa du a du 5 ;
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La limitation du montant de l'abattement résultant de l'application du deuxième alinéa est opérée sur la totalité du revenu net professionnel déclaré par une même personne physique, dans une même catégorie de revenus ;
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Le taux de l'abattement est ramené à 10 % pour la fraction du bénéfice qui excède la limite fixée au cinquième alinéa du a du 5. Aucun abattement n'est appliqué sur la fraction du bénéfice qui excède la limite fixée au sixième alinéa du a du 5.
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Les limitations du montant de l'abattement résultant de l'application de l'alinéa précédent sont opérées sur la totalité du revenu net professionnel déclaré par une même personne physique, dans une même catégorie de revenus.
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Aucun abattement n'est appliqué à la partie des bénéfices résultant d'un redressement, sauf lorsque ce redressement fait suite à une déclaration rectificative souscrite spontanément par l'adhérent.
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L'abattement n'est pas appliqué lorsque la déclaration professionnelle, la déclaration d'ensemble des revenus ou les déclarations de chiffre d'affaires n'ont pas été souscrites dans les délais et qu'il s'agit de la deuxième infraction successive concernant la même catégorie de déclaration.
\n
L'établissement de la mauvaise foi d'un adhérent à l'occasion d'un redressement relatif à l'impôt sur le revenu ou à la taxe sur la valeur ajoutée auxquels il est soumis du fait de son activité professionnelle entraîne la perte de l'abattement et de la réduction d'impôt prévue à l'article 199 quater B du présent code, pour l'année au titre de laquelle le redressement est effectué.
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4 ter. (disposition devenue sans objet).
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5. a. Les revenus provenant de traitements publics et privés, indemnités, émoluments, salaires et pensions ainsi que de rentes viagères autres que celles mentionnées au 6 sont déterminés conformément aux dispositions des articles 79 à 90.
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Les pensions et retraites font l'objet d'un abattement de 10 % qui ne peut, pour l'imposition des revenus de 1996, excéder 28.000 F. Ce plafond est applicable au montant total des pensions et retraites perçues par les membres du foyer fiscal. Cet abattement ne peut excéder 24 000 F pour l'imposition des revenus de 1997, 20 000 F pour l'imposition des revenus de 1998 et 16 000 F pour l'imposition des revenus de 1999. Il est fixé à 12 000 F pour l'imposition des revenus perçus à compter du 1er janvier 2000.
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L'abattement indiqué au deuxième alinéa ne peut être inférieur à 1.800 F, sans pouvoir excéder le montant brut des pensions et retraites. Cette disposition s'applique au montant des pensions ou retraites perçu par chaque retraité ou pensionné membre du foyer fiscal. La somme de 1 800 F est révisée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu (4).
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Le revenu net obtenu en application de l'article 83 et, en ce qui concerne les pensions et retraites après application des dispositions des deuxième et troisième alinéas ci-dessus, n'est retenu dans les bases de l'impôt sur le revenu que pour 80 % de son montant déclaré spontanément.
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Aucun abattement n'est pratiqué sur la fraction du montant des salaires, net de frais professionnels, et pensions qui excède 460.000 F pour l'imposition des revenus de 1982 et 1983 (5).
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La limite mentionnée au cinquième alinéa est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu. Le montant obtenu est arrondi, s'il y a lieu, au millier de francs supérieur.
\n
b. Les dispositions du a sont applicables aux allocations mentionnées à l'article 231 bis D, premier et troisième alinéas, aux participations en espèces et, à compter du 1er janvier 1991, aux dividendes des actions de travail, alloués aux travailleurs mentionnés au 18° bis de l'article 81, lorsque ces sommes sont imposables, de même qu'à l'aide financière mentionnée à l'article L129-3 du code du travail.)
\n
b bis. Les dispositions du a sont applicables aux prestations servies sous forme de rentes ou pour perte d'emploi subie, au titre des contrats d'assurance groupe ou des régimes mentionnés au deuxième alinéa de l'article 154 bis (6) ;
\n
((Les dispositions du a sont également applicables aux prestations servies sous forme de rentes au titre des contrats d'assurance de groupe visés au premier alinéa de l'article 154 bis-0 A)) (M) (7).
\n
b ter. les dispositions du a sont applicables aux pensions servies au titre des plans d'épargne retraite institués par la loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite ainsi qu'aux sommes retirées de ces plans. Toutefois, le bénéficiaire peut demander que l'impôt correspondant à ces sommes soit calculé en ajoutant le quart du montant net du retrait à son revenu imposable et en multipliant par quatre la cotisation supplémentaire ainsi obtenue ;
\n
c. Lorsque, étant en instance de séparation de corps ou de divorce, les époux font l'objet d'impositions distinctes par application des dispositions du b du 4 de l'article 6, la provision alimentaire qui est allouée à l'un d'eux pour son entretien et celui des enfants dont il a la charge est comptée dans les revenus imposables de l'intéressé.
\n
d. En cas de retrait de tout ou partie des sommes figurant sur un plan d'épargne en vue de la retraite ou de versement d'une pension présentant ou non un caractère viager, les dispositions du a sont applicables aux sommes retirées ou à la pension perçue.
\n
Lorsque le retrait dépasse une somme fixée par décret (8), le contribuable peut demander l'application du système prévu à l'article 150 R, sans fractionnement du paiement.
\n
Les abattements prévus au a ne s'appliquent qu'à l'excédent des sommes retirées et des pensions perçues au cours de l'année sur le total des versements effectués sur un plan d'épargne en vue de la retraite au cours de l'année et de l'année précédente, sauf si le retrait ou le versement de la pension intervient à partir du soixantième anniversaire du contribuable ou de l'un des époux soumis à imposition commune.
\n
e. Pour l'établissement de l'impôt des redevables pensionnés au 31 décembre 1986 dont la pension a fait l'objet d'un premier versement mensuel en 1987, la déclaration porte chaque année sur les arrérages correspondant à la période de douze mois qui suit la période à laquelle se rapportent les arrérages imposables au titre de l'année précédente.
\n
Pour l'application de cette règle, les arrérages échus en 1987 son répartis également sur le nombre de mois auxquels ils correspondent, arrondi au nombre entier le plus proche.
\n
6. Les rentes viagères constituées à titre onéreux ne sont considérées comme un revenu, pour l'application de l'impôt sur le revenu dû par le crédirentier, que pour une fraction de leur montant. Cette fraction, déterminée d'après l'âge du crédirentier lors de l'entrée en jouissance de la rente, est fixée :
\n
- à 70 % si l'intéressé est âgé de moins de 50 ans ;
\n
- à 50 % s'il est âgé de 50 à 59 ans inclus ;
\n
- à 40 % s'il est âgé de 60 à 69 ans inclus ;
\n
- à 30 % s'il est âgé de plus de 69 ans.
\n
La fraction de rentes viagères définie ci-dessus est imposée dans les mêmes conditions que les revenus énumérés à l'article 124.
\n
Ces dispositions ne sont pas applicables aux arrérages correspondant aux cotisations ayant fait l'objet de la déduction prévue au 1° bis de l'article 83.
\n
(M) Modification.
\n
Conséquence de la péremption de l'article 163 octies.
\n
(1) Cette disposition s'applique à compter de l'imposition des revenus de 1994.
\n
(2) Ces dispositions s'appliquent aux intérêts encaissés à compter du 1er août 1995.
\n
(3) Loi n° 79-594 du 13 juillet 1979, abrogée par la loi n° 88-120 du 23 décembre 1988.
\n
(4) Pour l'imposition des revenus de 1997, le minimum d'abattement est fixé à 2.020 F.
\n
(5) La limite est fixée à 701.000 F pour l'imposition des revenus de 1997. Elle était de 693.000 F pour 1996.
\n
(6) Disposition applicable à compter du 13 février 1994.
\n
(7) Disposition applicable à compter du 19 novembre 1997.
\n
(8) Annexe III, art. 41 ZH.
" } }, "LEGIARTI000006307977": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "158", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307977", "URL": "article/LEGI/ARTI/00/00/06/30/79/LEGIARTI000006307977.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0158AAXXXXXAS" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522557", "#text": "Loi 77-486 1977-05-13", "@sens": "source", "@cidtexte": "JORFTEXT000000522557", "@numtexte": "77-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-05-13" }, { "@id": "JORFTEXT000000886676", "#text": "Loi 79-594 1979-07-13", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "JORFTEXT000000691996", "#text": "Loi 83-1 1983-01-03 art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000691996", "@numtexte": "83-1", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-03" }, { "@id": "JORFTEXT000000320661", "#text": "Loi 84-578 1984-07-09", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000037949589", "@num": "15", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000198906", "#text": "Loi 97-277 1997-03-25", "@sens": "source", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006320268", "@num": "7", "#text": "Loi - art. 7 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320388", "@num": "86", "#text": "Loi - art. 86 () JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 7 IV Finances pour 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000017856303", "@num": "6", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000022126171", "@num": "Annexe", "#text": "Arrêté du 7 avril 2010 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022125004", "@nortexte": "BCRL1008862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-07" }, { "@id": "LEGIARTI000029387076", "@num": "151", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 151 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000039400970", "@num": "151-1", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 151-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000033627903", "#text": "Arrêté du 22 novembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033624756", "@nortexte": "ECFE1622351A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-22" }, { "#text": "CGI 12, 13, 14 à 33 quinquies, 157, 125 A, 125 C, 132 ter quinquies, 199 undecies, 156, 197, 163 octies, 92 B, 94 A, 34 à 61 A, 302 septies A bis, 63 à 78, 92 à 103, 62, 39 duodecies, 39 terdecies, 39 quindecies, 93 quater, 170, 1649 quater C à 1649", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 ZH", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000039400180", "@num": "15", "#text": "Décret n°2019-1193 du 19 novembre 2019 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000039397838", "@nortexte": "ECOE1915575D", "@numtexte": "2019-1193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-19" }, { "@id": "LEGITEXT000043082298", "#text": "Arrêté du 18 janvier 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043080578", "@nortexte": "TRAA2100080A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-18" }, { "@id": "LEGIARTI000043082306", "@num": "1", "#text": "Arrêté du 18 janvier 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043080578", "@nortexte": "TRAA2100080A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-18" }, { "@id": "LEGIARTI000006296139", "@num": "371 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019493914", "@num": "15", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025349569", "@num": "11", "#text": "Code de déontologie des professionnels de l'exp... - art. 11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074510", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021632267", "@num": "R351-5", "#text": "Code de la construction et de l'habitation. - art. R351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031694587", "@num": "R351-7", "#text": "Code de la construction et de l'habitation. - art. R351-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038878963", "@num": "R822-19", "#text": "Code de la construction et de l'habitation. - art. R822-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045920163", "@num": "R822-4", "#text": "Code de la construction et de l'habitation. - art. R822-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000036390283", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (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": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354506", "@num": "L136-6-1", "#text": "Code de la sécurité sociale. - art. L136-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020986739", "@num": "R831-6", "#text": "Code de la sécurité sociale. - art. R831-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902982", "@num": "L3315-1", "#text": "Code du travail - art. L3315-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648992", "@num": "L352-3", "#text": "Code du travail - art. L352-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048600528", "@num": "L5428-1", "#text": "Code du travail - art. L5428-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091704", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288741", "@num": "163 bis", "#text": "Code général des impôts, CGI. - art. 163 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815879", "@num": "1649 quater L", "#text": "Code général des impôts, CGI. - art. 1649 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768541", "@num": "1649 quater N", "#text": "Code général des impôts, CGI. - art. 1649 quater N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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" }, { "@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": "LEGIARTI000047623321", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025841946", "@num": "1767", "#text": "Code général des impôts, CGI. - art. 1767 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826509", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159431", "@num": "199 undecies C", "#text": "Code général des impôts, CGI. - art. 199 undecies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909847", "@num": "200 A", "#text": "Code général des impôts, CGI. - art. 200 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374360", "@num": "204", "#text": "Code général des impôts, CGI. - art. 204 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354271", "@num": "204 F", "#text": "Code général des impôts, CGI. - art. 204 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622843", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304154", "@num": "243 bis", "#text": "Code général des impôts, CGI. - art. 243 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328024", "@num": "77 A", "#text": "Code général des impôts, CGI. - art. 77 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238542", "@num": "371 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238680", "@num": "371 Z quaterdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238757", "@num": "371 bis B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033230802", "@num": "371 bis C bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis C bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182220", "@num": "371 bis D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006324", "@num": "371 bis E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006313", "@num": "371 bis I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296693", "@num": "39 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042161123", "@num": "41 sexdecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297820", "@num": "41 sexdecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297829", "@num": "41 sexdecies I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300305", "@num": "23 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032360385", "@num": "L371-8", "#text": "Code rural - art. L371-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683906", "@num": "L731-15", "#text": "Code rural et de la pêche maritime - art. L731-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646354", "@num": "L129-3", "#text": "Code du travail - art. L129-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-01-23 5F-7-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-01-23 5F-6-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-01-12 5F-9-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191588", "@fin": "2999-01-01", "#text": "I : Revenu imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179574", "@fin": "2999-01-01", "#text": "2e Sous-section : Revenu global", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048184729", "@fin": "1951-12-19", "@num": "158", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049371041", "@fin": "1954-04-11", "@num": "158", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049477318", "@fin": "1954-08-15", "@num": "158", "@etat": "MODIFIE", "@debut": "1954-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049511953", "@fin": "1955-05-03", "@num": "158", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049663005", "@fin": "1979-07-01", "@num": "158", "@etat": "MODIFIE", "@debut": "1955-05-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307959", "@fin": "1981-07-01", "@num": "158", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307960", "@fin": "1982-09-01", "@num": "158", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307961", "@fin": "1983-07-10", "@num": "158", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307962", "@fin": "1984-07-20", "@num": "158", "@etat": "MODIFIE", "@debut": "1983-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307963", "@fin": "1985-07-15", "@num": "158", "@etat": "MODIFIE", "@debut": "1984-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307964", "@fin": "1986-07-31", "@num": "158", "@etat": "MODIFIE", "@debut": "1985-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307965", "@fin": "1987-08-10", "@num": "158", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307966", "@fin": "1988-07-15", "@num": "158", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307967", "@fin": "1990-06-15", "@num": "158", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307968", "@fin": "1991-06-24", "@num": "158", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307969", "@fin": "1992-07-04", "@num": "158", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307970", "@fin": "1993-08-18", "@num": "158", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307971", "@fin": "1994-09-02", "@num": "158", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307972", "@fin": "1995-10-27", "@num": "158", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307973", "@fin": "1996-05-12", "@num": "158", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307974", "@fin": "1997-04-11", "@num": "158", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307975", "@fin": "1998-04-22", "@num": "158", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307976", "@fin": "1999-03-31", "@num": "158", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307977", "@fin": "2000-03-31", "@num": "158", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307978", "@fin": "2001-03-31", "@num": "158", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307979", "@fin": "2001-12-29", "@num": "158", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307980", "@fin": "2002-01-18", "@num": "158", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307981", "@fin": "2002-12-31", "@num": "158", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307982", "@fin": "2003-08-22", "@num": "158", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307983", "@fin": "2005-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307984", "@fin": "2004-12-31", "@num": "158", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307985", "@fin": "2005-07-27", "@num": "158", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307986", "@fin": "2005-08-03", "@num": "158", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307987", "@fin": "2006-12-31", "@num": "158", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307988", "@fin": "2006-12-27", "@num": "158", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307989", "@fin": "2007-12-28", "@num": "158", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916562", "@fin": "2008-04-03", "@num": "158", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620034", "@fin": "2008-12-05", "@num": "158", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019870415", "@fin": "2009-04-10", "@num": "158", "@etat": "MODIFIE", "@debut": "2008-12-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549323", "@fin": "2010-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038335", "@fin": "2010-05-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200848", "@fin": "2011-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412074", "@fin": "2011-05-19", "@num": "158", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024042279", "@fin": "2011-06-12", "@num": "158", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189406", "@fin": "2011-12-30", "@num": "158", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073576", "@fin": "2013-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946506", "@fin": "2013-06-17", "@num": "158", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027565938", "@fin": "2013-07-28", "@num": "158", "@etat": "MODIFIE", "@debut": "2013-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795213", "@fin": "2014-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028434660", "@fin": "2013-12-31", "@num": "158", "@etat": "MODIFIE_MORT_NE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448316", "@fin": "2014-05-30", "@num": "158", "@etat": "MODIFIE", "@debut": "2013-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042233", "@fin": "2015-06-06", "@num": "158", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700823", "@fin": "2016-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815621", "@fin": "2016-06-13", "@num": "158", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701811", "@fin": "2017-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815958", "@fin": "2017-05-05", "@num": "158", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034597100", "@fin": "2018-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427638", "@fin": "2018-06-23", "@num": "158", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037099717", "@fin": "2018-12-31", "@num": "158", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987843", "@fin": "2019-06-08", "@num": "158", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687554", "@fin": "2019-10-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836594", "@fin": "2019-12-31", "@num": "158", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468289", "@fin": "2020-07-25", "@num": "158", "@etat": "MODIFIE", "@debut": "2019-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042158853", "@fin": "2020-12-31", "@num": "158", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909707", "@fin": "2021-06-12", "@num": "158", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662629", "@fin": "2022-05-07", "@num": "158", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045768992", "@fin": "2023-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983195", "@fin": "2023-06-03", "@num": "158", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622551", "@fin": "2024-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042978882", "@fin": "2024-06-02", "@num": "158", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641834", "@fin": "2999-01-01", "@num": "158", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les revenus nets des diverses catégories entrant dans la composition du revenu net global sont évalués d'après les règles fixées aux articles 12 et 13 et dans les conditions prévues aux 2 à 6 ci-après, sans qu'il y ait lieu de distinguer suivant que ces revenus ont leur source en France ou hors de France.
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Toutefois, en ce qui concerne les entreprises et exploitations situées hors de France, les règles fixées par le présent code pour la détermination forfaitaire des bénéfices imposables ne sont pas applicables.
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2. Le revenu net foncier est déterminé conformément aux disposition des articles 14 à 33 quinquies.
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3. Les revenus de capitaux mobiliers comprennent tous les revenus visés au VII de la 1ère sous-section de la présente section, à l'exception des revenus expressément affranchis de l'impôt en vertu de l'article 157 et des revenus ayant supporté le prélèvement visé à l'article 125 A .
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Lorsqu'ils sont payables en espèces les revenus visés au premier alinéa sont soumis à l'impôt sur le revenu au titre de l'année soit de leur paiement en espèces ou par chèques, soit de leur inscription au crédit d'un compte.
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Il est opéré un abattement annuel de 8.000 F pour les contribuables célibataires, veufs ou divorcés et de 16.000 F pour les contribuables mariés soumis à imposition commune sur la somme des revenus et gains imposables suivants :
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1° 2° (Dispositions abrogées) ;
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3° Revenus correspondant à des dividendes d'actions émises en France. Toutefois, cet abattement ne peut être effectué sur le montant des revenus d'actions souscrites avec le bénéfice de la réduction d'impôt prévue à l'article 199 undecies. Il s'applique aux revenus d'actions de sociétés françaises inscrites à la cote officielle ou au second marché des bourses françaises de valeurs ou qui, inscrites au hors-cote, font l'objet de transactions d'une importance et d'une fréquence qui sont fixées par décret lorsqu'ils sont encaissés par des personnes qui détiennent, directement ou indirectement, plus de 35 % des droits sociaux dans la société distributrice. Il ne s'applique pas aux revenus d'actions qui ne répondent pas aux conditions prévues par la première phrase du 1° de l'article 163 octies lorsqu'ils sont encaissés par des personnes qui détiennent, directement ou indirectement, plus de 35 p. 100 des droits sociaux dans la société distributrice. Pour l'application de cette disposition, les droits sociaux appartenant au conjoint sont considérés comme détenus indirectement.
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4° (Dispositions abrogées) ;
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5° Produits des parts de société ou d'exploitation agricole à responsabilité limitée et des parts bénéficiaires ou de fondateur lorsque ces parts sont émises par des sociétés ou exploitations soumises à l'impôt sur les sociétés et que les produits sont encaissés par des personnes détenant, directement ou indirectement, moins de 35 p. 100 des droits sociaux dans la société distributrice. Pour l'application de cette disposition, les droits sociaux appartenant au conjoint sont considérés comme détenus indirectement (1).
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6° Intérêts versés au titre des sommes portées sur un compte bloqué individuel qui remplissent les conditions visées au I de l'article 125 C. Les dispositions du II de l'article 125 C sont applicables en cas de non-respect des obligations fixées au I du même article (2).
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L'abattement prévu au troisième alinéa peut, le cas échéant, être utilisé, en tout ou partie, par les porteurs de parts de fonds communs de placement, lors de l'imposition en leur nom des produits répartis par le fonds (3).
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4. Les bénéfices des professions industrielles, commerciales, artisanales et ceux de l'exploitation minière sont déterminés conformément aux dispositions des articles 34 à 61 A, et 302 septies A bis du présent code ; les rémunérations mentionnées à l'article 62 sont déterminées conformément aux dispositions de cet article ; les bénéfices de l'exploitation agricole sont déterminées conformément aux dispositions des articles 63 à 78 du présent code et des articles L1 à L4 du livre des procédures fiscales ; les bénéfices tirés de l'exercice d'une profession non commerciale sont déterminés conformément aux dispositions des articles 92 à 103 du présent code. Toutefois, les plus-values à long terme définies aux articles 39 duodecies et 39 terdecies 1 sont distraites des bénéfices en vue d'être distinctement taxées à l'impôt sur le revenu dans les conditions prévues aux articles 39 terdecies 2, 39 quindecies et 93 quater.
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Dans le cas des entreprises industrielles, commerciales, artisanales ou agricoles qui sont soumises à l'impôt d'après leur bénéfice réel et dont les résultats d'ensemble comprennent des revenus relevant de plusieurs catégories ou provenant d'exploitations situées hors de France, il est fait état de ces résultats d'ensemble sans qu'il y ait lieu de les décomposer entre leurs divers éléments dans la déclaration prévue à l'article 170.
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4 bis. Les adhérents des centres de gestion et associations agréés définis aux articles 1649 quater C à 1649 quater H ainsi que les membres d'un groupement ou d'une société visés aux articles 8 à 8 quinquies et chacun des conjoints exploitants agricoles de fonds séparés ou associés d'une même société ou groupement adhérant à l'un de ces organismes bénéficient d'un abattement de 20 % sur leurs bénéfices déclarés soumis à un régime réel d'imposition ou au régime prévu à l'article 68 F.
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Aucun abattement n'est appliqué sur la fraction du bénéfice qui excède la limite fixée au cinquième alinéa du a du 5 ;
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La limitation du montant de l'abattement résultant de l'application du deuxième alinéa est opérée sur la totalité du revenu net professionnel déclaré par une même personne physique, dans une même catégorie de revenus ;
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Le taux de l'abattement est ramené à 10 % pour la fraction du bénéfice qui excède la limite fixée au cinquième alinéa du a du 5. Aucun abattement n'est appliqué sur la fraction du bénéfice qui excède la limite fixée au sixième alinéa du a du 5.
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Les limitations du montant de l'abattement résultant de l'application de l'alinéa précédent sont opérées sur la totalité du revenu net professionnel déclaré par une même personne physique, dans une même catégorie de revenus.
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Aucun abattement n'est appliqué à la partie des bénéfices résultant d'un redressement, sauf lorsque ce redressement fait suite à une déclaration rectificative souscrite spontanément par l'adhérent.
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L'abattement n'est pas appliqué lorsque la déclaration professionnelle, la déclaration d'ensemble des revenus ou les déclarations de chiffre d'affaires n'ont pas été souscrites dans les délais et qu'il s'agit de la deuxième infraction successive concernant la même catégorie de déclaration.
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L'établissement de la mauvaise foi d'un adhérent à l'occasion d'un redressement relatif à l'impôt sur le revenu ou à la taxe sur la valeur ajoutée auxquels il est soumis du fait de son activité professionnelle entraîne la perte de l'abattement et de la réduction d'impôt prévue à l'article 199 quater B du présent code, pour l'année au titre de laquelle le redressement est effectué.
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4 ter. (disposition devenue sans objet).
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5. a. Les revenus provenant de traitements publics et privés, indemnités, émoluments, salaires et pensions ainsi que de rentes viagères autres que celles mentionnées au 6 sont déterminés conformément aux dispositions des articles 79 à 90.
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((Les pensions et retraites font l'objet d'un abattement de 10 % qui ne peut excéder 20 000 F. Ce plafond s'applique au montant total des pensions et retraites perçues par l'ensemble des membres du foyer fiscal. Chaque année, il est révisé selon les mêmes modalités que la limite supérieure de la première tranche du barème de l'impôt sur le revenu)) (M).
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L'abattement indiqué au deuxième alinéa ne peut être inférieur à 1.800 F, sans pouvoir excéder le montant brut des pensions et retraites. Cette disposition s'applique au montant des pensions ou retraites perçu par chaque retraité ou pensionné membre du foyer fiscal. La somme de 1 800 F est révisée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu (4).
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Le revenu net obtenu en application de l'article 83 et, en ce qui concerne les pensions et retraites après application des dispositions des deuxième et troisième alinéas ci-dessus, n'est retenu dans les bases de l'impôt sur le revenu que pour 80 % de son montant déclaré spontanément.
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Aucun abattement n'est pratiqué sur la fraction du montant des salaires, net de frais professionnels, et pensions qui excède 460.000 F pour l'imposition des revenus de 1982 et 1983 (5).
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La limite mentionnée au cinquième alinéa est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu. Le montant obtenu est arrondi, s'il y a lieu, au millier de francs supérieur.
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b. Les dispositions du a sont applicables aux allocations mentionnées à l'article 231 bis D, premier et troisième alinéas, aux participations en espèces et, à compter du 1er janvier 1991, aux dividendes des actions de travail, alloués aux travailleurs mentionnés au 18° bis de l'article 81, lorsque ces sommes sont imposables, de même qu'à l'aide financière mentionnée à l'article L129-3 du code du travail.
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b bis. Les dispositions du a sont applicables aux prestations servies sous forme de rentes ou pour perte d'emploi subie, au titre des contrats d'assurance groupe ou des régimes mentionnés au deuxième alinéa de l'article 154 bis (6) ;
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Les dispositions du a sont également applicables aux prestations servies sous forme de rentes au titre des contrats d'assurance de groupe visés au premier alinéa de l'article 154 bis-0 A (7).
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b ter. les dispositions du a sont applicables aux pensions servies au titre des plans d'épargne retraite institués par la loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite ainsi qu'aux sommes retirées de ces plans. Toutefois, le bénéficiaire peut demander que l'impôt correspondant à ces sommes soit calculé en ajoutant le quart du montant net du retrait à son revenu imposable et en multipliant par quatre la cotisation supplémentaire ainsi obtenue ;
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c. Lorsque, étant en instance de séparation de corps ou de divorce, les époux font l'objet d'impositions distinctes par application des dispositions du b du 4 de l'article 6, la provision alimentaire qui est allouée à l'un d'eux pour son entretien et celui des enfants dont il a la charge est comptée dans les revenus imposables de l'intéressé.
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d. En cas de retrait de tout ou partie des sommes figurant sur un plan d'épargne en vue de la retraite ou de versement d'une pension présentant ou non un caractère viager, les dispositions du a sont applicables aux sommes retirées ou à la pension perçue.
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Lorsque le retrait dépasse une somme fixée par décret, le contribuable peut demander l'application du système prévu à l'article 150 R, sans fractionnement du paiement (8).
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Les abattements prévus au a ne s'appliquent qu'à l'excédent des sommes retirées et des pensions perçues au cours de l'année sur le total des versements effectués sur un plan d'épargne en vue de la retraite au cours de l'année et de l'année précédente, sauf si le retrait ou le versement de la pension intervient à partir du soixantième anniversaire du contribuable ou de l'un des époux soumis à imposition commune.
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e. Pour l'établissement de l'impôt des redevables pensionnés au 31 décembre 1986 dont la pension a fait l'objet d'un premier versement mensuel en 1987, la déclaration porte chaque année sur les arrérages correspondant à la période de douze mois qui suit la période à laquelle se rapportent les arrérages imposables au titre de l'année précédente.
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Pour l'application de cette règle, les arrérages échus en 1987 son répartis également sur le nombre de mois auxquels ils correspondent, arrondi au nombre entier le plus proche.
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6. Les rentes viagères constituées à titre onéreux ne sont considérées comme un revenu, pour l'application de l'impôt sur le revenu dû par le crédirentier, que pour une fraction de leur montant. Cette fraction, déterminée d'après l'âge du crédirentier lors de l'entrée en jouissance de la rente, est fixée :
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- à 70 % si l'intéressé est âgé de moins de 50 ans ;
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- à 50 % s'il est âgé de 50 à 59 ans inclus ;
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- à 40 % s'il est âgé de 60 à 69 ans inclus ;
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- à 30 % s'il est âgé de plus de 69 ans.
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La fraction de rentes viagères définie ci-dessus est imposée dans les mêmes conditions que les revenus énumérés à l'article 124.
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Ces dispositions ne sont pas applicables aux arrérages correspondant aux cotisations ayant fait l'objet de la déduction prévue au 1° bis de l'article 83.
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Conséquence de la péremption de l'article 163 octies.
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(1) Cette disposition s'applique à compter de l'imposition des revenus de 1994.
\n
(2) Ces dispositions s'appliquent aux intérêts encaissés à compter du 1er août 1995.
\n
(3) Loi n° 79-594 du 13 juillet 1979.
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(M) Modification.
\n
(4) Pour l'imposition des revenus de 1998, le minimum d'abattement est fixé à 2.040 F.
\n
(5) La limite est fixée à 707.000 F pour l'imposition des revenus de 1998. Elle était de 701.000 F pour 1997.
\n
(6) Disposition applicable à compter du 13 février 1994.
\n
(7) Disposition applicable aux prestations versées à compter du 19 novembre 1997.
\n
(8) Annexe III, art. 41 ZH.
" } }, "LEGIARTI000006307978": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "158", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307978", "URL": "article/LEGI/ARTI/00/00/06/30/79/LEGIARTI000006307978.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0158AAXXXXXAT" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522557", "#text": "Loi 77-486 1977-05-13", "@sens": "source", "@cidtexte": "JORFTEXT000000522557", "@numtexte": "77-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-05-13" }, { "@id": "JORFTEXT000000886676", "#text": "Loi 79-594 1979-07-13", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "JORFTEXT000000691996", "#text": "Loi 83-1 1983-01-03 art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000691996", "@numtexte": "83-1", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-03" }, { "@id": "JORFTEXT000000320661", "#text": "Loi 84-578 1984-07-09", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000037949589", "@num": "15", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000198906", "#text": "Loi 97-277 1997-03-25", "@sens": "source", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006320690", "@num": "12", "#text": "Loi - art. 12 (V) JORF 31 décembre 1999 en vigueur le 30 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000017856303", "@num": "6", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000022126171", "@num": "Annexe", "#text": "Arrêté du 7 avril 2010 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022125004", "@nortexte": "BCRL1008862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-07" }, { "@id": "LEGIARTI000029387076", "@num": "151", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 151 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000039400970", "@num": "151-1", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 151-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000033627903", "#text": "Arrêté du 22 novembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033624756", "@nortexte": "ECFE1622351A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-22" }, { "#text": "CGI 12, 13, 14 à 33 quinquies, 157, 125 A, 125 C, 132 ter quinquies, 199 undecies, 156, 197, 163 octies, 92 B, 94 A, 34 à 61 A, 302 septies A bis, 63 à 78, 92 à 103, 62, 39 duodecies, 39 terdecies, 39 quindecies, 93 quater, 170, 1649 quater C à 1649", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 ZH", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000039400180", "@num": "15", "#text": "Décret n°2019-1193 du 19 novembre 2019 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000039397838", "@nortexte": "ECOE1915575D", "@numtexte": "2019-1193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-19" }, { "@id": "LEGITEXT000043082298", "#text": "Arrêté du 18 janvier 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043080578", "@nortexte": "TRAA2100080A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-18" }, { "@id": "LEGIARTI000043082306", "@num": "1", "#text": "Arrêté du 18 janvier 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043080578", "@nortexte": "TRAA2100080A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-18" }, { "@id": "LEGIARTI000006296139", "@num": "371 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019493914", "@num": "15", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025349569", "@num": "11", "#text": "Code de déontologie des professionnels de l'exp... - art. 11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074510", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021632267", "@num": "R351-5", "#text": "Code de la construction et de l'habitation. - art. R351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031694587", "@num": "R351-7", "#text": "Code de la construction et de l'habitation. - art. R351-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038878963", "@num": "R822-19", "#text": "Code de la construction et de l'habitation. - art. R822-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045920163", "@num": "R822-4", "#text": "Code de la construction et de l'habitation. - art. R822-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000036390283", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (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": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354506", "@num": "L136-6-1", "#text": "Code de la sécurité sociale. - art. L136-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020986739", "@num": "R831-6", "#text": "Code de la sécurité sociale. - art. R831-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902982", "@num": "L3315-1", "#text": "Code du travail - art. L3315-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648992", "@num": "L352-3", "#text": "Code du travail - art. L352-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048600528", "@num": "L5428-1", "#text": "Code du travail - art. L5428-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091704", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288741", "@num": "163 bis", "#text": "Code général des impôts, CGI. - art. 163 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815879", "@num": "1649 quater L", "#text": "Code général des impôts, CGI. - art. 1649 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768541", "@num": "1649 quater N", "#text": "Code général des impôts, CGI. - art. 1649 quater N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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" }, { "@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": "LEGIARTI000047623321", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025841946", "@num": "1767", "#text": "Code général des impôts, CGI. - art. 1767 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826509", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159431", "@num": "199 undecies C", "#text": "Code général des impôts, CGI. - art. 199 undecies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909847", "@num": "200 A", "#text": "Code général des impôts, CGI. - art. 200 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374360", "@num": "204", "#text": "Code général des impôts, CGI. - art. 204 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354271", "@num": "204 F", "#text": "Code général des impôts, CGI. - art. 204 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622843", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304154", "@num": "243 bis", "#text": "Code général des impôts, CGI. - art. 243 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328024", "@num": "77 A", "#text": "Code général des impôts, CGI. - art. 77 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238542", "@num": "371 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238680", "@num": "371 Z quaterdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238757", "@num": "371 bis B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033230802", "@num": "371 bis C bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis C bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182220", "@num": "371 bis D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006324", "@num": "371 bis E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006313", "@num": "371 bis I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296693", "@num": "39 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042161123", "@num": "41 sexdecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297820", "@num": "41 sexdecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297829", "@num": "41 sexdecies I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300305", "@num": "23 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. 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1. Les revenus nets des diverses catégories entrant dans la composition du revenu net global sont évalués d'après les règles fixées aux articles 12 et 13 et dans les conditions prévues aux 2 à 6 ci-après, sans qu'il y ait lieu de distinguer suivant que ces revenus ont leur source en France ou hors de France.
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Toutefois, en ce qui concerne les entreprises et exploitations situées hors de France, les règles fixées par le présent code pour la détermination forfaitaire des bénéfices imposables ne sont pas applicables.
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2. Le revenu net foncier est déterminé conformément aux disposition des articles 14 à 33 quinquies.
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3. Les revenus de capitaux mobiliers comprennent tous les revenus visés au VII de la 1ère sous-section de la présente section, à l'exception des revenus expressément affranchis de l'impôt en vertu de l'article 157 et des revenus ayant supporté le prélèvement visé à l'article 125 A .
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Lorsqu'ils sont payables en espèces les revenus visés au premier alinéa sont soumis à l'impôt sur le revenu au titre de l'année soit de leur paiement en espèces ou par chèques, soit de leur inscription au crédit d'un compte.
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Il est opéré un abattement annuel de 8.000 F pour les contribuables célibataires, veufs ou divorcés et de 16.000 F pour les contribuables mariés soumis à imposition commune sur la somme des revenus et gains imposables suivants :
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1° 2° (Dispositions abrogées) ;
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3° Revenus correspondant à des dividendes d'actions émises en France. Toutefois, cet abattement ne peut être effectué sur le montant des revenus d'actions souscrites avec le bénéfice de la réduction d'impôt prévue à l'article 199 undecies. Il s'applique aux revenus d'actions de sociétés françaises inscrites à la cote officielle ou au second marché des bourses françaises de valeurs ou qui, inscrites au hors-cote, font l'objet de transactions d'une importance et d'une fréquence qui sont fixées par décret lorsqu'ils sont encaissés par des personnes qui détiennent, directement ou indirectement, plus de 35 % des droits sociaux dans la société distributrice. Il ne s'applique pas aux revenus d'actions qui ne répondent pas aux conditions prévues par la première phrase du 1° de l'article 163 octies lorsqu'ils sont encaissés par des personnes qui détiennent, directement ou indirectement, plus de 35 p. 100 des droits sociaux dans la société distributrice. Pour l'application de cette disposition, les droits sociaux appartenant au conjoint sont considérés comme détenus indirectement.
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4° (Dispositions abrogées) ;
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5° Produits des parts de société ou d'exploitation agricole à responsabilité limitée et des parts bénéficiaires ou de fondateur lorsque ces parts sont émises par des sociétés ou exploitations soumises à l'impôt sur les sociétés et que les produits sont encaissés par des personnes détenant, directement ou indirectement, moins de 35 p. 100 des droits sociaux dans la société distributrice. Pour l'application de cette disposition, les droits sociaux appartenant au conjoint sont considérés comme détenus indirectement.
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6° Intérêts versés au titre des sommes portées sur un compte bloqué individuel qui remplissent les conditions visées au I de l'article 125 C. Les dispositions du II de l'article 125 C sont applicables en cas de non-respect des obligations fixées au I du même article.
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L'abattement prévu au troisième alinéa peut, le cas échéant, être utilisé, en tout ou partie, par les porteurs de parts de fonds communs de placement, lors de l'imposition en leur nom des produits répartis par le fonds.
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4. Les bénéfices des professions industrielles, commerciales, artisanales et ceux de l'exploitation minière sont déterminés conformément aux dispositions des articles 34 à 61 A, et 302 septies A bis du présent code ; les rémunérations mentionnées à l'article 62 sont déterminées conformément aux dispositions de cet article ; les bénéfices de l'exploitation agricole sont déterminées conformément aux dispositions des articles 63 à 78 du présent code et des articles L1 à L4 du livre des procédures fiscales ; les bénéfices tirés de l'exercice d'une profession non commerciale sont déterminés conformément aux dispositions des articles 92 à 103 du présent code. Toutefois, les plus-values à long terme définies aux articles 39 duodecies et 39 terdecies 1 sont distraites des bénéfices en vue d'être distinctement taxées à l'impôt sur le revenu dans les conditions prévues aux articles 39 terdecies 2, 39 quindecies et 93 quater.
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Dans le cas des entreprises industrielles, commerciales, artisanales ou agricoles qui sont soumises à l'impôt d'après leur bénéfice réel et dont les résultats d'ensemble comprennent des revenus relevant de plusieurs catégories ou provenant d'exploitations situées hors de France, il est fait état de ces résultats d'ensemble sans qu'il y ait lieu de les décomposer entre leurs divers éléments dans la déclaration prévue à l'article 170.
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4 bis. Les adhérents des centres de gestion et associations agréés définis aux articles 1649 quater C à 1649 quater H ainsi que les membres d'un groupement ou d'une société visés aux articles 8 à 8 quinquies et chacun des conjoints exploitants agricoles de fonds séparés ou associés d'une même société ou groupement adhérant à l'un de ces organismes bénéficient d'un abattement de 20 % sur leurs bénéfices déclarés soumis à un régime réel d'imposition ou au régime prévu à l'article 68 F.
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Aucun abattement n'est appliqué sur la fraction du bénéfice qui excède la limite fixée au cinquième alinéa du a du 5 ;
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La limitation du montant de l'abattement résultant de l'application du deuxième alinéa est opérée sur la totalité du revenu net professionnel déclaré par une même personne physique, dans une même catégorie de revenus ;
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Le taux de l'abattement est ramené à 10 % pour la fraction du bénéfice qui excède la limite fixée au cinquième alinéa du a du 5. Aucun abattement n'est appliqué sur la fraction du bénéfice qui excède la limite fixée au sixième alinéa du a du 5.
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Les limitations du montant de l'abattement résultant de l'application de l'alinéa précédent sont opérées sur la totalité du revenu net professionnel déclaré par une même personne physique, dans une même catégorie de revenus.
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Aucun abattement n'est appliqué à la partie des bénéfices résultant d'un redressement, sauf lorsque ce redressement fait suite à une déclaration rectificative souscrite spontanément par l'adhérent.
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L'abattement n'est pas appliqué lorsque la déclaration professionnelle, la déclaration d'ensemble des revenus ou les déclarations de chiffre d'affaires n'ont pas été souscrites dans les délais et qu'il s'agit de la deuxième infraction successive concernant la même catégorie de déclaration.
\n
L'établissement de la mauvaise foi d'un adhérent à l'occasion d'un redressement relatif à l'impôt sur le revenu ou à la taxe sur la valeur ajoutée auxquels il est soumis du fait de son activité professionnelle entraîne la perte de l'abattement et de la réduction d'impôt prévue à l'article 199 quater B du présent code, pour l'année au titre de laquelle le redressement est effectué.
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4 ter. (disposition devenue sans objet).
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5. a. Les revenus provenant de traitements publics et privés, indemnités, émoluments, salaires et pensions ainsi que de rentes viagères autres que celles mentionnées au 6 sont déterminés conformément aux dispositions des articles 79 à 90.
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Les pensions et retraites font l'objet d'un abattement de 10 % qui ne peut excéder 20 000 F. Ce plafond s'applique au montant total des pensions et retraites perçues par l'ensemble des membres du foyer fiscal. Chaque année, il est révisé selon les mêmes modalités que la limite supérieure de la première tranche du barème de l'impôt sur le revenu.
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L'abattement indiqué au deuxième alinéa ne peut être inférieur à 1.800 F, sans pouvoir excéder le montant brut des pensions et retraites. Cette disposition s'applique au montant des pensions ou retraites perçu par chaque retraité ou pensionné membre du foyer fiscal. La somme de 1 800 F est révisée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu.
\n
Le revenu net obtenu en application de l'article 83 et, en ce qui concerne les pensions et retraites après application des dispositions des deuxième et troisième alinéas ci-dessus, n'est retenu dans les bases de l'impôt sur le revenu que pour 80 % de son montant déclaré spontanément.
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Aucun abattement n'est pratiqué sur la fraction du montant des salaires, net de frais professionnels, et pensions qui excède 460.000 F pour l'imposition des revenus de 1982 et 1983.
\n
La limite mentionnée au cinquième alinéa est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu. Le montant obtenu est arrondi, s'il y a lieu, au millier de francs supérieur.
\n
b. Les dispositions du a sont applicables aux allocations mentionnées à l'article 231 bis D, premier et troisième alinéas, aux participations en espèces et, à compter du 1er janvier 1991, aux dividendes des actions de travail, alloués aux travailleurs mentionnés au 18° bis de l'article 81, lorsque ces sommes sont imposables, de même qu'à l'aide financière mentionnée à l'article L129-3 du code du travail.
\n
b bis. Les dispositions du a sont applicables aux prestations servies sous forme de rentes ou pour perte d'emploi subie, au titre des contrats d'assurance groupe ou des régimes mentionnés au deuxième alinéa de l'article 154 bis ;
\n
Les dispositions du a sont également applicables aux prestations servies sous forme de rentes au titre des contrats d'assurance de groupe visés au premier alinéa de l'article 154 bis-0 A.
\n
b ter. les dispositions du a sont applicables aux pensions servies au titre des plans d'épargne retraite institués par la loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite ainsi qu'aux sommes retirées de ces plans. Toutefois, le bénéficiaire peut demander que l'impôt correspondant à ces sommes soit calculé en ajoutant le quart du montant net du retrait à son revenu imposable et en multipliant par quatre la cotisation supplémentaire ainsi obtenue ;
\n
c. Lorsque, étant en instance de séparation de corps ou de divorce, les époux font l'objet d'impositions distinctes par application des dispositions du b du 4 de l'article 6, la provision alimentaire qui est allouée à l'un d'eux pour son entretien et celui des enfants dont il a la charge est comptée dans les revenus imposables de l'intéressé.
\n
d. (abrogé).
\n
\n
e. Pour l'établissement de l'impôt des redevables pensionnés au 31 décembre 1986 dont la pension a fait l'objet d'un premier versement mensuel en 1987, la déclaration porte chaque année sur les arrérages correspondant à la période de douze mois qui suit la période à laquelle se rapportent les arrérages imposables au titre de l'année précédente.
\n
Pour l'application de cette règle, les arrérages échus en 1987 son répartis également sur le nombre de mois auxquels ils correspondent, arrondi au nombre entier le plus proche.
\n
6. Les rentes viagères constituées à titre onéreux ne sont considérées comme un revenu, pour l'application de l'impôt sur le revenu dû par le crédirentier, que pour une fraction de leur montant. Cette fraction, déterminée d'après l'âge du crédirentier lors de l'entrée en jouissance de la rente, est fixée :
\n
- à 70 % si l'intéressé est âgé de moins de 50 ans ;
\n
- à 50 % s'il est âgé de 50 à 59 ans inclus ;
\n
- à 40 % s'il est âgé de 60 à 69 ans inclus ;
\n
- à 30 % s'il est âgé de plus de 69 ans.
\n
La fraction de rentes viagères définie ci-dessus est imposée dans les mêmes conditions que les revenus énumérés à l'article 124.
\n
Ces dispositions ne sont pas applicables aux arrérages correspondant aux cotisations ayant fait l'objet de la déduction prévue au 1° bis de l'article 83.
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L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020986739", "@num": "R831-6", "#text": "Code de la sécurité sociale. - art. R831-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902982", "@num": "L3315-1", "#text": "Code du travail - art. L3315-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648992", "@num": "L352-3", "#text": "Code du travail - art. L352-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048600528", "@num": "L5428-1", "#text": "Code du travail - art. L5428-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091704", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288741", "@num": "163 bis", "#text": "Code général des impôts, CGI. - art. 163 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815879", "@num": "1649 quater L", "#text": "Code général des impôts, CGI. - art. 1649 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768541", "@num": "1649 quater N", "#text": "Code général des impôts, CGI. - art. 1649 quater N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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" }, { "@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": "LEGIARTI000047623321", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025841946", "@num": "1767", "#text": "Code général des impôts, CGI. - art. 1767 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826509", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159431", "@num": "199 undecies C", "#text": "Code général des impôts, CGI. - art. 199 undecies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909847", "@num": "200 A", "#text": "Code général des impôts, CGI. - art. 200 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374360", "@num": "204", "#text": "Code général des impôts, CGI. - art. 204 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354271", "@num": "204 F", "#text": "Code général des impôts, CGI. - art. 204 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622843", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304154", "@num": "243 bis", "#text": "Code général des impôts, CGI. - art. 243 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328024", "@num": "77 A", "#text": "Code général des impôts, CGI. - art. 77 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238542", "@num": "371 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238680", "@num": "371 Z quaterdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238757", "@num": "371 bis B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033230802", "@num": "371 bis C bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis C bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182220", "@num": "371 bis D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006324", "@num": "371 bis E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006313", "@num": "371 bis I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296693", "@num": "39 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042161123", "@num": "41 sexdecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297820", "@num": "41 sexdecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297829", "@num": "41 sexdecies I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300305", "@num": "23 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. R312-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032360385", "@num": "L371-8", "#text": "Code rural - art. L371-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683906", "@num": "L731-15", "#text": "Code rural et de la pêche maritime - art. L731-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006646354", "@num": "L129-3", "#text": "Code du travail - art. L129-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1999-01-12 5F-9-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-12-30 5F-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-06-26 5B-18-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-01-04 5F-1-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-01-12 5F-10-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191588", "@fin": "2999-01-01", "#text": "I : Revenu imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179574", "@fin": "2999-01-01", "#text": "2e Sous-section : Revenu global", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048184729", "@fin": "1951-12-19", "@num": "158", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049371041", "@fin": "1954-04-11", "@num": "158", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049477318", "@fin": "1954-08-15", "@num": "158", "@etat": "MODIFIE", "@debut": "1954-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049511953", "@fin": "1955-05-03", "@num": "158", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049663005", "@fin": "1979-07-01", "@num": "158", "@etat": "MODIFIE", "@debut": "1955-05-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307959", "@fin": "1981-07-01", "@num": "158", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307960", "@fin": "1982-09-01", "@num": "158", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307961", "@fin": "1983-07-10", "@num": "158", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307962", "@fin": "1984-07-20", "@num": "158", "@etat": "MODIFIE", "@debut": "1983-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307963", "@fin": "1985-07-15", "@num": "158", "@etat": "MODIFIE", "@debut": "1984-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307964", "@fin": "1986-07-31", "@num": "158", "@etat": "MODIFIE", "@debut": "1985-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307965", "@fin": "1987-08-10", "@num": "158", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307966", "@fin": "1988-07-15", "@num": "158", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307967", "@fin": "1990-06-15", "@num": "158", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307968", "@fin": "1991-06-24", "@num": "158", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307969", "@fin": "1992-07-04", "@num": "158", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307970", "@fin": "1993-08-18", "@num": "158", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307971", "@fin": "1994-09-02", "@num": "158", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307972", "@fin": "1995-10-27", "@num": "158", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307973", "@fin": "1996-05-12", "@num": "158", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307974", "@fin": "1997-04-11", "@num": "158", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307975", "@fin": "1998-04-22", "@num": "158", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307976", "@fin": "1999-03-31", "@num": "158", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307977", "@fin": "2000-03-31", "@num": "158", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307978", "@fin": "2001-03-31", "@num": "158", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307979", "@fin": "2001-12-29", "@num": "158", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307980", "@fin": "2002-01-18", "@num": "158", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307981", "@fin": "2002-12-31", "@num": "158", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307982", "@fin": "2003-08-22", "@num": "158", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307983", "@fin": "2005-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307984", "@fin": "2004-12-31", "@num": "158", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307985", "@fin": "2005-07-27", "@num": "158", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307986", "@fin": "2005-08-03", "@num": "158", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307987", "@fin": "2006-12-31", "@num": "158", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307988", "@fin": "2006-12-27", "@num": "158", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307989", "@fin": "2007-12-28", "@num": "158", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916562", "@fin": "2008-04-03", "@num": "158", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620034", "@fin": "2008-12-05", "@num": "158", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019870415", "@fin": "2009-04-10", "@num": "158", "@etat": "MODIFIE", "@debut": "2008-12-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549323", "@fin": "2010-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038335", "@fin": "2010-05-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200848", "@fin": "2011-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412074", "@fin": "2011-05-19", "@num": "158", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024042279", "@fin": "2011-06-12", "@num": "158", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189406", "@fin": "2011-12-30", "@num": "158", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073576", "@fin": "2013-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946506", "@fin": "2013-06-17", "@num": "158", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027565938", "@fin": "2013-07-28", "@num": "158", "@etat": "MODIFIE", "@debut": "2013-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795213", "@fin": "2014-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028434660", "@fin": "2013-12-31", "@num": "158", "@etat": "MODIFIE_MORT_NE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448316", "@fin": "2014-05-30", "@num": "158", "@etat": "MODIFIE", "@debut": "2013-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042233", "@fin": "2015-06-06", "@num": "158", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700823", "@fin": "2016-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815621", "@fin": "2016-06-13", "@num": "158", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701811", "@fin": "2017-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815958", "@fin": "2017-05-05", "@num": "158", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034597100", "@fin": "2018-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427638", "@fin": "2018-06-23", "@num": "158", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037099717", "@fin": "2018-12-31", "@num": "158", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987843", "@fin": "2019-06-08", "@num": "158", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687554", "@fin": "2019-10-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836594", "@fin": "2019-12-31", "@num": "158", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468289", "@fin": "2020-07-25", "@num": "158", "@etat": "MODIFIE", "@debut": "2019-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042158853", "@fin": "2020-12-31", "@num": "158", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909707", "@fin": "2021-06-12", "@num": "158", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662629", "@fin": "2022-05-07", "@num": "158", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045768992", "@fin": "2023-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983195", "@fin": "2023-06-03", "@num": "158", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622551", "@fin": "2024-01-01", "@num": "158", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042978882", "@fin": "2024-06-02", "@num": "158", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641834", "@fin": "2999-01-01", "@num": "158", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les revenus nets des diverses catégories entrant dans la composition du revenu net global sont évalués d'après les règles fixées aux articles 12 et 13 et dans les conditions prévues aux 2 à 6 ci-après, sans qu'il y ait lieu de distinguer suivant que ces revenus ont leur source en France ou hors de France.
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Toutefois, en ce qui concerne les entreprises et exploitations situées hors de France, les règles fixées par le présent code pour la détermination forfaitaire des bénéfices imposables ne sont pas applicables.
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2. Le revenu net foncier est déterminé conformément aux disposition des articles 14 à 33 quinquies.
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3. Les revenus de capitaux mobiliers comprennent tous les revenus visés au VII de la 1ère sous-section de la présente section, à l'exception des revenus expressément affranchis de l'impôt en vertu de l'article 157 et des revenus ayant supporté le prélèvement visé à l'article 125 A .
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Lorsqu'ils sont payables en espèces les revenus visés au premier alinéa sont soumis à l'impôt sur le revenu au titre de l'année soit de leur paiement en espèces ou par chèques, soit de leur inscription au crédit d'un compte.
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Il est opéré un abattement annuel de 8.000 F pour les contribuables célibataires, veufs ou divorcés et de 16.000 F pour les contribuables mariés soumis à imposition commune sur la somme des revenus et gains imposables suivants :
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1° 2° (Dispositions abrogées) ;
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3° Revenus correspondant à des dividendes d'actions émises en France. Toutefois, cet abattement ne peut être effectué sur le montant des revenus d'actions souscrites avec le bénéfice des réductions d'impôt prévues aux articles 199 undecies ou 199 undecies A. Il s'applique aux revenus d'actions de sociétés françaises inscrites à la cote officielle ou au second marché des bourses françaises de valeurs ou qui, inscrites au hors-cote, font l'objet de transactions d'une importance et d'une fréquence qui sont fixées par décret lorsqu'ils sont encaissés par des personnes qui détiennent, directement ou indirectement, plus de 35 % des droits sociaux dans la société distributrice. Il ne s'applique pas aux revenus d'actions qui ne répondent pas aux conditions prévues par la première phrase du 1° de l'article 163 octies lorsqu'ils sont encaissés par des personnes qui détiennent, directement ou indirectement, plus de 35 p. 100 des droits sociaux dans la société distributrice. Pour l'application de cette disposition, les droits sociaux appartenant au conjoint sont considérés comme détenus indirectement.
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4° (Dispositions abrogées) ;
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5° Produits des parts de société ou d'exploitation agricole à responsabilité limitée et des parts bénéficiaires ou de fondateur lorsque ces parts sont émises par des sociétés ou exploitations soumises à l'impôt sur les sociétés et que les produits sont encaissés par des personnes détenant, directement ou indirectement, moins de 35 p. 100 des droits sociaux dans la société distributrice. Pour l'application de cette disposition, les droits sociaux appartenant au conjoint sont considérés comme détenus indirectement.
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6° Intérêts versés au titre des sommes portées sur un compte bloqué individuel qui remplissent les conditions visées au I de l'article 125 C. Les dispositions du II de l'article 125 C sont applicables en cas de non-respect des obligations fixées au I du même article.
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L'abattement prévu au troisième alinéa peut, le cas échéant, être utilisé, en tout ou partie, par les porteurs de parts de fonds communs de placement, lors de l'imposition en leur nom des produits répartis par le fonds.
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L'abattement prévu au troisième alinéa n'est pas opéré lorsque le revenu net imposable excède pour les contribuables célibataires, veufs ou divorcés le montant mentionné à la dernière tranche du barème de l'impôt sur le revenu fixé au 1 du I de l'article 197. Ce montant est doublé pour les contribuables mariés soumis à une imposition commune.
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4. Les bénéfices des professions industrielles, commerciales, artisanales et ceux de l'exploitation minière sont déterminés conformément aux dispositions des articles 34 à 61 A, et 302 septies A bis du présent code ; les rémunérations mentionnées à l'article 62 sont déterminées conformément aux dispositions de cet article ; les bénéfices de l'exploitation agricole sont déterminées conformément aux dispositions des articles 63 à 78 du présent code et des articles L1 à L4 du livre des procédures fiscales ; les bénéfices tirés de l'exercice d'une profession non commerciale sont déterminés conformément aux dispositions des articles 92 à 103 du présent code. Toutefois, les plus-values à long terme définies aux articles 39 duodecies et 39 terdecies 1 sont distraites des bénéfices en vue d'être distinctement taxées à l'impôt sur le revenu dans les conditions prévues aux articles 39 terdecies 2, 39 quindecies et 93 quater.
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Dans le cas des entreprises industrielles, commerciales, artisanales ou agricoles qui sont soumises à l'impôt d'après leur bénéfice réel et dont les résultats d'ensemble comprennent des revenus relevant de plusieurs catégories ou provenant d'exploitations situées hors de France, il est fait état de ces résultats d'ensemble sans qu'il y ait lieu de les décomposer entre leurs divers éléments dans la déclaration prévue à l'article 170.
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4 bis. Les adhérents des centres de gestion et associations agréés définis aux articles 1649 quater C à 1649 quater H ainsi que les membres d'un groupement ou d'une société visés aux articles 8 à 8 quinquies et chacun des conjoints exploitants agricoles de fonds séparés ou associés d'une même société ou groupement adhérant à l'un de ces organismes bénéficient d'un abattement de 20 % sur leurs bénéfices déclarés soumis à un régime réel d'imposition ou au régime prévu à l'article 68 F.
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Aucun abattement n'est appliqué sur la fraction du bénéfice qui excède la limite fixée au cinquième alinéa du a du 5 ;
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La limitation du montant de l'abattement résultant de l'application du deuxième alinéa est opérée sur la totalité du revenu net professionnel déclaré par une même personne physique, dans une même catégorie de revenus ;
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Aucun abattement n'est appliqué à la partie des bénéfices résultant d'un redressement, sauf lorsque ce redressement fait suite à une déclaration rectificative souscrite spontanément par l'adhérent.
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L'abattement n'est pas appliqué lorsque la déclaration professionnelle, la déclaration d'ensemble des revenus ou les déclarations de chiffre d'affaires n'ont pas été souscrites dans les délais et qu'il s'agit de la deuxième infraction successive concernant la même catégorie de déclaration.
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L'établissement de la mauvaise foi d'un adhérent à l'occasion d'un redressement relatif à l'impôt sur le revenu ou à la taxe sur la valeur ajoutée auxquels il est soumis du fait de son activité professionnelle entraîne la perte de l'abattement et de la réduction d'impôt prévue à l'article 199 quater B du présent code, pour l'année au titre de laquelle le redressement est effectué.
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4 ter. (disposition devenue sans objet).
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5. a. Les revenus provenant de traitements publics et privés, indemnités, émoluments, salaires et pensions ainsi que de rentes viagères autres que celles mentionnées au 6 sont déterminés conformément aux dispositions des articles 79 à 90.
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Les pensions et retraites font l'objet d'un abattement de 10 % qui ne peut excéder 20 000 F. Ce plafond s'applique au montant total des pensions et retraites perçues par l'ensemble des membres du foyer fiscal. Chaque année, il est révisé selon les mêmes modalités que la limite supérieure de la première tranche du barème de l'impôt sur le revenu.
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L'abattement indiqué au deuxième alinéa ne peut être inférieur à 1.800 F, sans pouvoir excéder le montant brut des pensions et retraites. Cette disposition s'applique au montant des pensions ou retraites perçu par chaque retraité ou pensionné membre du foyer fiscal. La somme de 1 800 F est révisée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu.
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Le revenu net obtenu en application de l'article 83 et, en ce qui concerne les pensions et retraites après application des dispositions des deuxième et troisième alinéas ci-dessus, n'est retenu dans les bases de l'impôt sur le revenu que pour 80 % de son montant déclaré spontanément.
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Aucun abattement n'est pratiqué sur la fraction du montant des salaires, net de frais professionnels, et pensions qui excède 460.000 F pour l'imposition des revenus de 1982 et 1983.
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La limite mentionnée au cinquième alinéa est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu. Le montant obtenu est arrondi, s'il y a lieu, au millier de francs supérieur.
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b. Les dispositions du a sont applicables aux allocations mentionnées à l'article 231 bis D, premier et troisième alinéas, aux participations en espèces et, à compter du 1er janvier 1991, aux dividendes des actions de travail, alloués aux travailleurs mentionnés au 18° bis de l'article 81, lorsque ces sommes sont imposables, de même qu'à l'aide financière mentionnée à l'article L129-3 du code du travail.
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b bis. Les dispositions du a sont applicables aux prestations servies sous forme de rentes ou pour perte d'emploi subie, au titre des contrats d'assurance groupe ou des régimes mentionnés au deuxième alinéa de l'article 154 bis ;
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Les dispositions du a sont également applicables aux prestations servies sous forme de rentes au titre des contrats d'assurance de groupe visés au premier alinéa de l'article 154 bis-0 A.
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b ter. les dispositions du a sont applicables aux pensions servies au titre des plans d'épargne retraite institués par la loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite ainsi qu'aux sommes retirées de ces plans. Toutefois, le bénéficiaire peut demander que l'impôt correspondant à ces sommes soit calculé en ajoutant le quart du montant net du retrait à son revenu imposable et en multipliant par quatre la cotisation supplémentaire ainsi obtenue ;
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c. Lorsque, étant en instance de séparation de corps ou de divorce, les époux font l'objet d'impositions distinctes par application des dispositions du b du 4 de l'article 6, la provision alimentaire qui est allouée à l'un d'eux pour son entretien et celui des enfants dont il a la charge est comptée dans les revenus imposables de l'intéressé.
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d. (abrogé).
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e. Pour l'établissement de l'impôt des redevables pensionnés au 31 décembre 1986 dont la pension a fait l'objet d'un premier versement mensuel en 1987, la déclaration porte chaque année sur les arrérages correspondant à la période de douze mois qui suit la période à laquelle se rapportent les arrérages imposables au titre de l'année précédente.
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Pour l'application de cette règle, les arrérages échus en 1987 son répartis également sur le nombre de mois auxquels ils correspondent, arrondi au nombre entier le plus proche.
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6. Les rentes viagères constituées à titre onéreux ne sont considérées comme un revenu, pour l'application de l'impôt sur le revenu dû par le crédirentier, que pour une fraction de leur montant. Cette fraction, déterminée d'après l'âge du crédirentier lors de l'entrée en jouissance de la rente, est fixée :
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- à 70 % si l'intéressé est âgé de moins de 50 ans ;
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- à 50 % s'il est âgé de 50 à 59 ans inclus ;
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- à 40 % s'il est âgé de 60 à 69 ans inclus ;
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- à 30 % s'il est âgé de plus de 69 ans.
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La fraction de rentes viagères définie ci-dessus est imposée dans les mêmes conditions que les revenus énumérés à l'article 124.
\n
Ces dispositions ne sont pas applicables aux arrérages correspondant aux cotisations ayant fait l'objet de la déduction prévue au 1° bis de l'article 83.
" } }, "LEGIARTI000006307980": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "158", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-18", "DATE_DEBUT": "2001-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006307980", "URL": "article/LEGI/ARTI/00/00/06/30/79/LEGIARTI000006307980.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0158AAXXXXXAV" } }, "LIENS": { "LIEN": [ { "#text": "CGI 12, 13, 14 à 33 quinquies, 157, 125 A, 199 undecies, 199 undecies A, 125 C, 197, 63 à 78, 34 à 61 A, 302 septies A bis, 62, 92 à 103, 39 duodecies, 39 terdecies, 39 quindecies, 93 quater, 170, 1649 quater C à 1649 quater H, 8 à 8 quinquies, 68 F,", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037949589", "@num": "15", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000198906", "#text": "Loi 97-277 1997-03-25", "@sens": "source", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@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": "LEGIARTI000006716519", "@num": "6", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 6 (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": "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": "LEGIARTI000006321343", "@num": "51", "#text": "Loi n°2001-1276 du 28 décembre 2001 - art. 51 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000592233", "#text": "Loi 2001-1275 2001-12-28 art. 1 II Finances pour 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321113", "@num": "2", "#text": "Loi n°2001-1275 du 28 décembre 2001 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000017856303", "@num": "6", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000022126171", "@num": "Annexe", "#text": "Arrêté du 7 avril 2010 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022125004", "@nortexte": "BCRL1008862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-07" }, { "@id": "LEGIARTI000029387076", "@num": "151", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 151 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000039400970", "@num": "151-1", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 151-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000033627903", "#text": "Arrêté du 22 novembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033624756", "@nortexte": "ECFE1622351A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-22" }, { "@id": "LEGIARTI000039400180", "@num": "15", "#text": "Décret n°2019-1193 du 19 novembre 2019 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000039397838", "@nortexte": "ECOE1915575D", "@numtexte": "2019-1193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-19" }, { "@id": "LEGITEXT000043082298", "#text": "Arrêté du 18 janvier 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043080578", "@nortexte": "TRAA2100080A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-18" }, { "@id": "LEGIARTI000043082306", "@num": "1", "#text": "Arrêté du 18 janvier 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043080578", "@nortexte": "TRAA2100080A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-18" }, { "@id": "LEGIARTI000006296139", "@num": "371 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019493914", "@num": "15", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025349569", "@num": "11", "#text": "Code de déontologie des professionnels de l'exp... - art. 11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074510", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021632267", "@num": "R351-5", "#text": "Code de la construction et de l'habitation. - art. R351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031694587", "@num": "R351-7", "#text": "Code de la construction et de l'habitation. - art. R351-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038878963", "@num": "R822-19", "#text": "Code de la construction et de l'habitation. - art. R822-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045920163", "@num": "R822-4", "#text": "Code de la construction et de l'habitation. - art. R822-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000036390283", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (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": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354506", "@num": "L136-6-1", "#text": "Code de la sécurité sociale. - art. L136-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020986739", "@num": "R831-6", "#text": "Code de la sécurité sociale. - art. R831-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902982", "@num": "L3315-1", "#text": "Code du travail - art. L3315-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648992", "@num": "L352-3", "#text": "Code du travail - art. L352-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048600528", "@num": "L5428-1", "#text": "Code du travail - art. L5428-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091704", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288741", "@num": "163 bis", "#text": "Code général des impôts, CGI. - art. 163 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815879", "@num": "1649 quater L", "#text": "Code général des impôts, CGI. - art. 1649 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768541", "@num": "1649 quater N", "#text": "Code général des impôts, CGI. - art. 1649 quater N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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" }, { "@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": "LEGIARTI000047623321", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025841946", "@num": "1767", "#text": "Code général des impôts, CGI. - art. 1767 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826509", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159431", "@num": "199 undecies C", "#text": "Code général des impôts, CGI. - art. 199 undecies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909847", "@num": "200 A", "#text": "Code général des impôts, CGI. - art. 200 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374360", "@num": "204", "#text": "Code général des impôts, CGI. - art. 204 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354271", "@num": "204 F", "#text": "Code général des impôts, CGI. - art. 204 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622843", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304154", "@num": "243 bis", "#text": "Code général des impôts, CGI. - art. 243 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328024", "@num": "77 A", "#text": "Code général des impôts, CGI. - art. 77 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238542", "@num": "371 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238680", "@num": "371 Z quaterdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238757", "@num": "371 bis B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033230802", "@num": "371 bis C bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis C bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182220", "@num": "371 bis D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006324", "@num": "371 bis E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006313", "@num": "371 bis I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296693", "@num": "39 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042161123", "@num": "41 sexdecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297820", "@num": "41 sexdecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297829", "@num": "41 sexdecies I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300305", "@num": "23 H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047870941", "@num": "R312-20", "#text": "Code monétaire et financier - art. 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1. Les revenus nets des diverses catégories entrant dans la composition du revenu net global sont évalués d'après les règles fixées aux articles 12 et 13 et dans les conditions prévues aux 2 à 6 ci-après, sans qu'il y ait lieu de distinguer suivant que ces revenus ont leur source en France ou hors de France.
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Toutefois, en ce qui concerne les entreprises et exploitations situées hors de France, les règles fixées par le présent code pour la détermination forfaitaire des bénéfices imposables ne sont pas applicables.
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2. Le revenu net foncier est déterminé conformément aux disposition des articles 14 à 33 quinquies.
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3. Les revenus de capitaux mobiliers comprennent tous les revenus visés au VII de la 1ère sous-section de la présente section, à l'exception des revenus expressément affranchis de l'impôt en vertu de l'article 157 et des revenus ayant supporté le prélèvement visé à l'article 125 A.
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Lorsqu'ils sont payables en espèces les revenus visés au premier alinéa sont soumis à l'impôt sur le revenu au titre de l'année soit de leur paiement en espèces ou par chèques, soit de leur inscription au crédit d'un compte.
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Il est opéré un abattement annuel de 1 220 euros pour les contribuables célibataires, veufs ou divorcés et de 2 440 euros pour les contribuables mariés soumis à imposition commune sur la somme des revenus et gains imposables suivants :
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1° 2° (Dispositions abrogées) ;
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3° Revenus correspondant à des dividendes d'actions émises en France. Toutefois, cet abattement ne peut être effectué sur le montant des revenus d'actions souscrites avec le bénéfice des réductions d'impôt prévues aux articles 199 undecies ou 199 undecies A. Il s'applique aux revenus d'actions de sociétés françaises inscrites à la cote officielle ou au second marché des bourses françaises de valeurs ou qui, inscrites au hors-cote, font l'objet de transactions d'une importance et d'une fréquence qui sont fixées par décret lorsqu'ils sont encaissés par des personnes qui détiennent, directement ou indirectement, plus de 35 % des droits sociaux dans la société distributrice. Pour l'application de cette disposition, les droits sociaux appartenant au conjoint sont considérés comme détenus indirectement.
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4° (Dispositions abrogées) ;
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5° Produits des parts de société ou d'exploitation agricole à responsabilité limitée et des parts bénéficiaires ou de fondateur lorsque ces parts sont émises par des sociétés ou exploitations soumises à l'impôt sur les sociétés et que les produits sont encaissés par des personnes détenant, directement ou indirectement, moins de 35 p. 100 des droits sociaux dans la société distributrice. Pour l'application de cette disposition, les droits sociaux appartenant au conjoint sont considérés comme détenus indirectement.
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6° Intérêts versés au titre des sommes portées sur un compte bloqué individuel qui remplissent les conditions visées au I de l'article 125 C. Les dispositions du II de l'article 125 C sont applicables en cas de non-respect des obligations fixées au I du même article.
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L'abattement prévu au troisième alinéa peut, le cas échéant, être utilisé, en tout ou partie, par les porteurs de parts de fonds communs de placement, lors de l'imposition en leur nom des produits répartis par le fonds.
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L'abattement prévu au troisième alinéa n'est pas opéré lorsque le revenu net imposable excède pour les contribuables célibataires, veufs ou divorcés le montant mentionné à la dernière tranche du barème de l'impôt sur le revenu fixé au 1 du I de l'article 197. Ce montant est doublé pour les contribuables mariés soumis à une imposition commune.
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4. Les bénéfices des professions industrielles, commerciales, artisanales et ceux de l'exploitation minière sont déterminés conformément aux dispositions des articles 34 à 61 A, et 302 septies A bis ; les rémunérations mentionnées à l'article 62 sont déterminées conformément aux dispositions de cet article ; les bénéfices de l'exploitation agricole sont déterminées conformément aux dispositions des articles 63 à 78 et des articles L1 à L4 du livre des procédures fiscales ; les bénéfices tirés de l'exercice d'une profession non commerciale sont déterminés conformément aux dispositions des articles 92 à 103. Toutefois, les plus-values à long terme définies aux articles 39 duodecies et au 1 de 39 terdecies sont distraites des bénéfices en vue d'être distinctement taxées à l'impôt sur le revenu dans les conditions prévues au 2 de l'article 39 terdecies et aux articles 39 quindecies et 93 quater.
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Dans le cas des entreprises industrielles, commerciales, artisanales ou agricoles qui sont soumises à l'impôt d'après leur bénéfice réel et dont les résultats d'ensemble comprennent des revenus relevant de plusieurs catégories ou provenant d'exploitations situées hors de France, il est fait état de ces résultats d'ensemble sans qu'il y ait lieu de les décomposer entre leurs divers éléments dans la déclaration prévue à l'article 170.
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4 bis. Les adhérents des centres de gestion et associations agréés définis aux articles 1649 quater C à 1649 quater H ainsi que les membres d'un groupement ou d'une société visés aux articles 8 à 8 quinquies et chacun des conjoints exploitants agricoles de fonds séparés ou associés d'une même société ou groupement adhérant à l'un de ces organismes bénéficient d'un abattement de 20 % sur leurs bénéfices déclarés soumis à un régime réel d'imposition ou au régime prévu à l'article 68 F.
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Aucun abattement n'est appliqué sur la fraction du bénéfice qui excède la limite fixée au cinquième alinéa du a du 5 ;
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La limitation du montant de l'abattement résultant de l'application du deuxième alinéa est opérée sur la totalité du revenu net professionnel déclaré par une même personne physique, dans une même catégorie de revenus.
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Aucun abattement n'est appliqué à la partie des bénéfices résultant d'un redressement, sauf lorsque ce redressement fait suite à une déclaration rectificative souscrite spontanément par l'adhérent.
\n
L'abattement n'est pas appliqué lorsque la déclaration professionnelle, la déclaration d'ensemble des revenus ou les déclarations de chiffre d'affaires n'ont pas été souscrites dans les délais et qu'il s'agit de la deuxième infraction successive concernant la même catégorie de déclaration.
\n
L'établissement de la mauvaise foi d'un adhérent à l'occasion d'un redressement relatif à l'impôt sur le revenu ou à la taxe sur la valeur ajoutée auxquels il est soumis du fait de son activité professionnelle entraîne la perte de l'abattement et de la réduction d'impôt prévue à l'article 199 quater B, pour l'année au titre de laquelle le redressement est effectué.
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4 ter. (disposition devenue sans objet).
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5. a. Les revenus provenant de traitements publics et privés, indemnités, émoluments, salaires et pensions ainsi que de rentes viagères autres que celles mentionnées au 6 sont déterminés conformément aux dispositions des articles 79 à 90.
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Les pensions et retraites font l'objet d'un abattement de 10 % qui ne peut excéder 3 160 euros. Ce plafond s'applique au montant total des pensions et retraites perçues par l'ensemble des membres du foyer fiscal. Chaque année, il est révisé selon les mêmes modalités que la limite supérieure de la première tranche du barème de l'impôt sur le revenu.
\n
L'abattement indiqué au deuxième alinéa ne peut être inférieur à 323 euros, sans pouvoir excéder le montant brut des pensions et retraites. Cette disposition s'applique au montant des pensions ou retraites perçu par chaque retraité ou pensionné membre du foyer fiscal. La somme de 323 euros est révisée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu.
\n
Le revenu net obtenu en application de l'article 83 et, en ce qui concerne les pensions et retraites après application des dispositions des deuxième et troisième alinéas ci-dessus, n'est retenu dans les bases de l'impôt sur le revenu que pour 80 % de son montant déclaré spontanément.
\n
Aucun abattement n'est pratiqué sur la fraction du montant des salaires, net de frais professionnels, et pensions qui excède 111 900 euros pour l'imposition des revenus de 2001.
\n
La limite mentionnée au cinquième alinéa est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu. Le montant obtenu est arrondi, s'il y a lieu, à la centaine d'euros supérieure.
\n
b. Les dispositions du a sont applicables aux allocations mentionnées aux premier et troisième alinéas de l'article 231 bis D, aux participations en espèces et, à compter du 1er janvier 1991, aux dividendes des actions de travail, alloués aux travailleurs mentionnés au 18° bis de l'article 81, lorsque ces sommes sont imposables, de même qu'à l'aide financière mentionnée à l'article L129-3 du code du travail.
\n
b bis. Les dispositions du a sont applicables aux prestations servies sous forme de rentes ou pour perte d'emploi subie, au titre des contrats d'assurance groupe ou des régimes mentionnés au deuxième alinéa de l'article 154 bis.
\n
Les dispositions du a sont également applicables aux prestations servies sous forme de rentes au titre des contrats d'assurance de groupe visés au premier alinéa de l'article 154 bis-0 A.
\n
b ter. les dispositions du a sont applicables aux pensions servies au titre des plans d'épargne retraite institués par la loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite ainsi qu'aux sommes retirées de ces plans. Toutefois, le bénéficiaire peut demander que l'impôt correspondant à ces sommes soit calculé en ajoutant le quart du montant net du retrait à son revenu imposable et en multipliant par quatre la cotisation supplémentaire ainsi obtenue ;
\n
c. Lorsque, étant en instance de séparation de corps ou de divorce, les époux font l'objet d'impositions distinctes par application des dispositions du b du 4 de l'article 6, la provision alimentaire qui est allouée à l'un d'eux pour son entretien et celui des enfants dont il a la charge est comptée dans les revenus imposables de l'intéressé.
\n
d. (abrogé).
\n
\n
e. Pour l'établissement de l'impôt des redevables pensionnés au 31 décembre 1986 dont la pension a fait l'objet d'un premier versement mensuel en 1987, la déclaration porte chaque année sur les arrérages correspondant à la période de douze mois qui suit la période à laquelle se rapportent les arrérages imposables au titre de l'année précédente.
\n
Pour l'application de cette règle, les arrérages échus en 1987 sont répartis également sur le nombre de mois auxquels ils correspondent, arrondi au nombre entier le plus proche.
\n
6. Les rentes viagères constituées à titre onéreux ne sont considérées comme un revenu, pour l'application de l'impôt sur le revenu dû par le crédirentier, que pour une fraction de leur montant. Cette fraction, déterminée d'après l'âge du crédirentier lors de l'entrée en jouissance de la rente, est fixée à :
\n
- à 70 % si l'intéressé est âgé de moins de 50 ans ;
\n
- à 50 % s'il est âgé de 50 à 59 ans inclus ;
\n
- à 40 % s'il est âgé de 60 à 69 ans inclus ;
\n
- à 30 % s'il est âgé de plus de 69 ans.
\n
La fraction de rentes viagères définie ci-dessus est imposée dans les mêmes conditions que les revenus énumérés à l'article 124.
\n
Ces dispositions ne sont pas applicables aux arrérages correspondant aux cotisations ayant fait l'objet de la déduction prévue au 1° bis de l'article 83.
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L6241-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048162576", "@num": "108", "#text": "Code général des impôts, CGI. - art. 108 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364268", "@num": "123 bis", "#text": "Code général des impôts, CGI. - art. 123 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875608", "@num": "1447", "#text": "Code général des impôts, CGI. - art. 1447 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467867", "@num": "145", "#text": "Code général des impôts, CGI. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852624", "@num": "1460", "#text": "Code général des impôts, CGI. - art. 1460 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092116", "@num": "1478", "#text": "Code général des impôts, CGI. - art. 1478 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701925", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686414", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048201813", "@num": "205", "#text": "Code général des impôts, CGI. - art. 205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062318", "@num": "208", "#text": "Code général des impôts, CGI. - art. 208 (V)", "@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": "LEGIARTI000027518093", "@num": "208 ter", "#text": "Code général des impôts, CGI. - art. 208 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303423", "@num": "208 ter A", "#text": "Code général des impôts, CGI. - art. 208 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@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": "LEGIARTI000006308665", "@num": "218", "#text": "Code général des impôts, CGI. - art. 218 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (V)", "@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": "LEGIARTI000021658097", "@num": "219 quater", "#text": "Code général des impôts, CGI. - art. 219 quater (VT)", "@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": "LEGIARTI000041468005", "@num": "221", "#text": "Code général des impôts, CGI. - art. 221 (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": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988649", "@num": "239", "#text": "Code général des impôts, CGI. - art. 239 (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": "LEGIARTI000006309155", "@num": "239 quater", "#text": "Code général des impôts, CGI. - art. 239 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024040893", "@num": "239 quater B", "#text": "Code général des impôts, CGI. - art. 239 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304115", "@num": "239 quater C", "#text": "Code général des impôts, CGI. - art. 239 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304117", "@num": "239 quater D", "#text": "Code général des impôts, CGI. - art. 239 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517942", "@num": "239 quinquies", "#text": "Code général des impôts, CGI. - art. 239 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039261657", "@num": "239 septies", "#text": "Code général des impôts, CGI. - art. 239 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304108", "@num": "239 ter", "#text": "Code général des impôts, CGI. - art. 239 ter (V)", "@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": "LEGIARTI000048590042", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261 (M)", "@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": "LEGIARTI000006293989", "@num": "102 N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295285", "@num": "135", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 135 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294093", "@num": "138", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047278797", "@num": "318 E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 318 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299811", "@num": "359", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 359 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625143", "@num": "362", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 362 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300090", "@num": "375", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 375 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300115", "@num": "375", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 375 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298179", "@num": "46 quater-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301133", "@num": "166", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 166 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301277", "@num": "23 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300301", "@num": "23 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028808804", "@num": "L221-3", "#text": "Code monétaire et financier - art. L221-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047848808", "@num": "L742-11", "#text": "Code monétaire et financier - art. L742-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047848768", "@num": "L743-11", "#text": "Code monétaire et financier - art. L743-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047848728", "@num": "L744-11", "#text": "Code monétaire et financier - art. L744-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646341", "@num": "L129-1", "#text": "Code du travail - art. L129-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648249", "@num": "L322-4-16-3", "#text": "Code du travail - art. L322-4-16-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 614", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 55-594 1955-05-20 art. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-05-28 6E-8-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-01-15 3A-2-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-09-15 4H-5-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-02-16 4H-1-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-10-27 4H-8-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-10-30 4H-3-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Loi 1901-07-01", 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1. Sous réserve des dispositions des articles 8 ter, 239 bis AA et 1655 ter, sont passibles de l'impôt sur les sociétés, quel que soit leur objet, les sociétés anonymes, les sociétés en commandite par actions, les sociétés à responsabilité limitée n'ayant pas opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3 IV du décret n° 55-594 du 20 mai 1955 modifié, les sociétés coopératives et leurs unions ainsi que, sous réserve des dispositions des 6° et 6° bis du 1 de l'article 207, les établissements publics, les organismes de l'Etat jouissant de l'autonomie financière, les organismes des départements et des communes et toutes autres personnes morales se livrant à une exploitation ou à des opérations de caractère lucratif.
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1 bis. Toutefois, ne sont pas passibles de l'impôt sur les sociétés prévu au 1 les associations régies par la loi du 1er juillet 1901, les associations régies par la loi locale maintenue en vigueur dans les départements de la Moselle, du Bas-Rhin et du Haut-Rhin, les fondations reconnues d'utilité publique, les fondations d'entreprise et les congrégations, dont la gestion est désintéressée, lorsque leurs activités non lucratives restent significativement prépondérantes et le montant de leurs recettes d'exploitation encaissées au cours de l'année civile au titre de leurs activités lucratives n'excède pas 250 000 F.
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Les organismes mentionnés au premier alinéa deviennent passibles de l'impôt sur les sociétés prévu au 1 à compter du 1er janvier de l'année au cours de laquelle l'une des trois conditions prévues à l'alinéa précité n'est plus remplie.
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Les organismes mentionnés au premier alinéa sont assujettis à l'impôt sur les sociétés prévu au 1 en raison des résultats de leurs activités financières lucratives et de leurs participations.
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2. Sous réserve des dispositions de l'article 239 ter, les sociétés civiles sont également passibles dudit impôt, même lorsqu'elles ne revêtent pas l'une des formes visées au 1, si elles se livrent à une exploitation ou à des opérations visées aux articles 34 et 35.
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Toutefois, les sociétés civiles dont l'activité principale entre dans le champ d'application de l'article 63 peuvent bénéficier des dispositions de l'article 72 bis lorsqu'elles sont soumises à un régime réel d'imposition. Celles relevant du forfait prévu aux articles 64 à 65 A ne sont pas passibles de l'impôt visé au 1 lorsque les activités accessoires visées aux articles 34 et 35 qu'elles peuvent réaliser n'excèdent pas le seuil fixé à l'article 75 : les bénéfices résultant de ces activités sont alors déterminés et imposés d'après les règles qui leur sont propres.
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3. Sont soumis à l'impôt sur les sociétés si ils optent pour leur assujettissement à cet impôt dans les conditions prévues à l'article 239 :
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a. Les sociétés en nom collectif ;
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b. Les sociétés civiles mentionnées au 1° de l'article 8 ;
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c. Les sociétés en commandite simple ;
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d. Les sociétés en participation ;
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e. Les sociétés à responsabilité limitée dont l'associé unique est une personne physique ;
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f. Les exploitations agricoles à responsabilité limitée mentionnée au 5° de l'article 8.
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g. les groupements d'intérêt public mentionnés à l'article 239 quater B.
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h. Les sociétés civiles professionnelles visées à l'article 8 ter.
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Cette option entraîne l'application auxdites sociétés et auxdits groupements, sous réserve des exceptions prévues par le présent code, de l'ensemble des dispositions auxquelles sont soumises les personnes morales visées au 1.
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4. Même à défaut d'option, l'impôt sur les sociétés s'applique, sous réserve des dispositions de l'article 1655 ter, dans les sociétés en commandite simple et dans les sociétés en participation, y compris les syndicats financiers, à la part de bénéfices correspondant aux droits des commanditaires et à ceux des associés autres que ceux indéfiniment responsables ou dont les noms et adresses n'ont pas été indiqués à l'administration.
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5. Sous réserve des exonérations prévues aux articles 1382 et 1394, les établissements publics - autres que les établissements scientifiques, d'enseignement et d'assistance - ainsi que les associations et collectivités non soumis à l'impôt sur les sociétés en vertu d'une autre disposition sont assujettis audit impôt en raison :
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a. De la location des immeubles bâtis et non bâtis dont ils sont propriétaires, et de ceux auxquels ils ont vocation en qualité de membres de sociétés immobilières de copropriété visées à l'article 1655 ter ;
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b. De l'exploitation des propriétés agricoles ou forestières ;
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c. Des revenus de capitaux mobiliers dont ils disposent - à l'exception des dividendes des sociétés françaises - lorsque ces revenus n'entrent pas dans le champ d'application de la retenue à la source visée à l'article 119 bis ; ces revenus sont comptés dans le revenu imposable pour leur montant brut ;
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d. Des dividendes des sociétés immobilières et des sociétés agréées visées aux 3° ter à 3° sexies de l'article 208 et à l'article 208 B perçus à compter du 1er janvier 1987. Ces dividendes sont comptés dans le revenu imposable pour leur montant brut.
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5 bis. Les associations intermédiaires conventionnées, visées à l'article L. 322-4-16-3 du code du travail, dont la gestion est désintéressée et les associations de services aux personnes, agréées en application de l'article L129-1 du même code sont soumises à l'impôt sur les sociétés dans les conditions prévues au 5 ;
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6. 1° La caisse nationale de crédit agricole, les caisses régionales de crédit agricole mutuel mentionnées à l'article 614 du code rural et les caisses locales de crédit agricole mutuel affiliées à ces dernières sont assujetties à l'impôt sur les sociétés dans les conditions de droit commun.
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2° Lorsqu'elles n'exercent aucune activité bancaire pour leur propre compte ou aucune activité rémunérée d'intermédiaire financier, les caisses locales mentionnées au 1° sont redevables de l'impôt sur les sociétés dans les conditions prévues au 5 et à l'article 219 bis ;
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3° Un décret en Conseil d'Etat fixe les modalités d'application du présent 6, notamment les dispositions transitoires qui seraient nécessaires en raison de la modification du régime fiscal applicable aux organismes mentionnés au 1°.
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7. Les caisses de crédit mutuel mentionnées à l'article 5 modifié de l'ordonnance n° 58-966 du 16 octobre 1958 relative à diverses dispositions concernant le Trésor sont assujetties à l'impôt sur les sociétés dans les conditions de droit commun.
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Un décret en Conseil d'Etat fixe, en tant que de besoin, les conditions d'application de cette disposition.
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8. Le fonds de garantie des banques populaires prévu à l'article 6 de la loi du 13 août 1936 tendant à modifier et à compléter l'organisation du crédit au petit et moyen commerce et à la petite et moyenne industrie est assujetti à l'impôt sur les sociétés dans les conditions de droit commun .
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Un décret en Conseil d'Etat fixe les conditions d'application de cette disposition.
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9. Les caisses de crédit mutuel agricole et rural affiliées à la fédération centrale du crédit mutuel agricole et rural visée à l'article 20 modifié de la loi n° 84-46 du 24 janvier 1984 relative à l'activité et au contrôle des établissements de crédit sont assujetties à l'impôt sur les sociétés dans les conditions de droit commun.
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Un décret fixe les conditions d'application du présent 9.
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10. Les caisses d'épargne et de prévoyance et les caisses de crédit municipal sont assujetties à l'impôt sur les sociétés.
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11. Les fonds d'épargne retraite prévus par la loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite sont assujettis à l'impôt sur les sociétés, dans les conditions de droit commun.
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art. 1668 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048201813", "@num": "205", "#text": "Code général des impôts, CGI. - art. 205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062318", "@num": "208", "#text": "Code général des impôts, CGI. - art. 208 (V)", "@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": "LEGIARTI000027518093", "@num": "208 ter", "#text": "Code général des impôts, CGI. - art. 208 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303423", "@num": "208 ter A", "#text": "Code général des impôts, CGI. - art. 208 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@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": "LEGIARTI000006308665", "@num": "218", "#text": "Code général des impôts, CGI. - art. 218 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (V)", "@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": "LEGIARTI000021658097", "@num": "219 quater", "#text": "Code général des impôts, CGI. - art. 219 quater (VT)", "@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": "LEGIARTI000041468005", "@num": "221", "#text": "Code général des impôts, CGI. - art. 221 (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": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988649", "@num": "239", "#text": "Code général des impôts, CGI. - art. 239 (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": "LEGIARTI000006309155", "@num": "239 quater", "#text": "Code général des impôts, CGI. - art. 239 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024040893", "@num": "239 quater B", "#text": "Code général des impôts, CGI. - art. 239 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304115", "@num": "239 quater C", "#text": "Code général des impôts, CGI. - art. 239 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304117", "@num": "239 quater D", "#text": "Code général des impôts, CGI. - art. 239 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517942", "@num": "239 quinquies", "#text": "Code général des impôts, CGI. - art. 239 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039261657", "@num": "239 septies", "#text": "Code général des impôts, CGI. - art. 239 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304108", "@num": "239 ter", "#text": "Code général des impôts, CGI. - art. 239 ter (V)", "@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": "LEGIARTI000048590042", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261 (M)", "@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": "LEGIARTI000006293989", "@num": "102 N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295285", "@num": "135", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 135 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294093", "@num": "138", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047278797", "@num": "318 E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 318 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299811", "@num": "359", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 359 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625143", "@num": "362", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 362 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300090", "@num": "375", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 375 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300115", "@num": "375", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 375 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298179", "@num": "46 quater-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301133", "@num": "166", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 166 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301277", "@num": "23 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300301", "@num": "23 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028808804", "@num": "L221-3", "#text": "Code monétaire et financier - art. L221-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047848808", "@num": "L742-11", "#text": "Code monétaire et financier - art. L742-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047848768", "@num": "L743-11", "#text": "Code monétaire et financier - art. L743-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047848728", "@num": "L744-11", "#text": "Code monétaire et financier - art. L744-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654542", "@num": "L511-30", "#text": "Code monétaire et financier - art. L511-30 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654987", "@num": "L512-16", "#text": "Code monétaire et financier - art. L512-16 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655070", "@num": "L512-21", "#text": "Code monétaire et financier - art. L512-21 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655423", "@num": "L512-55", "#text": "Code monétaire et financier - art. L512-55 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646341", "@num": "L129-1", "#text": "Code du travail - art. L129-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648249", "@num": "L322-4-16-3", "#text": "Code du travail - art. L322-4-16-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-594 1955-05-20 art. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1999-02-16 4H-1-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-10-27 4H-8-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-10-30 4H-3-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Loi 1901-07-01", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180012", "@fin": "2999-01-01", "#text": "I : Sociétés et collectivités imposables.", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162529", "@fin": "2999-01-01", "#text": "Section II : Champ d'application de l'impôt", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048201831", "@fin": "1951-05-26", "@num": "206", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049357055", "@fin": "1954-08-15", "@num": "206", "@etat": "MODIFIE", "@debut": "1951-05-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049513964", "@fin": "1979-07-01", "@num": "206", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308475", "@fin": "1978-12-30", "@num": "206", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308476", "@fin": "1981-01-01", "@num": "206", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308477", "@fin": "1982-01-01", "@num": "206", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308478", "@fin": "1984-01-25", "@num": "206", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308479", "@fin": "1985-01-01", "@num": "206", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308480", "@fin": "1985-12-31", "@num": "206", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308481", "@fin": "1986-12-31", "@num": "206", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308482", "@fin": "1987-12-31", "@num": "206", "@etat": "MODIFIE", "@debut": "1987-01-28", "@origine": "LEGI" } 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1. Sous réserve des dispositions des articles 8 ter, 239 bis AA et 1655 ter, sont passibles de l'impôt sur les sociétés, quel que soit leur objet, les sociétés anonymes, les sociétés en commandite par actions, les sociétés à responsabilité limitée n'ayant pas opté pour le régime fiscal des sociétés de personnes dans les conditions prévues au IV de l'article 3 du décret n° 55-594 du 20 mai 1955 modifié, les sociétés coopératives et leurs unions ainsi que, sous réserve des dispositions des 6° et 6° bis du 1 de l'article 207, les établissements publics, les organismes de l'Etat jouissant de l'autonomie financière, les organismes des départements et des communes et toutes autres personnes morales se livrant à une exploitation ou à des opérations de caractère lucratif.
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1 bis. Toutefois, ne sont pas passibles de l'impôt sur les sociétés prévu au 1 les associations régies par la loi du 1er juillet 1901, les associations régies par la loi locale maintenue en vigueur dans les départements de la Moselle, du Bas-Rhin et du Haut-Rhin, les fondations reconnues d'utilité publique, les fondations d'entreprise et les congrégations, dont la gestion est désintéressée, lorsque leurs activités non lucratives restent significativement prépondérantes et le montant de leurs recettes d'exploitation encaissées au cours de l'année civile au titre de leurs activités lucratives n'excède pas 250 000 F.
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Les organismes mentionnés au premier alinéa deviennent passibles de l'impôt sur les sociétés prévu au 1 à compter du 1er janvier de l'année au cours de laquelle l'une des trois conditions prévues à l'alinéa précité n'est plus remplie.
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Les organismes mentionnés au premier alinéa sont assujettis à l'impôt sur les sociétés prévu au 1 en raison des résultats de leurs activités financières lucratives et de leurs participations.
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2. Sous réserve des dispositions de l'article 239 ter, les sociétés civiles sont également passibles dudit impôt, même lorsqu'elles ne revêtent pas l'une des formes visées au 1, si elles se livrent à une exploitation ou à des opérations visées aux articles 34 et 35.
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Toutefois, les sociétés civiles dont l'activité principale entre dans le champ d'application de l'article 63 peuvent bénéficier des dispositions de l'article 75 lorsqu'elles sont soumises à un régime réel d'imposition. Celles relevant du forfait prévu aux articles 64 à 65 A ne sont pas passibles de l'impôt visé au 1 lorsque les activités accessoires visées aux articles 34 et 35 qu'elles peuvent réaliser n'excèdent pas le seuil fixé à l'article 75 : les bénéfices résultant de ces activités sont alors déterminés et imposés d'après les règles qui leur sont propres.
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3. Sont soumis à l'impôt sur les sociétés s'ils optent pour leur assujettissement à cet impôt dans les conditions prévues à l'article 239 :
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a. Les sociétés en nom collectif ;
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b. Les sociétés civiles mentionnées au 1° de l'article 8 ;
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c. Les sociétés en commandite simple ;
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d. Les sociétés en participation ;
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e. Les sociétés à responsabilité limitée dont l'associé unique est une personne physique ;
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f. Les exploitations agricoles à responsabilité limitée mentionnée au 5° de l'article 8.
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g. les groupements d'intérêt public mentionnés à l'article 239 quater B.
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h. Les sociétés civiles professionnelles visées à l'article 8 ter.
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Cette option entraîne l'application auxdites sociétés et auxdits groupements, sous réserve des exceptions prévues par le présent code, de l'ensemble des dispositions auxquelles sont soumises les personnes morales visées au 1.
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4. Même à défaut d'option, l'impôt sur les sociétés s'applique, sous réserve des dispositions de l'article 1655 ter, dans les sociétés en commandite simple et dans les sociétés en participation, y compris les syndicats financiers, à la part de bénéfices correspondant aux droits des commanditaires et à ceux des associés autres que ceux indéfiniment responsables ou dont les noms et adresses n'ont pas été indiqués à l'administration.
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5. Sous réserve des exonérations prévues aux articles 1382 et 1394, les établissements publics, autres que les établissements scientifiques, d'enseignement et d'assistance, ainsi que les associations et collectivités non soumis à l'impôt sur les sociétés en vertu d'une autre disposition sont assujettis audit impôt en raison :
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a. De la location des immeubles bâtis et non bâtis dont ils sont propriétaires, et de ceux auxquels ils ont vocation en qualité de membres de sociétés immobilières de copropriété visées à l'article 1655 ter ;
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b. De l'exploitation des propriétés agricoles ou forestières ;
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c. Des revenus de capitaux mobiliers dont ils disposent, à l'exception des dividendes des sociétés françaises, lorsque ces revenus n'entrent pas dans le champ d'application de la retenue à la source visée à l'article 119 bis ; ces revenus sont comptés dans le revenu imposable pour leur montant brut ;
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d. Des dividendes des sociétés immobilières et des sociétés agréées visées aux 3° ter à 3° sexies de l'article 208 et à l'article 208 B perçus à compter du 1er janvier 1987. Ces dividendes sont comptés dans le revenu imposable pour leur montant brut.
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5 bis. Les associations intermédiaires conventionnées, visées à l'article L. 322-4-16-3 du code du travail, dont la gestion est désintéressée et les associations de services aux personnes, agréées en application de l'article L129-1 du même code, sont soumises à l'impôt sur les sociétés dans les conditions prévues au 5 ;
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6. 1° La caisse nationale de crédit agricole, les caisses régionales de crédit agricole mutuel mentionnées à l'article L. 512-21 du code monétaire et financier et les caisses locales de crédit agricole mutuel affiliées à ces dernières sont assujetties à l'impôt sur les sociétés dans les conditions de droit commun.
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2° Lorsqu'elles n'exercent aucune activité bancaire pour leur propre compte ou aucune activité rémunérée d'intermédiaire financier, les caisses locales mentionnées au 1° sont redevables de l'impôt sur les sociétés dans les conditions prévues au 5 et à l'article 219 bis ;
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3° Un décret en Conseil d'Etat fixe les modalités d'application du présent 6, notamment les dispositions transitoires qui seraient nécessaires en raison de la modification du régime fiscal applicable aux organismes mentionnés au 1°.
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7. Les caisses de crédit mutuel mentionnées à l'article L. 512-55 du code monétaire et financier sont assujetties à l'impôt sur les sociétés dans les conditions de droit commun.
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Un décret en Conseil d'Etat fixe, en tant que de besoin, les conditions d'application de cette disposition.
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8. Le fonds de garantie des banques populaires prévu à l'article L. 512-16 du code monétaire et financier est assujetti à l'impôt sur les sociétés dans les conditions de droit commun.
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Un décret en Conseil d'Etat fixe les conditions d'application de cette disposition.
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9. Les caisses de crédit mutuel agricole et rural affiliées à la fédération centrale du crédit mutuel agricole et rural visée à l'article L. 511-30 du code monétaire et financier sont assujetties à l'impôt sur les sociétés dans les conditions de droit commun.
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Un décret fixe les conditions d'application du présent 9.
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10. Les caisses d'épargne et de prévoyance et les caisses de crédit municipal sont assujetties à l'impôt sur les sociétés ;
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11. Les fonds d'épargne retraite prévus par la loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite sont assujettis à l'impôt sur les sociétés, dans les conditions de droit commun.
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R331-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465395", "@num": "L3414-6", "#text": "Code de la défense. - art. L3414-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981949", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048162576", "@num": "108", "#text": "Code général des impôts, CGI. - art. 108 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364268", "@num": "123 bis", "#text": "Code général des impôts, CGI. - art. 123 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875608", "@num": "1447", "#text": "Code général des impôts, CGI. - art. 1447 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467867", "@num": "145", "#text": "Code général des impôts, CGI. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852624", "@num": "1460", "#text": "Code général des impôts, CGI. - art. 1460 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092116", "@num": "1478", "#text": "Code général des impôts, CGI. - art. 1478 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701925", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978592", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686414", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764749", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048201813", "@num": "205", "#text": "Code général des impôts, CGI. - art. 205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062318", "@num": "208", "#text": "Code général des impôts, CGI. - art. 208 (V)", "@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": "LEGIARTI000027518093", "@num": "208 ter", "#text": "Code général des impôts, CGI. - art. 208 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303423", "@num": "208 ter A", "#text": "Code général des impôts, CGI. - art. 208 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@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": "LEGIARTI000006308665", "@num": "218", "#text": "Code général des impôts, CGI. - art. 218 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308668", "@num": "218 bis", "#text": "Code général des impôts, CGI. - art. 218 bis (V)", "@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": "LEGIARTI000021658097", "@num": "219 quater", "#text": "Code général des impôts, CGI. - art. 219 quater (VT)", "@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": "LEGIARTI000041468005", "@num": "221", "#text": "Code général des impôts, CGI. - art. 221 (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": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988649", "@num": "239", "#text": "Code général des impôts, CGI. - art. 239 (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": "LEGIARTI000006309155", "@num": "239 quater", "#text": "Code général des impôts, CGI. - art. 239 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024040893", "@num": "239 quater B", "#text": "Code général des impôts, CGI. - art. 239 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304115", "@num": "239 quater C", "#text": "Code général des impôts, CGI. - art. 239 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304117", "@num": "239 quater D", "#text": "Code général des impôts, CGI. - art. 239 quater D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517942", "@num": "239 quinquies", "#text": "Code général des impôts, CGI. - art. 239 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039261657", "@num": "239 septies", "#text": "Code général des impôts, CGI. - art. 239 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304108", "@num": "239 ter", "#text": "Code général des impôts, CGI. - art. 239 ter (V)", "@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": "LEGIARTI000048590042", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261 (M)", "@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": "LEGIARTI000006293989", "@num": "102 N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295285", "@num": "135", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 135 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294093", "@num": "138", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047278797", "@num": "318 E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 318 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299811", "@num": "359", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 359 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625143", "@num": "362", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 362 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300090", "@num": "375", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 375 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300115", "@num": "375", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 375 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298179", "@num": "46 quater-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301133", "@num": "166", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 166 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301277", "@num": "23 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300301", "@num": "23 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028808804", "@num": "L221-3", "#text": "Code monétaire et financier - art. L221-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047848808", "@num": "L742-11", "#text": "Code monétaire et financier - art. L742-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047848768", "@num": "L743-11", "#text": "Code monétaire et financier - art. L743-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047848728", "@num": "L744-11", "#text": "Code monétaire et financier - art. L744-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654542", "@num": "L511-30", "#text": "Code monétaire et financier - art. L511-30 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654987", "@num": "L512-16", "#text": "Code monétaire et financier - art. L512-16 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655070", "@num": "L512-21", "#text": "Code monétaire et financier - art. L512-21 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655423", "@num": "L512-55", "#text": "Code monétaire et financier - art. L512-55 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646341", "@num": "L129-1", "#text": "Code du travail - art. L129-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648249", "@num": "L322-4-16-3", "#text": "Code du travail - art. L322-4-16-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649565", "@num": "L411-1", "#text": "Code du travail - art. L411-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-594 1955-05-20 art. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Instruction 1998-01-15 3A-2-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-09-15 4H-5-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-02-16 4H-1-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-10-27 4H-8-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-10-30 4H-3-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Loi 1901-07-01", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180012", "@fin": "2999-01-01", "#text": "I : Sociétés et collectivités imposables.", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162529", "@fin": "2999-01-01", "#text": "Section II : Champ d'application de l'impôt", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048201831", "@fin": "1951-05-26", "@num": "206", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049357055", "@fin": "1954-08-15", "@num": "206", "@etat": "MODIFIE", "@debut": "1951-05-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049513964", "@fin": "1979-07-01", "@num": "206", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308475", "@fin": "1978-12-30", "@num": "206", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308476", "@fin": "1981-01-01", "@num": "206", "@etat": "MODIFIE", 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"LEGIARTI000045765504", "@fin": "2023-06-03", "@num": "206", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622902", "@fin": "2024-06-02", "@num": "206", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641676", "@fin": "2999-01-01", "@num": "206", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Sous réserve des dispositions des articles 8 ter, 239 bis AA et 1655 ter, sont passibles de l'impôt sur les sociétés, quel que soit leur objet, les sociétés anonymes, les sociétés en commandite par actions, les sociétés à responsabilité limitée n'ayant pas opté pour le régime fiscal des sociétés de personnes dans les conditions prévues au IV de l'article 3 du décret n° 55-594 du 20 mai 1955 modifié, les sociétés coopératives et leurs unions ainsi que, sous réserve des dispositions des 6° et 6° bis du 1 de l'article 207, les établissements publics, les organismes de l'Etat jouissant de l'autonomie financière, les organismes des départements et des communes et toutes autres personnes morales se livrant à une exploitation ou à des opérations de caractère lucratif.
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1 bis. Toutefois, ne sont pas passibles de l'impôt sur les sociétés prévu au 1 les associations régies par la loi du 1er juillet 1901, les associations régies par la loi locale maintenue en vigueur dans les départements de la Moselle, du Bas-Rhin et du Haut-Rhin, les syndicats régis par les articles L. 411-1 et suivants du code du travail, les fondations reconnues d'utilité publique, les fondations d'entreprise et les congrégations, dont la gestion est désintéressée, lorsque leurs activités non lucratives restent significativement prépondérantes et le montant de leurs recettes d'exploitation encaissées au cours de l'année civile au titre de leurs activités lucratives n'excède pas 60 000 euros.
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Les organismes mentionnés au premier alinéa deviennent passibles de l'impôt sur les sociétés prévu au 1 à compter du 1er janvier de l'année au cours de laquelle l'une des trois conditions prévues à l'alinéa précité n'est plus remplie.
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Les organismes mentionnés au premier alinéa sont assujettis à l'impôt sur les sociétés prévu au 1 en raison des résultats de leurs activités financières lucratives et de leurs participations.
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2. Sous réserve des dispositions de l'article 239 ter, les sociétés civiles sont également passibles dudit impôt, même lorsqu'elles ne revêtent pas l'une des formes visées au 1, si elles se livrent à une exploitation ou à des opérations visées aux articles 34 et 35.
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Toutefois, les sociétés civiles dont l'activité principale entre dans le champ d'application de l'article 63 peuvent bénéficier des dispositions de l'article 72 bis lorsqu'elles sont soumises à un régime réel d'imposition. Celles relevant du forfait prévu aux articles 64 à 65 B ne sont pas passibles de l'impôt visé au 1 lorsque les activités accessoires visées aux articles 34 et 35 qu'elles peuvent réaliser n'excèdent pas le seuil fixé à l'article 75 : les bénéfices résultant de ces activités sont alors déterminés et imposés d'après les règles qui leur sont propres.
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3. Sont soumis à l'impôt sur les sociétés s'ils optent pour leur assujettissement à cet impôt dans les conditions prévues à l'article 239 :
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a. Les sociétés en nom collectif ;
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b. Les sociétés civiles mentionnées au 1° de l'article 8 ;
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c. Les sociétés en commandite simple ;
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d. Les sociétés en participation ;
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e. Les sociétés à responsabilité limitée dont l'associé unique est une personne physique ;
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f. Les exploitations agricoles à responsabilité limitée mentionnée au 5° de l'article 8 ;
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g. les groupements d'intérêt public mentionnés à l'article 239 quater B.
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h. Les sociétés civiles professionnelles visées à l'article 8 ter.
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Cette option entraîne l'application auxdites sociétés et auxdits groupements, sous réserve des exceptions prévues par le présent code, de l'ensemble des dispositions auxquelles sont soumises les personnes morales visées au 1.
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4. Même à défaut d'option, l'impôt sur les sociétés s'applique, sous réserve des dispositions de l'article 1655 ter, dans les sociétés en commandite simple et dans les sociétés en participation, y compris les syndicats financiers, à la part de bénéfices correspondant aux droits des commanditaires et à ceux des associés autres que ceux indéfiniment responsables ou dont les noms et adresses n'ont pas été indiqués à l'administration.
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5. Sous réserve des exonérations prévues aux articles 1382 et 1394, les établissements publics, autres que les établissements scientifiques, d'enseignement et d'assistance, ainsi que les associations et collectivités non soumis à l'impôt sur les sociétés en vertu d'une autre disposition sont assujettis audit impôt en raison :
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a. De la location des immeubles bâtis et non bâtis dont ils sont propriétaires, et de ceux auxquels ils ont vocation en qualité de membres de sociétés immobilières de copropriété visées à l'article 1655 ter ;
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b. De l'exploitation des propriétés agricoles ou forestières ;
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c. Des revenus de capitaux mobiliers dont ils disposent, à l'exception des dividendes des sociétés françaises, lorsque ces revenus n'entrent pas dans le champ d'application de la retenue à la source visée à l'article 119 bis ; ces revenus sont comptés dans le revenu imposable pour leur montant brut ;
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d. Des dividendes des sociétés immobilières et des sociétés agréées visées aux 3° ter à 3° sexies de l'article 208 et à l'article 208 B perçus à compter du 1er janvier 1987. Ces dividendes sont comptés dans le revenu imposable pour leur montant brut.
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5 bis. Les associations intermédiaires conventionnées, visées à l'article L. 322-4-16-3 du code du travail, dont la gestion est désintéressée et les associations de services aux personnes, agréées en application de l'article L129-1 du même code sont soumises à l'impôt sur les sociétés dans les conditions prévues au 5 ;
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6. 1° La caisse nationale de crédit agricole, les caisses régionales de crédit agricole mutuel mentionnées à l'article L. 512-21 du code monétaire et financier et les caisses locales de crédit agricole mutuel affiliées à ces dernières sont assujetties à l'impôt sur les sociétés dans les conditions de droit commun.
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2° Lorsqu'elles n'exercent aucune activité bancaire pour leur propre compte ou aucune activité rémunérée d'intermédiaire financier, les caisses locales mentionnées au 1° sont redevables de l'impôt sur les sociétés dans les conditions prévues au 5 et à l'article 219 bis ;
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3° Un décret en Conseil d'Etat fixe les modalités d'application du présent 6, notamment les dispositions transitoires qui seraient nécessaires en raison de la modification du régime fiscal applicable aux organismes mentionnés au 1°.
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7. Les caisses de crédit mutuel mentionnées à l'article L. 512-55 du code monétaire et financier sont assujetties à l'impôt sur les sociétés dans les conditions de droit commun.
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Un décret en Conseil d'Etat fixe, en tant que de besoin, les conditions d'application de cette disposition.
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8. Le fonds de garantie des banques populaires prévu à l'article L. 512-16 du code monétaire et financier est assujetti à l'impôt sur les sociétés dans les conditions de droit commun.
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Un décret en Conseil d'Etat fixe les conditions d'application de cette disposition.
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9. Les caisses de crédit mutuel agricole et rural affiliées à la fédération centrale du crédit mutuel agricole et rural visée à l'article L. 511-30 du code monétaire et financier sont assujetties à l'impôt sur les sociétés dans les conditions de droit commun.
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Un décret fixe les conditions d'application du présent 9.
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10. Les caisses d'épargne et de prévoyance et les caisses de crédit municipal sont assujetties à l'impôt sur les sociétés ;
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11. Les fonds d'épargne retraite prévus par la loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite sont assujettis à l'impôt sur les sociétés, dans les conditions de droit commun.
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" } }, "LEGIARTI000006745896": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L951-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-04-22", "DATE_DEBUT": "1997-03-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006745896", "URL": "article/LEGI/ARTI/00/00/06/74/58/LEGIARTI000006745896.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X951L03AXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Code rural 1050", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006757948", "@num": "18", "#text": "Loi n°94-678 du 8 août 1994 - art. 18 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000530328", "@nortexte": "SPSX9300163L", "@numtexte": "94-678", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000198906", "#text": "Loi 97-277 1997-03-25", "@sens": "source", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006710875", "@num": "19", "#text": "Loi n°97-277 du 25 mars 1997 - art. 19 () JORF 26 mars 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000006744413", "@num": "L732-12", "#text": "Code de la sécurité sociale. - art. L732-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744413", "@num": "L732-12", "#text": "Code de la sécurité sociale. - art. L732-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006755271", "@num": "R951-2-6", "#text": "Code de la sécurité sociale. - art. R951-2-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006141706", "@fin": "2006-06-24", "#text": "Titre 5 : Contrôle des institutions", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126919", "@fin": "2006-12-31", "#text": "Livre 9 : Dispositions relatives à la protection sociale complémentaire des salariés et aux institutions à caractère paritaire", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745895", "@fin": "1997-03-26", "@num": "L951-3", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745896", "@fin": "2001-04-22", "@num": "L951-3", "@etat": "MODIFIE", "@debut": "1997-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745897", "@fin": "2003-08-02", "@num": "L951-3", "@etat": "MODIFIE", "@debut": "2001-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745898", "@fin": "2004-12-10", "@num": "L951-3", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745899", "@fin": "2005-12-16", "@num": "L951-3", "@etat": "MODIFIE", "@debut": "2004-12-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745900", "@fin": "2006-06-24", "@num": "L951-3", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745901", "@fin": "2009-02-01", "@num": "L951-3", "@etat": "MODIFIE", "@debut": "2006-06-24", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020415604", "@fin": "2010-01-23", "@num": "L951-3", "@etat": "ABROGE", "@debut": "2009-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La commission comprend cinq membres nommés pour une durée de cinq ans par arrêté conjoint du ministre chargé de la sécurité sociale et du ministre chargé de l'agriculture :
\n
1° Un membre du Conseil d'Etat ayant au moins le rang de conseiller d'Etat, président, proposé par le vice-président du Conseil d'Etat ;
\n
2° Un membre de la Cour de cassation ayant au moins le rang de conseiller à la Cour de cassation, proposé par le premier président de la Cour de cassation ;
\n
3° Un membre de la Cour des comptes ayant au moins le rang de conseiller maître, proposé par le premier président de la Cour des comptes ;
\n
4° Deux membres choisis en raison de leur compétence, l'un dans le secteur de la mutualité, après avis du Conseil supérieur de la mutualité, l'autre dans celui des institutions dont les opérations sont soumises au contrôle de la commission.
\n
Cinq suppléants sont nommés dans les mêmes conditions.
\n
Les membres titulaires et suppléants de la commission ne peuvent être révoqués. Leur mandat n'est pas interrompu par les règles concernant la limite d'âge qui leur est éventuellement applicable.
\n
Le directeur de la sécurité sociale ou son représentant siège auprès de la commission en qualité de commissaire du Gouvernement ; lorsque les travaux de la commission concernent les institutions définies à l'article 1050 du code rural, il est remplacé par le directeur des exploitations, de la politique sociale et de l'emploi ou son représentant.
\n
En cas de partage égal des voix, celle du président est prépondérante.
\n
Le mandat des membres de la présente commission à la date de publication de la loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite s'achève le 31 décembre 2000.
" } }, "LEGIARTI000006745897": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L951-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "2001-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006745897", "URL": "article/LEGI/ARTI/00/00/06/74/58/LEGIARTI000006745897.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X951L03AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006744413", "@num": "L732-12", "#text": "Code de la sécurité sociale. - art. L732-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744413", "@num": "L732-12", "#text": "Code de la sécurité sociale. - art. L732-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006755271", "@num": "R951-2-6", "#text": "Code de la sécurité sociale. - art. R951-2-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792244", "@num": "L212-7", "#text": "Code de la mutualité - art. L212-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 1050", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006757948", "@num": "18", "#text": "Loi n°94-678 du 8 août 1994 - art. 18 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000530328", "@nortexte": "SPSX9300163L", "@numtexte": "94-678", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000198906", "#text": "Loi 97-277 1997-03-25", "@sens": "source", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance 2001-350 2001-04-19 art. 6 X JORF 22 avril 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006141706", "@fin": "2006-06-24", "#text": "Titre 5 : Contrôle des institutions", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126919", "@fin": "2006-12-31", "#text": "Livre 9 : Dispositions relatives à la protection sociale complémentaire des salariés et aux institutions à caractère paritaire", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745895", "@fin": "1997-03-26", "@num": "L951-3", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745896", "@fin": "2001-04-22", "@num": "L951-3", "@etat": "MODIFIE", "@debut": "1997-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745897", "@fin": "2003-08-02", "@num": "L951-3", "@etat": "MODIFIE", "@debut": "2001-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745898", "@fin": "2004-12-10", "@num": "L951-3", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745899", "@fin": "2005-12-16", "@num": "L951-3", "@etat": "MODIFIE", "@debut": "2004-12-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745900", "@fin": "2006-06-24", "@num": "L951-3", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745901", "@fin": "2009-02-01", "@num": "L951-3", "@etat": "MODIFIE", "@debut": "2006-06-24", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020415604", "@fin": "2010-01-23", "@num": "L951-3", "@etat": "ABROGE", "@debut": "2009-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La commission comprend cinq membres nommés pour une durée de cinq ans par arrêté conjoint du ministre chargé de la sécurité sociale et du ministre chargé de l'agriculture :
\n
1° Un membre du Conseil d'Etat ayant au moins le rang de conseiller d'Etat, président, proposé par le vice-président du Conseil d'Etat ;
\n
2° Un membre de la Cour de cassation ayant au moins le rang de conseiller à la Cour de cassation, proposé par le premier président de la Cour de cassation ;
\n
3° Un membre de la Cour des comptes ayant au moins le rang de conseiller maître, proposé par le premier président de la Cour des comptes ;
\n
4° Deux membres choisis en raison de leur compétence, l'un dans le secteur de la mutualité, après avis du Conseil supérieur de la mutualité, l'autre dans celui des institutions dont les opérations sont soumises au contrôle de la commission.
\n
Cinq suppléants sont nommés dans les mêmes conditions.
\n
Les membres titulaires et suppléants de la commission ne peuvent être révoqués. Leur mandat n'est pas interrompu par les règles concernant la limite d'âge qui leur est éventuellement applicable.
\n
Le directeur de la sécurité sociale ou son représentant siège auprès de la commission en qualité de commissaire du Gouvernement ; lorsque les travaux de la commission concernent les institutions définies à l'article 1050 du code rural, il est remplacé par le directeur des exploitations, de la politique sociale et de l'emploi ou son représentant.
\n
En cas de partage égal des voix, celle du président est prépondérante.
\n
Le mandat des membres de la présente commission à la date de publication de la loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite s'achève le 31 décembre 2000.
\n
Les membres de la commission ne peuvent, pendant la durée de leur mandat et dans les cinq ans qui suivent l'expiration de celui-ci, recevoir de rétribution d'une mutuelle ou d'une union, d'une institution de prévoyance ou d'une entreprise régie par le code des assurances avec lesquelles l'institution de prévoyance, la mutuelle ou l'union établissent des comptes consolidés ou combinés conformément à l'article L. 931-34 du présent livre ou à l'article L. 212-7 du code de la mutualité.
" } }, "LEGIARTI000006758026": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "Annexe", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1998-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006758026", "URL": "article/LEGI/ARTI/00/00/06/75/80/LEGIARTI000006758026.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSEAEBXXXXXA03AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000747703", "#text": "Loi n°97-60 du 24 janvier 1997 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000747703", "@nortexte": "TASX9601721L", "@numtexte": "97-60", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-01-24" }, { "@id": "JORFTEXT000000198906", "#text": "Loi n°97-277 du 25 mars 1997 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006142033", "@fin": "2999-01-01", "#text": "C. - Faire face au défi du vieillissement.", "@debut": "1998-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006127084", "@fin": "2999-01-01", "#text": "RAPPORT SUR LES ORIENTATIONS DE LA POLITIQUE DE SANTE ET DE SECURITE SOCIALE ET LES OBJECTIFS QUI DETERMINENT LES CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER.", "@debut": "1998-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106290", "@fin": "2999-01-01", "#text": "Annexes", "@debut": "1998-12-27" } ] }, "@cid": "JORFTEXT000000392993", "@nor": "MESX9800131L", "@num": "98-1194", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 98-1194 du 23 décembre 1998 de financement de la sécurité sociale pour 1999 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000392993", "@c_titre_court": "Loi n°98-1194 du 23 décembre 1998" }, { "@fin": "2999-01-01", "#text": "Loi n° 98-1194 du 23 décembre 1998 de financement de la sécurité sociale pour 1999 (1)", "@debut": "1998-12-27", "@id_txt": "LEGITEXT000005627198", "@c_titre_court": "Loi n° 98-1194 du 23 décembre 1998" } ], "@date_publi": "1998-12-27", "@date_signature": "1998-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006758026", "@fin": "2999-01-01", "@num": "Annexe", "@etat": "VIGUEUR", "@debut": "1998-12-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "1. Consolider nos régimes par répartition
\n
La situation financière de nos régimes de retraite est déséquilibrée. Ceux-ci devront faire face à partir de 2005 à l'arrivée à l'âge de la retraite des générations nombreuses nées après la Seconde Guerre mondiale.
\n
Le Gouvernement entend aborder les évolutions nécessaires de nos régimes de retraite sur la base d'un diagnostic précis des problèmes auxquels ils sont confrontés.L'élaboration de ce diagnostic a été confiée au Commissariat général du Plan. Il portera sur l'ensemble des régimes de retraite. Les partenaires sociaux et les représentants des régimes sont associés à l'établissement de ce diagnostic afin que l'ensemble des hypothèses qui conditionnent l'avenir de nos systèmes de retraite soient prises en compte.
\n
C'est sur la base de ce diagnostic partagé que pourra s'ouvrir un dialogue sur les réformes à entreprendre.
\n
Le Gouvernement prendra les décisions qui s'imposent, guidé par la volonté :
\n
-de préserver notre système de retraite par répartition, garant de solidarités essentielles entre actifs et retraités ;
\n
-de rechercher une meilleure équité tant entre les générations qu'entre les régimes de retraite.
\n
Dès à présent, pour consolider nos régimes par répartition, un fonds de réserve est créé. Doté initialement de 2 milliards de francs, ce fonds pourra recevoir d'autres apports de ressource dès le courant de l'année 1999.
\n
\nLa loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite ne constitue pas une bonne solution pour l'avenir de notre système de retraite ; elle favorise clairement les salariés aux revenus les plus élevés, privilégie une approche individuelle et fragilise les comptes de la sécurité sociale. Elle va à l'encontre de la politique qu'entend mener le Gouvernement dans le domaine des retraites. En conséquence, le Gouvernement proposera au Parlement en 1999, dès qu'un support législatif le permettra, l'abrogation de cette loi.
2. Améliorer la prise en charge de la dépendance
\n
La dépendance physique ou psychique touche aujourd'hui en France environ 700 000 personnes âgées. Ce chiffre est appelé à croître du fait de l'augmentation du nombre de personnes âgées. Dès l'an 2000, nous atteindrons un million de personnes de plus de quatre-vingt-cinq ans.
\n
Or, les dispositifs actuels de prise en charge de la dépendance à domicile et en établissement apparaissent inadaptés. Ils relèvent de plusieurs autorités publiques, ils sont très complexes, bureaucratiques et mal coordonnés.
\n
\nLa loi du 24 janvier 1997 qui a créé la prestation spécifique dépendance (PSD) ne constitue pas une réponse à la hauteur des besoins. De plus, sa mise en oeuvre, au vu du rapport rendu public par le Comité national de coordination gérontologique, ne paraît pas pleinement satisfaisante, notamment du fait des inégalités de traitement en résultant selon les départements.
\n
D'ores et déjà, les dispositions législatives nécessaires ont été prises pour permettre d'atténuer les différences excessives entre les montants de PSD fixés par les conseils généraux pour les personnes âgées dépendantes accueillies en établissement. Ce montant minimal ne prendra toutefois tout son sens que lorsque la réforme de la tarification des établissements pour personnes âgées dépendantes sera effective. Cette réforme, dont les décrets devraient paraître cet automne, permettra de clarifier ce qui, dans les tarifs, relève de l'hébergement, de la dépendance ou des soins.
\n
Par ailleurs, dans le cadre d'une politique globale de prise en charge des personnes âgées, il conviendra aussi d'améliorer les conditions de fonctionnement et de financement des dispositifs d'aide à domicile à la suite du rapport de l'inspection générale des affaires sociales et de l'inspection des finances.
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Il est institué une commission de contrôle des assurances chargée de contrôler les entreprises soumises au contrôle de l'Etat en application de l'article L. 310-1.
\n
La commission veille au respect, par les entreprises d'assurance, des dispositions législatives ou réglementaires relatives à l'assurance. Elle s'assure que ces entreprises tiennent les engagements qu'elles ont contractés à l'égard des assurés.
\n
La commission s'assure que les entreprises mentionnées aux 1°, 3° et 4° de l'article L. 310-2 sont toujours en mesure de tenir les engagements qu'elles ont contractés à l'égard des assurés et présentent la marge de solvabilité prescrite ; à cette fin, elle examine leur situation financière et leurs conditions d'exploitation.
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La commission s'assure que toute entreprise d'assurance ou de capitalisation mentionnée au 1° de l'article L. 310-2 et projetant d'exercer pour la première fois des activités en libre prestation de services sur le territoire d'un autre Etat membre des Communautés européennes, ou de modifier la nature ou les conditions d'exercice de ces activités, dispose d'une structure administrative et d'une situation financière adéquates au regard de son projet. Si elle estime que ces conditions ne sont pas remplies, la commission de contrôle ne communique pas à l'autorité de contrôle de cet autre Etat membre les documents permettant l'exercice de l'activité envisagée. Un décret en Conseil d'Etat fixe les conditions d'application du présent alinéa, notamment les modalités du contrôle préalable et les délais dans lesquels la commission doit se prononcer.
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La commission peut décider de soumettre au contrôle toute personne physique ou morale ayant reçu d'une entreprise mentionnée à l'article L. 310-1 un mandat de souscription ou de gestion, ou exerçant, à quelque titre que ce soit, le courtage d'assurance.
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La commission veille également au respect, par les entreprises soumises au contrôle de l'Etat en application de l'article L. 310-1-1 et les sociétés de participations d'assurance définies à l'article L. 345-1, des dispositions législatives et réglementaires qui leur sont applicables en vertu du présent livre. Un arrêté du ministre chargé de l'économie détermine la nature, la périodicité et le contenu des informations et des documents que les entreprises mentionnées au présent alinéa sont tenues de communiquer périodiquement à la commission de contrôle des assurances pour lui permettre d'exercer sa mission.
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Le mandat des membres de la présente commission à la date de publication de la loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite est prolongé jusqu'au 31 décembre 2000.
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Il est institué une commission de contrôle des assurances chargée de contrôler les entreprises soumises au contrôle de l'Etat en application de l'article L. 310-1.
\n
La commission veille au respect, par les entreprises d'assurance, des dispositions législatives ou réglementaires relatives à l'assurance. Elle s'assure que ces entreprises tiennent les engagements qu'elles ont contractés à l'égard des assurés.
\n
La commission s'assure que les entreprises mentionnées aux 1°, 3° et 4° de l'article L. 310-2 sont toujours en mesure de tenir les engagements qu'elles ont contractés à l'égard des assurés et présentent la marge de solvabilité prescrite ; à cette fin, elle examine leur situation financière et leurs conditions d'exploitation.
\n
La commission s'assure que toute entreprise d'assurance ou de capitalisation mentionnée au 1° de l'article L. 310-2 et projetant d'exercer pour la première fois des activités en libre prestation de services sur le territoire d'un autre Etat membre des Communautés européennes, ou de modifier la nature ou les conditions d'exercice de ces activités, dispose d'une structure administrative et d'une situation financière adéquates au regard de son projet. Si elle estime que ces conditions ne sont pas remplies, la commission de contrôle ne communique pas à l'autorité de contrôle de cet autre Etat membre les documents permettant l'exercice de l'activité envisagée. Un décret en Conseil d'Etat fixe les conditions d'application du présent alinéa, notamment les modalités du contrôle préalable et les délais dans lesquels la commission doit se prononcer.
\n
La commission peut décider de soumettre au contrôle toute personne physique ou morale ayant reçu d'une entreprise mentionnée à l'article L. 310-1 un mandat de souscription ou de gestion, ou exerçant, à quelque titre que ce soit, le courtage d'assurance ou la présentation d'opérations d'assurance.
\n
La commission veille également au respect, par les entreprises soumises au contrôle de l'Etat en application de l'article L. 310-1-1 et les sociétés de participations d'assurance définies à l'article L. 345-1, des dispositions législatives et réglementaires qui leur sont applicables en vertu du présent livre. Un arrêté du ministre chargé de l'économie détermine la nature, la périodicité et le contenu des informations et des documents que les entreprises mentionnées au présent alinéa sont tenues de communiquer périodiquement à la commission de contrôle des assurances pour lui permettre d'exercer sa mission.
\n
Le mandat des membres de la présente commission à la date de publication de la loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite est prolongé jusqu'au 31 décembre 2000.
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Il est institué une commission de contrôle des assurances chargée de contrôler les entreprises soumises au contrôle de l'Etat en application de l'article L. 310-1.
\n
La commission veille au respect, par les entreprises d'assurance, des dispositions législatives ou réglementaires relatives à l'assurance. Elle s'assure que ces entreprises tiennent les engagements qu'elles ont contractés à l'égard des assurés.
\n
La commission s'assure que les entreprises mentionnées aux 1°, 3° et 4° de l'article L. 310-2 sont toujours en mesure de tenir les engagements qu'elles ont contractés à l'égard des assurés et présentent la marge de solvabilité prescrite ; à cette fin, elle examine leur situation financière et leurs conditions d'exploitation.
\n
La commission s'assure que toute entreprise d'assurance ou de capitalisation mentionnée au 1° de l'article L. 310-2 et projetant d'exercer pour la première fois des activités en libre prestation de services sur le territoire d'un autre Etat membre des Communautés européennes, ou de modifier la nature ou les conditions d'exercice de ces activités, dispose d'une structure administrative et d'une situation financière adéquates au regard de son projet. Si elle estime que ces conditions ne sont pas remplies, la commission de contrôle ne communique pas à l'autorité de contrôle de cet autre Etat membre les documents permettant l'exercice de l'activité envisagée. Un décret en Conseil d'Etat fixe les conditions d'application du présent alinéa, notamment les modalités du contrôle préalable et les délais dans lesquels la commission doit se prononcer.
\n
La commission peut décider de soumettre au contrôle toute personne physique ou morale ayant reçu d'une entreprise mentionnée à l'article L. 310-1 un mandat de souscription ou de gestion, ou exerçant, à quelque titre que ce soit, le courtage d'assurance ou la présentation d'opérations d'assurance.
\n
La commission veille également au respect, par les entreprises soumises au contrôle de l'Etat en application de l'article L. 310-1-1 et les sociétés de participations d'assurance définies à l'article L. 345-1, des dispositions législatives et réglementaires qui leur sont applicables en vertu du présent livre. Un arrêté du ministre chargé de l'économie détermine la nature, la périodicité et le contenu des informations et des documents que les entreprises mentionnées au présent alinéa sont tenues de communiquer périodiquement à la commission de contrôle des assurances pour lui permettre d'exercer sa mission.
\n
La commission s'assure également que les dispositions du titre VI du livre V du code monétaire et financier sont appliquées par les entreprises mentionnées à l'article L. 310-1 ainsi que par les personnes physiques ou morales mentionnées au cinquième alinéa et soumises à son contrôle.
\n
Le mandat des membres de la présente commission à la date de publication de la loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite est prolongé jusqu'au 31 décembre 2000.
" } }, "LEGIARTI000006796440": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L310-12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "2001-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006796440", "URL": "article/LEGI/ARTI/00/00/06/79/64/LEGIARTI000006796440.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX1X310L12AXXAH" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305911", "#text": "Décret 76-666 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000020960368", "@num": "88-2", "#text": "Loi n°84-53 du 26 janvier 1984 - art. 88-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320434", "@numtexte": "84-53", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-26" }, { "@id": "LEGIARTI000006841954", "@num": "39", "#text": "Loi n°94-5 du 4 janvier 1994 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544780", "@nortexte": "ECOX9300091L", "@numtexte": "94-5", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-01-04" }, { "@id": "JORFTEXT000000198906", "#text": "Loi 97-277 1997-03-25", "@sens": "source", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "JORFTEXT000000772947", "#text": "Ordonnance 2001-766 2001-08-29 art. 11 *date d'effet pour la surveillance des comptes des exercices ouverts à compter du 1er janvier 2001*", "@sens": "source", "@cidtexte": "JORFTEXT000000772947", "@nortexte": "ECOX0100087R", "@numtexte": "2001-766", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-08-29" }, { "@id": "LEGIARTI000006842856", "@num": "2", "#text": "Ordonnance n°2001-766 du 29 août 2001 - art. 2 () JORF 31 août 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000772947", "@nortexte": "ECOX0100087R", "@numtexte": "2001-766", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-08-29" }, { "@id": "LEGIARTI000006758664", "@num": "108", "#text": "Loi n°2003-775 du 21 août 2003 - art. 108 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000044620617", "@num": "7", "#text": "Décret n°2008-284 du 26 mars 2008 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437811", "@nortexte": "ECET0805254D", "@numtexte": "2008-284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-26" }, { "@id": "LEGIARTI000021175969", "@num": "3", "#text": "LOI n°2009-1255\n du 19 octobre 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021175122", "@nortexte": "ECEX0906406L", "@numtexte": "2009-1255", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000035548694", "@num": "36", "#text": "Arrêté du 29 octobre 2009 - art. 36 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021218007", "@nortexte": "ECET0924324A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-29" }, { "@id": "LEGIARTI000021778684", "@num": "1", "#text": "Arrêté du 28 décembre 2009 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000021569898", "@nortexte": "ECET0929207A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-28" }, { "@id": "LEGITEXT000022158982", "#text": "Arrêté du 26 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022153895", "@nortexte": "ECET1009718A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-26" }, { "@id": "LEGIARTI000035543590", "@num": "3", "#text": "Arrêté du 31 août 2017 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000035488944", "@nortexte": "ECOT1720351A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-08-31" }, { "@id": "LEGIARTI000006792518", "@num": "L510-1", "#text": "Code de la mutualité - art. 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Il est institué une commission de contrôle des assurances chargée de contrôler les entreprises soumises au contrôle de l'Etat en application de l'article L. 310-1.
\n
La commission veille au respect, par les entreprises d'assurance, des dispositions législatives ou réglementaires relatives à l'assurance. Elle s'assure que ces entreprises tiennent les engagements qu'elles ont contractés à l'égard des assurés.
\n
La commission s'assure que les entreprises mentionnées aux 1°, 3° et 4° de l'article L. 310-2 sont toujours en mesure de tenir les engagements qu'elles ont contractés à l'égard des assurés et présentent la marge de solvabilité prescrite ; à cette fin, elle examine leur situation financière et leurs conditions d'exploitation.
\n
La commission s'assure que toute entreprise d'assurance ou de capitalisation mentionnée au 1° de l'article L. 310-2 et projetant d'exercer pour la première fois des activités en libre prestation de services sur le territoire d'un autre Etat membre des Communautés européennes, ou de modifier la nature ou les conditions d'exercice de ces activités, dispose d'une structure administrative et d'une situation financière adéquates au regard de son projet. Si elle estime que ces conditions ne sont pas remplies, la commission de contrôle ne communique pas à l'autorité de contrôle de cet autre Etat membre les documents permettant l'exercice de l'activité envisagée. Un décret en Conseil d'Etat fixe les conditions d'application du présent alinéa, notamment les modalités du contrôle préalable et les délais dans lesquels la commission doit se prononcer.
\n
La commission peut décider de soumettre au contrôle toute personne physique ou morale ayant reçu d'une entreprise mentionnée à l'article L. 310-1 un mandat de souscription ou de gestion, ou exerçant, à quelque titre que ce soit, le courtage d'assurance ou la présentation d'opérations d'assurance.
\n
La commission veille également au respect, par les entreprises soumises au contrôle de l'Etat en application de l'article L. 310-1-1, les sociétés de groupe d'assurance et les sociétés de groupe mixtes d'assurance définies à l'article L. 322-1-2, des dispositions législatives et réglementaires qui leur sont applicables en vertu du présent livre. Un arrêté du ministre chargé de l'économie détermine la nature, la périodicité et le contenu des informations et des documents que les entreprises mentionnées au présent alinéa sont tenues de communiquer périodiquement à la commission de contrôle des assurances pour lui permettre d'exercer sa mission.
\n
La commission s'assure également que les dispositions du titre VI du livre V du code monétaire et financier sont appliquées par les entreprises mentionnées à l'article L. 310-1 ainsi que par les personnes physiques ou morales mentionnées au cinquième alinéa et soumises à son contrôle.
\n
Le mandat des membres de la présente commission à la date de publication de la loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite est prolongé jusqu'au 31 décembre 2000.
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}, { "@id": "JORFARTI000002499849", "@fin": "2999-01-01", "@num": "203", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002440209", "@fin": "2999-01-01", "@num": "204", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001264804", "@fin": "2999-01-01", "@num": "205", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001651095", "@fin": "2999-01-01", "@num": "206", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001651096", "@fin": "2999-01-01", "@num": "207", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002241793", "@fin": "2999-01-01", "@num": "208", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001651097", "@fin": "2999-01-01", "@num": "209", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002241794", "@fin": "2999-01-01", "@num": "210", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002042623", "@fin": "2999-01-01", "@num": "211", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001848156", "@fin": "2999-01-01", "@num": "212", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002241795", "@fin": "2999-01-01", "@num": "213", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001264805", "@fin": "2999-01-01", "@num": "214", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001074884", "@fin": "2999-01-01", "@num": "215", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001140426", "@fin": "2999-01-01", "@num": "216", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001074885", "@fin": "2999-01-01", "@num": "217", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001460264", "@fin": "2999-01-01", "@num": "218", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002440210", "@fin": "2999-01-01", "@num": "219", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001334853", "@fin": "2999-01-01", "@num": "220", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001074886", "@fin": "2999-01-01", "@num": "221", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001719908", "@fin": "2999-01-01", "@num": "222", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002042624", "@fin": "2999-01-01", "@num": "223", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001651514", "@fin": "2999-01-01", "@num": "224", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001460265", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } ] } }, "JORFSCTA000000911047": { "ID": "JORFSCTA000000911047", "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": { "@id": "JORFSCTA000000904964", "@fin": "2999-01-01", "#text": "Chapitre Ier : Protection et développement de l'emploi", "@debut": "2999-01-01" } }, "TITRE_TM": { "@id": "JORFSCTA000000889505", "@fin": "2999-01-01", "#text": "TITRE II : TRAVAIL, EMPLOI ET FORMATION PROFESSIONNELLE", "@debut": "2999-01-01" } }, "@cid": "JORFTEXT000000408905", "@nor": "MESX0000077L", "@num": "2002-73", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2002-73 du 17 janvier 2002 de modernisation sociale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000408905", "@c_titre_court": "Loi n° 2002-73 du 17 janvier 2002" }, { "@fin": "2999-01-01", "#text": "Loi n° 2002-73 du 17 janvier 2002 de modernisation sociale (1)", "@debut": "2002-01-18", "@id_txt": "LEGITEXT000005632119", "@c_titre_court": "Loi n° 2002-73 du 17 janvier 2002" } ], "@date_publi": "2002-01-18", "@date_signature": "2002-01-17" } }, "TITRE_TA": "Section 1 : Prévention des licenciements", "STRUCTURE_TA": { "LIEN_ART": [ { "@id": "JORFARTI000001721723", "@fin": "2999-01-01", "@num": "93", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001264789", "@fin": "2999-01-01", "@num": "94", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001140863", "@fin": "2999-01-01", "@num": "95", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002042189", "@fin": "2999-01-01", "@num": "96", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001460145", "@fin": "2999-01-01", "@num": "97", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002440201", "@fin": "2999-01-01", "@num": "98", "@debut": "2999-01-01", "@origine": "JORF" } ] } }, "JORFSCTA000000911048": { "ID": "JORFSCTA000000911048", "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": { "@id": "JORFSCTA000000904964", "@fin": "2999-01-01", "#text": "Chapitre Ier : Protection et développement de l'emploi", "@debut": "2999-01-01" } }, "TITRE_TM": { "@id": "JORFSCTA000000889505", "@fin": "2999-01-01", "#text": "TITRE II : TRAVAIL, EMPLOI ET FORMATION PROFESSIONNELLE", "@debut": "2999-01-01" } }, "@cid": "JORFTEXT000000408905", "@nor": "MESX0000077L", "@num": "2002-73", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2002-73 du 17 janvier 2002 de modernisation sociale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000408905", "@c_titre_court": "Loi n° 2002-73 du 17 janvier 2002" }, { "@fin": "2999-01-01", "#text": "Loi n° 2002-73 du 17 janvier 2002 de modernisation sociale (1)", "@debut": "2002-01-18", "@id_txt": "LEGITEXT000005632119", "@c_titre_court": "Loi n° 2002-73 du 17 janvier 2002" } ], "@date_publi": "2002-01-18", "@date_signature": "2002-01-17" } }, "TITRE_TA": "Section 2 : Droit à l'information des représentants du personnel", "STRUCTURE_TA": { "LIEN_ART": [ { "@id": "JORFARTI000001264790", "@fin": "2999-01-01", "@num": "99", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002042190", "@fin": "2999-01-01", "@num": "100", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001460146", "@fin": "2999-01-01", "@num": "101", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001264791", "@fin": "2999-01-01", "@num": "102", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002042296", "@fin": "2999-01-01", "@num": "103", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002042717", "@fin": "2999-01-01", "@num": "104", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002042718", "@fin": "2999-01-01", "@num": "105", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001653940", "@fin": "2999-01-01", "@num": "106", "@debut": "2999-01-01", "@origine": "JORF" } ] } }, "JORFSCTA000000911049": { "ID": "JORFSCTA000000911049", "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": { "@id": "JORFSCTA000000904964", "@fin": "2999-01-01", "#text": "Chapitre Ier : Protection et développement de l'emploi", "@debut": "2999-01-01" } }, "TITRE_TM": { "@id": "JORFSCTA000000889505", "@fin": "2999-01-01", "#text": "TITRE II : TRAVAIL, EMPLOI ET FORMATION PROFESSIONNELLE", "@debut": "2999-01-01" } }, "@cid": "JORFTEXT000000408905", "@nor": "MESX0000077L", "@num": "2002-73", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2002-73 du 17 janvier 2002 de modernisation sociale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000408905", "@c_titre_court": "Loi n° 2002-73 du 17 janvier 2002" }, { "@fin": "2999-01-01", "#text": "Loi n° 2002-73 du 17 janvier 2002 de modernisation sociale (1)", "@debut": "2002-01-18", "@id_txt": "LEGITEXT000005632119", "@c_titre_court": "Loi n° 2002-73 du 17 janvier 2002" } ], "@date_publi": "2002-01-18", "@date_signature": "2002-01-17" } }, "TITRE_TA": "Section 3 : Plan de sauvegarde de l'emploi et droit au reclassement", "STRUCTURE_TA": { "LIEN_ART": [ { "@id": "JORFARTI000001529624", "@fin": "2999-01-01", "@num": "107", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002042614", "@fin": "2999-01-01", "@num": "108", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001074977", "@fin": "2999-01-01", "@num": "109", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001849406", "@fin": "2999-01-01", "@num": "110", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001849407", "@fin": "2999-01-01", "@num": "111", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001650979", "@fin": "2999-01-01", "@num": "112", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001264795", "@fin": "2999-01-01", "@num": "113", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001074978", "@fin": "2999-01-01", "@num": "114", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002241655", "@fin": "2999-01-01", "@num": "115", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001460147", "@fin": "2999-01-01", "@num": "116", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002241656", "@fin": "2999-01-01", "@num": "117", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001651083", "@fin": "2999-01-01", "@num": "118", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002499846", "@fin": "2999-01-01", "@num": "119", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002440202", "@fin": "2999-01-01", "@num": "120", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001264796", "@fin": "2999-01-01", "@num": "121", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001140864", "@fin": "2999-01-01", "@num": "122", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002440203", "@fin": "2999-01-01", "@num": "123", "@debut": "2999-01-01", "@origine": "JORF" } ] } }, "JORFSCTA000000911050": { "ID": "JORFSCTA000000911050", "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": { "@id": "JORFSCTA000000904964", "@fin": "2999-01-01", "#text": "Chapitre Ier : Protection et développement de l'emploi", "@debut": "2999-01-01" } }, "TITRE_TM": { "@id": "JORFSCTA000000889505", "@fin": "2999-01-01", "#text": "TITRE II : TRAVAIL, EMPLOI ET FORMATION PROFESSIONNELLE", "@debut": "2999-01-01" } }, "@cid": "JORFTEXT000000408905", "@nor": "MESX0000077L", "@num": "2002-73", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2002-73 du 17 janvier 2002 de modernisation sociale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000408905", "@c_titre_court": "Loi n° 2002-73 du 17 janvier 2002" }, { "@fin": "2999-01-01", "#text": "Loi n° 2002-73 du 17 janvier 2002 de modernisation sociale (1)", "@debut": "2002-01-18", "@id_txt": "LEGITEXT000005632119", "@c_titre_court": "Loi n° 2002-73 du 17 janvier 2002" } ], "@date_publi": "2002-01-18", "@date_signature": "2002-01-17" } }, "TITRE_TA": "Section 4 : Lutte contre la précarité des emplois", "STRUCTURE_TA": { "LIEN_ART": [ { "@id": "JORFARTI000001651084", "@fin": "2999-01-01", "@num": "124", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001264797", "@fin": "2999-01-01", "@num": "125", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001074979", "@fin": "2999-01-01", "@num": "126", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001074980", "@fin": "2999-01-01", "@num": "127", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001914906", "@fin": "2999-01-01", "@num": "128", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001460148", "@fin": "2999-01-01", "@num": "129", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001651085", "@fin": "2999-01-01", "@num": "130", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002042615", "@fin": "2999-01-01", "@num": "131", "@debut": "2999-01-01", "@origine": "JORF" } ] } }, "JORFSCTA000000911051": { "ID": "JORFSCTA000000911051", "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": { "@id": "JORFSCTA000000904964", "@fin": "2999-01-01", "#text": "Chapitre Ier : Protection et développement de l'emploi", "@debut": "2999-01-01" } }, "TITRE_TM": { "@id": "JORFSCTA000000889505", "@fin": "2999-01-01", "#text": "TITRE II : TRAVAIL, EMPLOI ET FORMATION PROFESSIONNELLE", "@debut": "2999-01-01" } }, "@cid": "JORFTEXT000000408905", "@nor": "MESX0000077L", "@num": "2002-73", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2002-73 du 17 janvier 2002 de modernisation sociale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000408905", "@c_titre_court": "Loi n° 2002-73 du 17 janvier 2002" }, { "@fin": "2999-01-01", "#text": "Loi n° 2002-73 du 17 janvier 2002 de modernisation sociale (1)", "@debut": "2002-01-18", "@id_txt": "LEGITEXT000005632119", "@c_titre_court": "Loi n° 2002-73 du 17 janvier 2002" } ], "@date_publi": "2002-01-18", "@date_signature": "2002-01-17" } }, "TITRE_TA": "Section 5 : Accès à l'emploi des travailleurs handicapés", "STRUCTURE_TA": { "LIEN_ART": [ { "@id": "JORFARTI000001529625", "@fin": "2999-01-01", "@num": "132", "@debut": "2999-01-01", "@origine": "JORF" } ] } }, "JORFSCTA000000911052": { "ID": "JORFSCTA000000911052", "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": { "@id": "JORFSCTA000000904965", "@fin": "2999-01-01", "#text": "Chapitre II : Développement de la formation professionnelle", "@debut": "2999-01-01" } }, "TITRE_TM": { "@id": "JORFSCTA000000889505", "@fin": "2999-01-01", "#text": "TITRE II : TRAVAIL, EMPLOI ET FORMATION PROFESSIONNELLE", "@debut": "2999-01-01" } }, "@cid": "JORFTEXT000000408905", "@nor": "MESX0000077L", "@num": "2002-73", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2002-73 du 17 janvier 2002 de modernisation sociale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000408905", "@c_titre_court": "Loi n° 2002-73 du 17 janvier 2002" }, { "@fin": "2999-01-01", "#text": "Loi n° 2002-73 du 17 janvier 2002 de modernisation sociale (1)", "@debut": "2002-01-18", "@id_txt": "LEGITEXT000005632119", "@c_titre_court": "Loi n° 2002-73 du 17 janvier 2002" } ], "@date_publi": "2002-01-18", "@date_signature": "2002-01-17" } }, "TITRE_TA": "Section 1 : Validation des acquis de l'expérience", "STRUCTURE_TA": { "LIEN_ART": [ { "@id": "JORFARTI000001074981", "@fin": "2999-01-01", "@num": "133", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001460149", "@fin": "2999-01-01", "@num": "134", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002241657", "@fin": "2999-01-01", "@num": "135", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001849408", "@fin": "2999-01-01", "@num": "136", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001460150", "@fin": "2999-01-01", "@num": "137", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001460151", "@fin": "2999-01-01", "@num": "138", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001849409", "@fin": "2999-01-01", "@num": "139", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002042616", "@fin": "2999-01-01", "@num": "140", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001914907", "@fin": "2999-01-01", "@num": "141", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002499847", "@fin": "2999-01-01", "@num": "142", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002241658", "@fin": "2999-01-01", "@num": "143", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002440204", "@fin": "2999-01-01", "@num": "144", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001264798", "@fin": "2999-01-01", "@num": "145", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001529626", "@fin": "2999-01-01", "@num": "146", "@debut": "2999-01-01", "@origine": "JORF" } ] } }, "JORFSCTA000000911053": { "ID": "JORFSCTA000000911053", "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": { "@id": "JORFSCTA000000904965", "@fin": "2999-01-01", "#text": "Chapitre II : Développement de la formation professionnelle", "@debut": "2999-01-01" } }, "TITRE_TM": { "@id": "JORFSCTA000000889505", "@fin": "2999-01-01", "#text": "TITRE II : TRAVAIL, EMPLOI ET FORMATION PROFESSIONNELLE", "@debut": "2999-01-01" } }, "@cid": "JORFTEXT000000408905", "@nor": "MESX0000077L", "@num": "2002-73", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2002-73 du 17 janvier 2002 de modernisation sociale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000408905", "@c_titre_court": "Loi n° 2002-73 du 17 janvier 2002" }, { "@fin": "2999-01-01", "#text": "Loi n° 2002-73 du 17 janvier 2002 de modernisation sociale (1)", "@debut": "2002-01-18", "@id_txt": "LEGITEXT000005632119", "@c_titre_court": "Loi n° 2002-73 du 17 janvier 2002" } ], "@date_publi": "2002-01-18", "@date_signature": "2002-01-17" } }, "TITRE_TA": "Section 2 : Financement de l'apprentissage", "STRUCTURE_TA": { "LIEN_ART": [ { "@id": "JORFARTI000001140423", "@fin": "2999-01-01", "@num": "147", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001849410", "@fin": "2999-01-01", "@num": "148", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002241659", "@fin": "2999-01-01", "@num": "149", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001264799", "@fin": "2999-01-01", "@num": "150", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001849411", "@fin": "2999-01-01", "@num": "151", "@debut": "2999-01-01", "@origine": "JORF" } ] } }, "JORFSCTA000000911054": { "ID": "JORFSCTA000000911054", "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": { "@id": "JORFSCTA000000904965", "@fin": "2999-01-01", "#text": "Chapitre II : Développement de la formation professionnelle", "@debut": "2999-01-01" } }, "TITRE_TM": { "@id": "JORFSCTA000000889505", "@fin": "2999-01-01", "#text": "TITRE II : TRAVAIL, EMPLOI ET FORMATION PROFESSIONNELLE", "@debut": "2999-01-01" } }, "@cid": "JORFTEXT000000408905", "@nor": "MESX0000077L", "@num": "2002-73", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2002-73 du 17 janvier 2002 de modernisation sociale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000408905", "@c_titre_court": "Loi n° 2002-73 du 17 janvier 2002" }, { "@fin": "2999-01-01", "#text": "Loi n° 2002-73 du 17 janvier 2002 de modernisation sociale (1)", "@debut": "2002-01-18", "@id_txt": "LEGITEXT000005632119", "@c_titre_court": "Loi n° 2002-73 du 17 janvier 2002" } ], "@date_publi": "2002-01-18", "@date_signature": "2002-01-17" } }, "TITRE_TA": "Section 3 : L'offre de formation professionnelle continue", "STRUCTURE_TA": { "LIEN_ART": [ { "@id": "JORFARTI000001264800", "@fin": "2999-01-01", "@num": "152", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002042617", "@fin": "2999-01-01", "@num": "153", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001264801", "@fin": "2999-01-01", "@num": "154", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001460152", "@fin": "2999-01-01", "@num": "155", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002440205", "@fin": "2999-01-01", "@num": "156", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001651086", "@fin": "2999-01-01", "@num": "157", "@debut": "2999-01-01", "@origine": "JORF" } ] } } }, "texte_version": { "JORFTEXT000000198906": { "SM": { "CONTENU": "CHAP. I: LES PLANS D'EPARGNE RETRAITE (ART. 1 A 7).
SALARIES CONCERNES ET MODALITES D'ADHESION.
CHAP. II: LES FONDS D'EPARGNE RETRAITE (ART. 8 A 13): CONDITIONS DANS LESQUELLES LES FONDS D'EPARGNE RETRAITE POURRONT ETRE CONSTITUES.CEUX-CI SONT IMPERATIVEMENT CONSTITUES SOUS L'UNE DES FORMES SUIVANTES: SOCIETE ANONYME D'ASSURANCE,SOCIETE D'ASSURANCE MUTUELLE,INSTITUTION DE PREVOYANCE,REGIE PAR LE TITRE III DU LIVRE IX DU CODE DE LA SECURITE SOCIALE,ORGANISME MUTUALISTE.
MODALITES D'AGREMENT DES FONDS D'EPARGNE RETRAITE.
CHAP. III: LES COMITES DE SURVEILLANCE (ART. 14 A 16): COMPOSITION ET COMPETENCE.
CHAP. IV: LE CONTROLE DES FONDS D'EPARGNE RETRAITE (ART. 17 A 20): MODALITES DE CONTROLE DE L'ETAT.MODALITES DE FONCTIONNEMENT DE LA COMMISSION DE CONTROLE DES ASSURANCES ET DE LA COMMISSION DE CONTROLE MENTIONNEE A L'ART. L951-1 DU CODE DE LA SECURITE SOCIALE.
LE CONTROLE DE L'ETAT SUR LES FONDS D'EPARGNE RETRAITE S'EXERCE CONFORMEMENT AUX DISPOSITIONS DES ART. L310-8,L310-9,L310-12-1 (AL. 8,11) ET L310-13 A L310-28 DU CODE DES ASSURANCES.
CHAP. V: INFORMATION DES ADHERENTS (ART. 21 A 25).
DEFINIT LES OBLIGATIONS D'INFORMATION DES ADHERENTS A LA CHARGE,D'UNE PART,DES SOUSCRIPTEURS DE PLANS D'EPARGNE RETRAITE ET D'AUTRE PART DES FONDS D'EPARGNE RETRAITE.
CHAP. VI: REGLES JURISPRUDENTIELLES APPLICABLES AUX FONDS D'EPARGNE RETRAITE (ART. 23 A 25).
CHAP. VII (ART. 26 A 31): DISPOSITIONS FINANCIERES.
MODIFIE LES ART. 83 (1EREMENT-TER),158 (B-BIS DU 5 ET INSERE UN B-TER),206 (COMPLETE PAR UN 11),209-BIS (LE 3),219-QUATER DU CODE GENERAL DES IMPOTS.
CHAP. VIII: DISPOSITIONS DIVERSES (ART. 32).
MODIFIE L'ART. 32-1 (AL. 1) DE LA LOI 90568 DU 02-07-1990 RELATIVE A L'ORGANISATION DU SERVICE PUBLIC DE LA POSTE ET DES TELECOMMUNICATIONS.ETEND AU PERSONNEL RETRAITE,DEPUIS MOINS DE 5 ANS,DE FRANCE TELECOM ET POUVANT SE PREVALOIR D'UNE ANCIENNETE SUPERIEURE A 5 ANS DANS UN EMPLOI D'UN SERVICE RELEVANT DE LA DIRECTION GENERALE DES TELECOMMUNICATIONS,LE BENEFICE DES DISPOSITIONS RELATIVES A L'INTERESSEMENT ET A LA PARTICIPATION DES SALARIES AUX RESULTATS DE L'ENTREPRISE ET A L'ACTIONNARIAT DES SALARIES." }, "TP": { "CONTENU": "(1) Loi no 97-277.
- Travaux préparatoires :
Assemblée nationale :
Proposition de loi nos 741 et 1039 ;
Rapport de M. Jean-Pierre Thomas, au nom de la commission des finances, no 1286 ;
Discussion les 30 mai, 21 et 22 novembre 1996 et adoption le 22 novembre 1996.
Sénat :
Proposition de loi, adoptée par l'Assemblée nationale, no 100 (1996-1997) ; Rapport de M. Philippe Marini, au nom de la commission des finances, no 124 (1996-1997) ;
Discussion les 12 et 13 décembre 1996 et adoption le 13 décembre 1996.
Assemblée nationale :
Proposition de loi, modifiée par le Sénat, no 3237 ;
Rapport de M. Jean-Pierre Thomas, au nom de la commission des finances, no 3286 ;
Discussion les 14 et 15 janvier 1997 et adoption le 15 janvier 1997.
Sénat :
Proposition de loi, adoptée avec modifications par l'Assemblée nationale en deuxième lecture, no 179 (1996-1997) ;
Rapport de M. Philippe Marini, au nom de la commission des finances, no 190 (1996-1997) ;
Discussion et adoption le 30 janvier 1997.
Sénat :
Rapport de M. Philippe Marini, au nom de la commission mixte paritaire, no 206 (1996-1997) ;
Discussion et adoption le 20 février 1997.
Assemblée nationale :
Proposition de loi, modifiée par le Sénat en deuxième lecture, no 3326 ;
Rapport de M. Jean-Pierre Thomas, au nom de la commission mixte paritaire,
no 3331 ;
Discussion et adoption le 20 février 1997.
- Conseil constitutionnel :
Décision no 97-388 DC du 20 mars 1997 publiée au Journal officiel du 26 mars 1997.
" }, "ABRO": { "CONTENU": "Texte totalement abrogé" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi n°66-537 du 24 juillet 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000698676", "#text": "Ordonnance n°67-833 du 28 septembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000698676", "@numtexte": "67-833", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000509065", "#text": "Loi n°88-1201 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000716493", "#text": "Loi n°90-568 du 2 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "JORFTEXT000000193847", "#text": "Loi n°96-597 du 2 juillet 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "JORFTEXT000000380034", "#text": "Loi n°96-1181 du 30 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000748893", "#text": "DECISION97-388", "@sens": "cible", "@cidtexte": "JORFTEXT000000748893", "@nortexte": "CSCL9701972S", "@numtexte": "97-388", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1997-03-20" }, { "@id": "LEGIARTI000006758026", "@num": "Annexe", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "JORFTEXT000000408905", "#text": "LOI2002-73", "@sens": "cible", "@cidtexte": "JORFTEXT000000408905", "@nortexte": "MESX0000077L", "@numtexte": "2002-73", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2002-01-17" }, { "@id": "LEGIARTI000006307976", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307975", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307977", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307979", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307980", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307978", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308490", "@num": "206", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 206 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308491", "@num": "206", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 206 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308492", "@num": "206", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 206 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303910", "@num": "235 ter Y", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303909", "@num": "235 ter Y", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307115", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307114", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307113", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745896", "@num": "L951-3", "#text": "Code de la sécurité sociale. - art. L951-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745897", "@num": "L951-3", "#text": "Code de la sécurité sociale. - art. L951-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796438", "@num": "L310-12", "#text": "Code des assurances - art. L310-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796437", "@num": "L310-12", "#text": "Code des assurances - art. L310-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796439", "@num": "L310-12", "#text": "Code des assurances - art. L310-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796440", "@num": "L310-12", "#text": "Code des assurances - art. L310-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°97-277 du 25 mars 1997", "MCS_TXT": { "MC": [ "RETRAITE", "EPARGNE", "PLAN D'EPARGNE RETRAITE", "FONDS DE PENSION", "CAPITALISATION", "SALARIE", "ASSURANCE VIEILLESSE", "ADHESION", "ADHERENT", "FONDS D'EPARGNE RETRAITE", "CREATION", "AGREMENT", "CONTROLE DE L'ETAT", "ACTIONNAIRE", "INFORMATION", "COMITE DE SURVEILLANCE", "COMMISSION DE CONTROLE DES ASSURANCES", "SOUSCRIPTEUR", "FRANCE TELECOM", "PARTICIPATION", "INTERESSEMENT", "CGI", "CODE DE LA SECURITE SOCIALE", "PROPOSITION DE LOI", "LOI THOMAS" ] }, "TITREFULL": "LOI no 97-277 du 25 mars 1997 créant les plans d'épargne retraite (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000198906", "NOR": "ECOX9601788L", "NUM": "97-277", "DATE_PUBLI": "1997-03-26", "DATE_TEXTE": "1997-03-25", "ORIGINE_PUBLI": "JORF n°72 du 26 mars 1997", "PAGE_DEB_PUBLI": 4657, "PAGE_FIN_PUBLI": 19970326 } }, "META_COMMUN": { "ID": "JORFTEXT000000198906", "URL": "texte/version/JORF/TEXT/00/00/00/19/89/JORFTEXT000000198906.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX997277" } }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 25 mars 1997.
\n

Jacques Chirac

Par le Président de la République :

Le Premier ministre,
Alain Juppé

Le ministre du travail et des affaires sociales,

Jacques Barrot

Le ministre de l'économie et des finances,
Jean Arthuis
" } }, "JORFTEXT000000193847": { "SM": { "CONTENU": "TITRE I: LA PRESTATION DE SERVICES D'INVESTISSEMENT.
CHAP. I: LES SERVICES D'INVESTISSEMENTS.
SECTION 1: LES INSTRUMENTS FINANCIERS (ART. 1 A 3).
SECTION 2: LES SERVICES D'INVESTISSEMENT ET LES SERVICES CONNEXES (ART. 4 ET 5).
CHAP. II: LES PRESTATIONS DE SERVICES D'INVESTISSEMENT.
SECTION 1: LES DIFFERENTS PRESTATAIRES (ART. 6 A 9).
SECTION 2: AGREMENT (ART. 10 A 20).MODIFICATION DE LA LOI 8446 DU 24-01-1984 ET DE LA LOI 89531 DU 02-08-1989.
SECTION 3: INTERDICTIONS (ART. 21 A 23).APPLICATION DES LOIS 66537 DU 24-07-1988,661010 DU 28-12-1966.
SECTION 4: ORGANISATION DE LA PROFESSION (ART. 24).MODIFICATION DE LA LOI 8446 PRECITEE.
SECTION 5: CHAMP D'APPLICATION (ART. 25 ET 26).
TITRE II: LES MARCHES FINANCIERS.
CHAP. I: LE CONSEIL DES MARCHES FINANCIERS.
SECTION 1: ORGANISATION (ART. 27 A 31).
SECTION 2: ATTRIBUTIONS RELATIVES A LA REGLEMENTATION (ART. 32 A 34).APPLICATION DE LA LOI 66537 DU 24-07-1966.
SECTION 3: AUTRES ATTRIBUTIONS (ART. 35 A 38).
SECTION 4: VOIES DE RECOURS (ART. 39).
CHAP. II: LES MARCHES REGLEMENTES.
SECTION 1: LES ENTREPRISES DE MARCHE (ART. 40).
SECTION 2: DISPOSITIONS GENERALES AUX MARCHES REGLEMENTES (ART. 41 A 45).
SECTION 3: DISPOSITIONS APPLICABLES AUX MARCHES A TERME (ART. 46).
CHAP. III: DISPOSITIFS DE COMPENSATION (ART. 47 A 53).2 SECTIONS.
APPLICATION DES LOIS 8598 DU 25-01-1985 ET 84148 DU 01-03-1984,MODIFICATION DU CODE GENERAL DES IMPOTS.
TITRE III: LES OBLIGATIONS ET LE CONTROLE DES PRESTATAIRES DE SERVICES D'INVESTISSEMENT.
CHAP. I: OBLIGATION DES PRESTATAIRES (ART. 54 A 66).3 SECTIONS.APPLICATION ET MODIFICATION DE LA LOI 8446 PRECITEE ET MODIFICATION DE LA LOI 91716 DU 26-07-1991.
CHAP. II: LE CONTROLE DES PRESTATAIRES (ART. 67 A 72).3 SECTIONS.MODIFICATION DE LA LOI 8446 PRECITEE.
TITRE IV: LIBRE ETABLISSEMENT ET LIBRE PRESTATION DE SERVICES SUR LE TERRITOIRE DES ETATS MEMBRES DE LA COMMUNAUTE EUROPEENNE (ART. 73 A 79).4 CHAPITRES.
TRANSPOSITION DE LA DIRECTIVE DU CONSEIL 9322 CE DU 10-05-1993.
TITRE V: COMMUNICATION D'INFORMATIONS (ART. 80 ET 81).
TITRE VI: SANCTIONS PENALES (ART. 82 A 88).
TITRE VII: DISPOSITIONS DIVERSES (ART. 89 A 106).4 CHAPITRES.
MODIFICATION DE L'ORDONNANCE 67833 DU 28-09-1967 DES LOIS 881201 DU 23-12-1988,DU 28-03-1885,851321 DU 14-12-1985,8446 PRECITEE,66537 PRECITEE,811160 DU 30-12-1981,91716 DU 26-07-1991,87416 DU 17-06-1987,94665 DU 04-08-1994.
ABROGATION DE LA LOI 8870 DU 22-01-1988 SUR LES BOURSES DES VALEURS." }, "TP": { "CONTENU": "(1) Loi no 96-597.
- Directive communautaire :
Directive du Conseil 93/22 du 10 mai 1993 concernant les services d'investissement dans le domaine des valeurs mobilières.
- Travaux préparatoires :
Sénat :
Projet de loi no 157 (1995-1996) ;
Rapport de M. Philippe Marini, au nom de la commission des finances, no 254 (1995-1996) ;
Avis de la commission des lois (M. Charles Jolibois), no 264 (1995-1996) ;
Discussion les 13 et 14 mars 1996 ;
Adoption le 14 mars 1996.
Assemblée nationale :
Projet de loi, adopté par le Sénat, no 2650 ;
Rapport de M. Jean-Jacques Jegou, au nom de la commission des finances, no 2692 ;
Discussion les 16 et 17 avril 1996 ;
Adoption le 17 avril 1996.
Sénat :
Projet de loi, modifié par l'Assemblée nationale, no 318 (1995-1996) ;
Rapport de M. Philippe Marini, au nom de la commission des finances, no 326 (1995-1996) ;
Avis de la commission des lois (M. Charles Jolibois), no 335 (1995-1996) ;
Discussion et adoption le 2 mai 1996.
Assemblée nationale :
Projet de loi, adopté avec modifications par le Sénat en deuxième lecture,
no 2756 ;
Rapport de M. Jean-Jacques Jegou, au nom de la commission des finances, no 2800 ;
Discussion et adoption le 29 mai 1996.
Sénat :
Projet de loi, modifié par l'Assemblée nationale en deuxième lecture, no 393 (1995-1996) ;
Rapport de M. Philippe Marini, au nom de la commission mixte paritaire, no 419 (1995-1996) ;
Discussion et adoption le 18 juin 1996.
Assemblée nationale :
Rapport de M. Jean-Jacques Jegou, au nom de la commission mixte paritaire,
no 2874 ;
Discussion et adoption le 21 juin 1996.
" }, "ABRO": { "CONTENU": "Texte partiellement incorporé dans le CGI: article 10-I, et partiellement codifié dans le nouveau code monétaire et financier (ordonnance 2000-1223): articles premier à 5, 6 à 9, 11 à 15, 16 (I et II), 18, 19, 21 à 23, 24 (I), 25 à 33, 35 à 39, 40 à 53A, 54, 57 à 61, 62 à 62-3, 63 à 71 (le V est abrogé à l'entrée en vigueur de la partie réglementaire), 73 à 88, 97 (VII), 106, 107." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691946", "#text": "Loi du 28 mars 1885", "@sens": "source", "@cidtexte": "JORFTEXT000000691946", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1885-03-28" }, { "@id": "JORFTEXT000000887521", "#text": "Ordonnance n° 45-679 du 13 avril 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000887521", "@numtexte": "45-679", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-04-13" }, { "@id": "LEGIARTI000006277913", "@num": "191-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 191-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000692245", "#text": "LOI n° 66-537 du 24 juillet 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000698676", "#text": "Ordonnance n°67-833 du 28 septembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000698676", "@numtexte": "67-833", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000691996", "#text": "Loi n°83-1 du 3 janvier 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000691996", "@numtexte": "83-1", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-03" }, { "@id": "LEGIARTI000006705335", "@num": "100-2", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 100-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000006703901", "@num": "25", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 25 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000006704039", "@num": "30", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 30 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000006704075", "@num": "31", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 31 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000006704250", "@num": "46", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 46 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000006705176", "@num": "93-1", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 93-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000504724", "#text": "LOI n° 84-46 du 24 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000504724", "#text": "LOI n° 84-46 du 24 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000006734102", "@num": "12-3", "#text": "Décret n°84-708 du 24 juillet 1984 - art. 12-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000689707", "@numtexte": "84-708", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-24" }, { "@id": "LEGIARTI000006734459", "@num": "6-1", "#text": "Décret n°84-709 du 24 juillet 1984 - art. 6-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872246", "@numtexte": "84-709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-24" }, { "@id": "LEGIARTI000006780999", "@num": "1", "#text": "Décret n°85-1074 du 9 octobre 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324014", "@numtexte": "85-1074", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-09" }, { "@id": "JORFTEXT000000692975", "#text": "Loi n°85-1321 du 14 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "LEGIARTI000006707601", "@num": "31", "#text": "Loi n°87-416 du 17 juin 1987 - art. 31 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFTEXT000000508808", "#text": "Loi n°87-416 du 17 juin 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFTEXT000000684072", "#text": "Loi n°88-70 du 22 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684072", "@nortexte": "ECOX8700048L", "@numtexte": "88-70", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1988-01-22" }, { "@id": "LEGIARTI000006314198", "@num": "12", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000509065", "#text": "Loi n° 88-1201 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000322093", "#text": "Loi n° 89-531 du 2 août 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322093", "@nortexte": "ECOX8900024L", "@numtexte": "89-531", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-08-02" }, { "@id": "LEGIARTI000006780497", "@num": "1", "#text": "Décret n°90-256 du 21 mars 1990 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167694", "@nortexte": "ECOT9020140D", "@numtexte": "90-256", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-21" }, { "@id": "LEGIARTI000006695414", "@num": "1", "#text": "Loi n°90-614 du 12 juillet 1990 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000350808", "@nortexte": "ECOX9000077L", "@numtexte": "90-614", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006387760", "@num": "1", "#text": "Décret n°91-427 du 10 mai 1991 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000536077", "@nortexte": "DOMP9100013D", "@numtexte": "91-427", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-05-10" }, { "@id": "JORFTEXT000000355163", "#text": "Loi n°91-716 du 26 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006926762", "@num": "6", "#text": "Décret n°93-188 du 9 février 1993 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000543226", "@nortexte": "AGRS9202169D", "@numtexte": "93-188", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-09" }, { "@id": "JORFTEXT000000878795", "#text": "Directive 93/22/CEE du Conseil, du 10 mai 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000878795", "@nortexte": "31993L0022", "@numtexte": "93-22", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1993-05-10" }, { "@id": "LEGIARTI000006388960", "@num": "ANNEXES", "#text": "Arrêté du 22 juin 1994 - art. ANNEXES (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000547992", "@nortexte": "DOMP9400031A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-06-22" }, { "@id": "LEGIARTI000044990491", "@num": "5", "#text": "Loi n° 94-665 du 4 août 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000349929", "@nortexte": "MCCX9400007L", "@numtexte": "94-665", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-04" }, { "@id": "LEGIARTI000006421214", "@num": "5", "#text": "Loi n°94-665 du 4 août 1994 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000349929", "@nortexte": "MCCX9400007L", "@numtexte": "94-665", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-04" }, { "@id": "JORFTEXT000000349929", "#text": "Loi n° 94-665 du 4 août 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000349929", "@nortexte": "MCCX9400007L", "@numtexte": "94-665", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-08-04" }, { "@id": "LEGIARTI000006585464", "@num": "4", "#text": "Décret n°95-660 du 9 mai 1995 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000719062", "@nortexte": "JUSC9520264D", "@numtexte": "95-660", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "JORFTEXT000000333365", "#text": "Directive 96/22/CE du Conseil du 29 avril 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000333365", "@nortexte": "396L0022", "@numtexte": "96-22", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1996-04-29" }, { "@id": "LEGITEXT000005621300", "#text": "Loi n°96-597 du 2 juillet 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709123", "@num": "1", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710624", "@num": "101", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710711", "@num": "106", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 106 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710712", "@num": "107", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 107 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709259", "@num": "11", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709261", "@num": "12", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709260", "@num": "12", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709265", "@num": "13", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709276", "@num": "14", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709284", "@num": "15", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709283", "@num": "15", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709293", "@num": "16", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709311", "@num": "18", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709321", "@num": "19", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709131", "@num": "2", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709349", "@num": "21", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709358", "@num": "22", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 22 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709370", "@num": "23", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709408", "@num": "25", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 25 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709419", "@num": "26", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709458", "@num": "27", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709468", "@num": "27-1", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 27-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709475", "@num": "28", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709486", "@num": "29", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 29 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709138", "@num": "3", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709494", "@num": "30", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 30 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709504", "@num": "31", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 31 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709550", "@num": "32", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 32 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709550", "@num": "32", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 32 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709549", "@num": "32", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 32 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709549", "@num": "32", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 32 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709571", "@num": "33", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 33 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709595", "@num": "34", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709633", "@num": "35", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709648", "@num": "36", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 36 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709667", "@num": "37", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 37 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709671", "@num": "38", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 38 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709672", "@num": "39", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709157", "@num": "4", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709673", "@num": "40", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 40 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709674", "@num": "41", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 41 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709676", "@num": "42", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709687", "@num": "43", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 43 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709686", "@num": "43", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 43 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709694", "@num": "44", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 44 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709700", "@num": "45", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 45 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709699", "@num": "45", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 45 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709723", "@num": "46", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 46 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709758", "@num": "47", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 47 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709757", "@num": "47", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 47 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709765", "@num": "48", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 48 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709764", "@num": "48", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 48 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709767", "@num": "49", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 49 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709766", "@num": "49", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 49 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709167", "@num": "5", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709769", "@num": "50", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 50 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709768", "@num": "50", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 50 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709771", "@num": "51", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 51 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709770", "@num": "51", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 51 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709780", "@num": "52", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 52 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709779", "@num": "52", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 52 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709808", "@num": "54", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709846", "@num": "57", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 57 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709863", "@num": "58", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 58 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709874", "@num": "59", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 59 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709197", "@num": "6", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709881", "@num": "60", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 60 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709891", "@num": "61", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 61 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709890", "@num": "61", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709901", "@num": "62", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 62 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709901", "@num": "62", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 62 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709900", "@num": "62", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 62 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709900", "@num": "62", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 62 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709914", "@num": "62-1", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 62-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709929", "@num": "62-2", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 62-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709930", "@num": "62-3", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 62-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709937", "@num": "63", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 63 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709947", "@num": "64", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 64 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709958", "@num": "65", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 65 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709969", "@num": "66", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 66 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709996", "@num": "67", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 67 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709995", "@num": "67", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 67 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710007", "@num": "68", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 68 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710006", "@num": "68", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 68 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710016", "@num": "69", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 69 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710022", "@num": "69-1", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 69-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710022", "@num": "69-1", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 69-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709209", "@num": "7", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710040", "@num": "70", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 70 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710067", "@num": "71", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 71 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710136", "@num": "73", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 73 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710162", "@num": "74", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 74 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710162", "@num": "74", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 74 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710184", "@num": "75", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 75 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710185", "@num": "76", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 76 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710186", "@num": "77", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 77 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710187", "@num": "78", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 78 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710203", "@num": "79", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 79 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709214", "@num": "8", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710223", "@num": "80", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 80 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710232", "@num": "81", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 81 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710256", "@num": "82", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 82 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710268", "@num": "83", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 83 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710269", "@num": "84", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 84 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710276", "@num": "85", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 85 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710286", "@num": "86", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 86 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710296", "@num": "87", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 87 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710306", "@num": "88", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 88 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710306", "@num": "88", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 88 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709221", "@num": "9", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710340", "@num": "90", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710421", "@num": "96", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 96 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710510", "@num": "98", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 98 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "JORFTEXT000000377936", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000377936", "@nortexte": "BUDF9600027A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-07-30" }, { "@id": "JORFTEXT000000744450", "#text": "DECRET96-867", "@sens": "cible", "@cidtexte": "JORFTEXT000000744450", "@nortexte": "ECOT9613885D", "@numtexte": "96-867", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-03" }, { "@id": "JORFTEXT000000195359", "#text": "DECRET96-868", "@sens": "cible", "@cidtexte": "JORFTEXT000000195359", "@nortexte": "ECOT9620025D", "@numtexte": "96-868", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-03" }, { "@id": "JORFTEXT000000378662", "#text": "DECRET96-869", "@sens": "cible", "@cidtexte": "JORFTEXT000000378662", "@nortexte": "ECOT9620026D", "@numtexte": "96-869", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-03" }, { "@id": "JORFTEXT000000379402", "#text": "DECRET96-870", "@sens": "cible", "@cidtexte": "JORFTEXT000000379402", "@nortexte": "ECOT9620027D", "@numtexte": "96-870", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-03" }, { "@id": "JORFTEXT000000195358", "#text": "DECRET96-871", "@sens": "cible", "@cidtexte": "JORFTEXT000000195358", "@nortexte": "ECOT9620028D", "@numtexte": "96-871", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-03" }, { "@id": "JORFTEXT000000379404", "#text": "DECRET96-872", "@sens": "cible", "@cidtexte": "JORFTEXT000000379404", "@nortexte": "ECOT9620029D", "@numtexte": "96-872", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-03" }, { "@id": "LEGIARTI000006781060", "@num": "4", "#text": "Décret n°96-868 du 3 octobre 1996 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000195359", "@nortexte": "ECOT9620025D", "@numtexte": "96-868", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-03" }, { "@id": "JORFTEXT000000378759", "#text": "DECRET96-880", "@sens": "cible", "@cidtexte": "JORFTEXT000000378759", "@nortexte": "ECOT9620035D", "@numtexte": "96-880", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-08" }, { "@id": "LEGIARTI000006738365", "@num": "1", "#text": "Décret n°96-880 du 8 octobre 1996 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000378759", "@nortexte": "ECOT9620035D", "@numtexte": "96-880", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-08" }, { "@id": "LEGIARTI000006738415", "@num": "3", "#text": "Décret n°96-880 du 8 octobre 1996 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000378759", "@nortexte": "ECOT9620035D", "@numtexte": "96-880", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-08" }, { "@id": "JORFTEXT000000704098", "#text": "du 11 octobre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000704098", "@nortexte": "ECOT9620038V", "@typelien": "APPLICATION", "@naturetexte": "AVISEURO", "@datesignatexte": "1996-10-11" }, { "@id": "JORFTEXT000000379452", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000379452", "@nortexte": "ECOT9620030D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-17" }, { "@id": "JORFTEXT000000523566", "#text": "du 22 octobre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000523566", "@nortexte": "ECOT9620039V", "@typelien": "APPLICATION", "@naturetexte": "AVISEURO", "@datesignatexte": "1996-10-22" }, { "@id": "JORFTEXT000000198344", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000198344", "@nortexte": "ECOT9620052A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-24" }, { "@id": "JORFTEXT000000563642", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000563642", "@nortexte": "ECOT9620058A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-06" }, { "@id": "JORFTEXT000000381837", "#text": "DECRET97-146", "@sens": "cible", "@cidtexte": "JORFTEXT000000381837", "@nortexte": "ECOT9700004D", "@numtexte": "97-146", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-14" }, { "@id": "JORFTEXT000000564112", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000564112", "@nortexte": "ECOT9713923A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-11" }, { "@id": "JORFTEXT000000748728", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000748728", "@nortexte": "ECOT9700008A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-03" }, { "@id": "JORFTEXT000000198906", "#text": "LOI97-277", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "JORFTEXT000000747407", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000747407", "@nortexte": "ECOT9720014A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-27" }, { "@id": "JORFTEXT000000564929", "#text": "DECRET97-326", "@sens": "cible", "@cidtexte": "JORFTEXT000000564929", "@nortexte": "TASX9700052D", "@numtexte": "97-326", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-10" }, { "@id": "LEGITEXT000005623225", "#text": "Décret n°97-326 du 10 avril 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000564929", "@nortexte": "TASX9700052D", "@numtexte": "97-326", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-10" }, { "@id": "LEGIARTI000006667529", "@num": "1", "#text": "Décret n°97-326 du 10 avril 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000564929", "@nortexte": "TASX9700052D", "@numtexte": "97-326", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-10" }, { "@id": "LEGIARTI000006667529", "@num": "1", "#text": "Décret n°97-326 du 10 avril 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000564929", "@nortexte": "TASX9700052D", "@numtexte": "97-326", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-10" }, { "@id": "LEGIARTI000006667530", "@num": "2", "#text": "Décret n°97-326 du 10 avril 1997 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000564929", "@nortexte": "TASX9700052D", "@numtexte": "97-326", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-10" }, { "@id": "LEGIARTI000006667531", "@num": "3", "#text": "Décret n°97-326 du 10 avril 1997 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000564929", "@nortexte": "TASX9700052D", "@numtexte": "97-326", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-10" }, { "@id": "LEGIARTI000006667532", "@num": "4", "#text": "Décret n°97-326 du 10 avril 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000564929", "@nortexte": "TASX9700052D", "@numtexte": "97-326", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-10" }, { "@id": "LEGIARTI000006667533", "@num": "5", "#text": "Décret n°97-326 du 10 avril 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000564929", "@nortexte": "TASX9700052D", "@numtexte": "97-326", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-10" }, { "@id": "LEGIARTI000006667534", "@num": "6", "#text": "Décret n°97-326 du 10 avril 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000564929", "@nortexte": "TASX9700052D", "@numtexte": "97-326", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-10" }, { "@id": "JORFTEXT000000200622", "#text": "DECRET97-509", "@sens": "cible", "@cidtexte": "JORFTEXT000000200622", "@nortexte": "ECOT9720015D", "@numtexte": "97-509", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-21" }, { "@id": "JORFTEXT000000750620", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000750620", "@nortexte": "ECOT9720022A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-07-09" }, { "@id": "JORFTEXT000000384206", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000384206", "@nortexte": "ECOT9720021A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-07-09" }, { "@id": "JORFTEXT000000697809", "#text": "du 31 août 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000697809", "@nortexte": "COBX9700016V", "@typelien": "APPLICATION", "@naturetexte": "AVISEURO", "@datesignatexte": "1997-08-31" }, { "@id": "JORFTEXT000000737646", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000737646", "@nortexte": "ECOT9720026A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-08-11" }, { "@id": "JORFTEXT000000705252", "#text": "du 21 septembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000705252", "@nortexte": "ECOT9713947V", "@typelien": "APPLICATION", "@naturetexte": "AVISEURO", "@datesignatexte": "1997-09-21" }, { "@id": "JORFTEXT000000567116", "#text": "DELIBERATION", "@sens": "cible", "@cidtexte": "JORFTEXT000000567116", "@nortexte": "CNIX9702276S", "@numtexte": "97-066", "@typelien": "APPLICATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "1997-09-09" }, { "@id": "JORFTEXT000000568972", "#text": "DECRET97-919", "@sens": "cible", "@cidtexte": "JORFTEXT000000568972", "@nortexte": "ECOT9720028D", "@numtexte": "97-919", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-10-06" }, { "@id": "JORFTEXT000000569704", "#text": "DECRET97-1050", "@sens": "cible", "@cidtexte": "JORFTEXT000000569704", "@nortexte": "ECOT9720031D", "@numtexte": "97-1050", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-11-14" }, { "@id": "JORFTEXT000000752150", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000752150", "@nortexte": "ECOT9720030A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-10-14" }, { "@id": "JORFTEXT000000372561", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000372561", "@nortexte": "ECOT9720041A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-01-19" }, { "@id": "JORFTEXT000000753961", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000753961", "@nortexte": "ECOT9820049A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-13" }, { "@id": "JORFTEXT000000572192", "#text": "LOI98-546", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "JORFTEXT000000572192", "#text": "LOI98-546", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "JORFTEXT000000572356", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000572356", "@nortexte": "ECOT9820063A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-30" }, { "@id": "LEGITEXT000005626132", "#text": "Arrêté du 30 juin 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000572356", "@nortexte": "ECOT9820063A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-30" }, { "@id": "LEGIARTI000006784203", "@num": "1", "#text": "Arrêté du 30 juin 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572356", "@nortexte": "ECOT9820063A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-30" }, { "@id": "LEGIARTI000006784218", "@num": "Annexe", "#text": "Arrêté du 30 juin 1998 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572356", "@nortexte": "ECOT9820063A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-30" }, { "@id": "JORFTEXT000000572594", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000572594", "@nortexte": "ECOT9820064A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-30" }, { "@id": "LEGITEXT000005626167", "#text": "Arrêté du 30 juin 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000572594", "@nortexte": "ECOT9820064A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-30" }, { "@id": "LEGIARTI000006784265", "@num": "1", "#text": "Arrêté du 30 juin 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572594", "@nortexte": "ECOT9820064A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-30" }, { "@id": "LEGIARTI000006784285", "@num": "Annexe", "#text": "Arrêté du 30 juin 1998 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572594", "@nortexte": "ECOT9820064A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-30" }, { "@id": "JORFTEXT000000756736", "#text": "DECRET98-620", "@sens": "cible", "@cidtexte": "JORFTEXT000000756736", "@nortexte": "ECOT9820068D", "@numtexte": "98-620", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-21" }, { "@id": "JORFTEXT000000756675", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000756675", "@nortexte": "MEST9810935A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-08-28" }, { "@id": "LEGIARTI000006670999", "@num": "1", "#text": "Arrêté du 28 août 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000756675", "@nortexte": "MEST9810935A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-08-28" }, { "@id": "JORFTEXT000000391358", "#text": "DECRET98-765", "@sens": "cible", "@cidtexte": "JORFTEXT000000391358", "@nortexte": "MEST9810933D", "@numtexte": "98-765", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-08-31" }, { "@id": "JORFTEXT000000206859", "#text": "DECRET98-766", "@sens": "cible", "@cidtexte": "JORFTEXT000000206859", "@nortexte": "MEST9810934D", "@numtexte": "98-766", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-08-31" }, { "@id": "LEGIARTI000006660706", "@num": "1", "#text": "Décret n°98-765 du 31 août 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000391358", "@nortexte": "MEST9810933D", "@numtexte": "98-765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-08-31" }, { "@id": "LEGIARTI000006660708", "@num": "1", "#text": "Décret n°98-766 du 31 août 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000206859", "@nortexte": "MEST9810934D", "@numtexte": "98-766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-08-31" }, { "@id": "JORFTEXT000000390186", "#text": "ORDONNANCE98-775", "@sens": "cible", "@cidtexte": "JORFTEXT000000390186", "@nortexte": "INTX9800033R", "@numtexte": "98-775", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1998-09-02" }, { "@id": "JORFTEXT000000755542", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000755542", "@nortexte": "ECOT9820070A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-07-29" }, { "@id": "JORFTEXT000000390401", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000390401", "@nortexte": "ECOT9820075A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-08-26" }, { "@id": "JORFTEXT000000556995", "#text": "DECRET98-880", "@sens": "cible", "@cidtexte": "JORFTEXT000000556995", "@nortexte": "ECOT9820071D", "@numtexte": "98-880", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-10-01" }, { "@id": "JORFTEXT000000697395", "#text": "du 29 octobre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000697395", "@nortexte": "ECOT9813979V", "@typelien": "APPLICATION", "@naturetexte": "AVISEURO", "@datesignatexte": "1998-10-29" }, { "@id": "JORFTEXT000000574835", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000574835", "@nortexte": "ECOT9820102A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-27" }, { "@id": "JORFTEXT000000208102", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000208102", "@nortexte": "ECOT9820099A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-11-09" }, { "@id": "LEGITEXT000005626906", "#text": "Arrêté du 27 octobre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000574835", "@nortexte": "ECOT9820102A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-27" }, { "@id": "LEGIARTI000006784669", "@num": "1", "#text": "Arrêté du 27 octobre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574835", "@nortexte": "ECOT9820102A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-27" }, { "@id": "LEGIARTI000006784686", "@num": "Annexe", "#text": "Arrêté du 27 octobre 1998 - art. Annexe ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000574835", "@nortexte": "ECOT9820102A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-27" }, { "@id": "LEGITEXT000005626910", "#text": "Arrêté du 9 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000208102", "@nortexte": "ECOT9820099A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-11-09" }, { "@id": "LEGIARTI000006784489", "@num": "1", "#text": "Arrêté du 9 novembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208102", "@nortexte": "ECOT9820099A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-11-09" }, { "@id": "LEGIARTI000006784501", "@num": "Annexe", "#text": "Arrêté du 9 novembre 1998 - art. Annexe ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000208102", "@nortexte": "ECOT9820099A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-11-09" }, { "@id": "JORFTEXT000000208064", "#text": "DECRET98-1016", "@sens": "cible", "@cidtexte": "JORFTEXT000000208064", "@nortexte": "ECOT9820098D", "@numtexte": "98-1016", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-09" }, { "@id": "JORFTEXT000000573650", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000573650", "@nortexte": "ECOT9820103A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-27" }, { "@id": "LEGITEXT000005626919", "#text": "Arrêté du 27 octobre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000573650", "@nortexte": "ECOT9820103A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-27" }, { "@id": "LEGIARTI000006784795", "@num": "1", "#text": "Arrêté du 27 octobre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000573650", "@nortexte": "ECOT9820103A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-27" }, { "@id": "LEGIARTI000006784814", "@num": "Annexe", "#text": "Arrêté du 27 octobre 1998 - art. Annexe ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000573650", "@nortexte": "ECOT9820103A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-27" }, { "@id": "JORFTEXT000000758193", "#text": "DECRET98-1020", "@sens": "cible", "@cidtexte": "JORFTEXT000000758193", "@nortexte": "ECOT9820061D", "@numtexte": "98-1020", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-10" }, { "@id": "JORFTEXT000000391728", "#text": "DECRET98-1021", "@sens": "cible", "@cidtexte": "JORFTEXT000000391728", "@nortexte": "ECOT9820092D", "@numtexte": "98-1021", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-10" }, { "@id": "JORFTEXT000000392571", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000392571", "@nortexte": "ECOT9820080A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-11-05" }, { "@id": "LEGITEXT000005626943", "#text": "Arrêté du 5 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000392571", "@nortexte": "ECOT9820080A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-11-05" }, { "@id": "LEGIARTI000006784862", "@num": "1", "#text": "Arrêté du 5 novembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392571", "@nortexte": "ECOT9820080A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-11-05" }, { "@id": "LEGIARTI000006784871", "@num": "2", "#text": "Arrêté du 5 novembre 1998 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000392571", "@nortexte": "ECOT9820080A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-11-05" }, { "@id": "LEGIARTI000006784895", "@num": "Annexe", "#text": "Arrêté du 5 novembre 1998 - art. Annexe ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000392571", "@nortexte": "ECOT9820080A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-11-05" }, { "@id": "JORFTEXT000000574157", "#text": "DECRET98-1085", "@sens": "cible", "@cidtexte": "JORFTEXT000000574157", "@nortexte": "ECOT9851726D", "@numtexte": "98-1085", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-01" }, { "@id": "JORFTEXT000000512733", "#text": "du 5 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000512733", "@nortexte": "ECOT9820115V", "@typelien": "APPLICATION", "@naturetexte": "AVISEURO", "@datesignatexte": "1998-12-05" }, { "@id": "JORFTEXT000000197577", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000197577", "@nortexte": "ECOT9820116A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-11" }, { "@id": "LEGITEXT000005627103", "#text": "Arrêté du 11 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000197577", "@nortexte": "ECOT9820116A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-11" }, { "@id": "LEGIARTI000006784970", "@num": "1", "#text": "Arrêté du 11 décembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000197577", "@nortexte": "ECOT9820116A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-11" }, { "@id": "LEGIARTI000006784993", "@num": "Annexe", "#text": "Arrêté du 11 décembre 1998 - art. Annexe ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000197577", "@nortexte": "ECOT9820116A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-11" }, { "@id": "JORFTEXT000000392383", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000392383", "@nortexte": "ECOT9820118A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-28" }, { "@id": "LEGITEXT000005627312", "#text": "Arrêté du 28 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000392383", "@nortexte": "ECOT9820118A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-28" }, { "@id": "LEGIARTI000006785018", "@num": "1", "#text": "Arrêté du 28 décembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392383", "@nortexte": "ECOT9820118A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-28" }, { "@id": "JORFTEXT000000196904", "#text": "Décret n° 98-1316 du 31 décembre 1998, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000196904", "@nortexte": "ECOT9820094D", "@numtexte": "98-1316", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-31" }, { "@id": "JORFTEXT000000743147", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000743147", "@nortexte": "ECOT9920004A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-18" }, { "@id": "JORFTEXT000000758280", "#text": "DECRET99-233", "@sens": "cible", "@cidtexte": "JORFTEXT000000758280", "@nortexte": "ECOT9920001D", "@numtexte": "99-233", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-24" }, { "@id": "JORFTEXT000000760067", "#text": "DECRET99-257", "@sens": "cible", "@cidtexte": "JORFTEXT000000760067", "@nortexte": "JUSC9820853D", "@numtexte": "99-257", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-04-01" }, { "@id": "JORFTEXT000000694428", "#text": "du 17 avril 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000694428", "@nortexte": "COBX9900007V", "@typelien": "APPLICATION", "@naturetexte": "AVISEURO", "@datesignatexte": "1999-04-17" }, { "@id": "LEGITEXT000005627920", "#text": "Arrêté du 3 mai 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000577144", "@nortexte": "ECOT9920027A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-05-03" }, { "@id": "LEGIARTI000006785627", "@num": "1", "#text": "Arrêté du 3 mai 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000577144", "@nortexte": "ECOT9920027A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-05-03" }, { "@id": "LEGIARTI000006785651", "@num": "ANNEXE", "#text": "Arrêté du 3 mai 1999 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000577144", "@nortexte": "ECOT9920027A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-05-03" }, { "@id": "JORFTEXT000000379197", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000379197", "@nortexte": "ECOT9920028A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-05-14" }, { "@id": "JORFTEXT000000694444", "#text": "du 10 juillet 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000694444", "@nortexte": "ECOT9914021V", "@typelien": "APPLICATION", "@naturetexte": "AVISEURO", "@datesignatexte": "1999-07-10" }, { "@id": "JORFTEXT000000762187", "#text": "LOI99-1122", "@sens": "cible", "@cidtexte": "JORFTEXT000000762187", "@nortexte": "INTX9800141L", "@numtexte": "99-1122", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-28" }, { "@id": "JORFTEXT000000401074", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000401074", "@nortexte": "ECOT0020017A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-06-16" }, { "@id": "JORFTEXT000000766441", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000766441", "@nortexte": "ECOT0020021A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-08-30" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance2000-1223", "@sens": "cible", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098P", "@numtexte": "2000-1223", "@typelien": "ABROGE", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance2000-1223", "@sens": "cible", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098P", "@numtexte": "2000-1223", "@typelien": "MODIFIE", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000220238", "#text": "Décret n°2000-1307 du 26 décembre 2000, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000220238", "@nortexte": "ECOT0014077D", "@numtexte": "2000-1307", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000590602", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000590602", "@nortexte": "ECOT0020035A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-18" }, { "@id": "JORFTEXT000000429296", "#text": "Décret2003-1075", "@sens": "cible", "@cidtexte": "JORFTEXT000000429296", "@nortexte": "ECOT0314344D", "@numtexte": "2003-1075", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-11-13" }, { "@id": "JORFTEXT000000631550", "#text": "LOI2005-750", "@sens": "cible", "@cidtexte": "JORFTEXT000000631550", "@nortexte": "JUSX0500027L", "@numtexte": "2005-750", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-07-04" }, { "@id": "JORFTEXT000000815792", "#text": "Décret2005-1702", "@sens": "cible", "@cidtexte": "JORFTEXT000000815792", "@nortexte": "BUDF0500051D", "@numtexte": "2005-1702", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-28" }, { "@id": "JORFARTI000048519334", "#text": "Rapport - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000048519333", "@nortexte": "JUSC2327648P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295710", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295678", "@num": "305 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295684", "@num": "305 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295770", "@num": "310 HC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HC (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295154", "@num": "39 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 39 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312555", "@num": "1649 quater A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309377", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309379", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309378", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309375", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302878", "@num": "38 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307683", "@num": "39 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646458", "@num": "L211-1", "#text": "Code monétaire et financier - art. L211-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646457", "@num": "L211-1", "#text": "Code monétaire et financier - art. L211-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646459", "@num": "L211-1", "#text": "Code monétaire et financier - art. L211-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646460", "@num": "L211-1", "#text": "Code monétaire et financier - art. L211-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646461", "@num": "L211-1", "#text": "Code monétaire et financier - art. L211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652362", "@num": "L421-10", "#text": "Code monétaire et financier - art. L421-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652363", "@num": "L421-10", "#text": "Code monétaire et financier - art. L421-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652378", "@num": "L421-11", "#text": "Code monétaire et financier - art. L421-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652379", "@num": "L421-11", "#text": "Code monétaire et financier - art. L421-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652339", "@num": "L421-2", "#text": "Code monétaire et financier - art. L421-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652340", "@num": "L421-2", "#text": "Code monétaire et financier - art. L421-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652341", "@num": "L421-3", "#text": "Code monétaire et financier - art. L421-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652342", "@num": "L421-3", "#text": "Code monétaire et financier - art. L421-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652343", "@num": "L421-3", "#text": "Code monétaire et financier - art. L421-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652344", "@num": "L421-4", "#text": "Code monétaire et financier - art. L421-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652348", "@num": "L421-5", "#text": "Code monétaire et financier - art. L421-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652349", "@num": "L421-5", "#text": "Code monétaire et financier - art. L421-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652350", "@num": "L421-5", "#text": "Code monétaire et financier - art. L421-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652351", "@num": "L421-6", "#text": "Code monétaire et financier - art. L421-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652352", "@num": "L421-6", "#text": "Code monétaire et financier - art. L421-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652353", "@num": "L421-7", "#text": "Code monétaire et financier - art. L421-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652354", "@num": "L421-7", "#text": "Code monétaire et financier - art. L421-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652356", "@num": "L421-8", "#text": "Code monétaire et financier - art. L421-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652355", "@num": "L421-8", "#text": "Code monétaire et financier - art. L421-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652357", "@num": "L421-8", "#text": "Code monétaire et financier - art. 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L766-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006667650", "@num": "L766-5", "#text": "Code monétaire et financier - art. L766-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006667652", "@num": "L766-5", "#text": "Code monétaire et financier - art. L766-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006667654", "@num": "L766-5", "#text": "Code monétaire et financier - art. L766-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006667674", "@num": "L766-7", "#text": "Code monétaire et financier - art. L766-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°96-597 du 2 juillet 1996", "MCS_TXT": { "MC": [ "ECONOMIE", "ACTIVITE FINANCIERE", "SERVICES D'INVESTISSEMENT", "PRESTATION", "INSTRUMENT FINANCIER", "PRESTATAIRE", "TRANSPOSITION DE DIRECTIVE CE", "COMMUNAUTE EUROPEENNE", "UNION EUROPEENNE", "AGREMENT", "INTERDICTION", "ENTREPRISE D'INVESTISSEMENT", "MARCHE FINANCIER", "CONSEIL DES MARCHES FINANCIERS", "RECOURS", "MARCHE REGLEMENTE", "ENTREPRISE DE MARCHE", "MARCHE A TERME", "CHAMBRE DE COMPENSATION", "COMMISSION DES OPERATIONS DE BOURSE", "COB", "LIBRE PRESTATION DE SERVICES", "ETAT MEMBRE", "LIBERTE D'ETABLISSEMENT", "SANCTION PENALE", "CGI", "PROJET DE LOI" ] }, "TITREFULL": "LOI no 96-597 du 2 juillet 1996 de modernisation des activités financières (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000193847", "NOR": "ECOX9500164L", "NUM": "96-597", "DATE_PUBLI": "1996-07-04", "DATE_TEXTE": "1996-07-02", "NUM_PARUTION": 154, "ORIGINE_PUBLI": "JORF n°154 du 4 juillet 1996", "PAGE_DEB_PUBLI": 10063, "PAGE_FIN_PUBLI": 19960704 } }, "META_COMMUN": { "ID": "JORFTEXT000000193847", "URL": "texte/version/JORF/TEXT/00/00/00/19/38/JORFTEXT000000193847.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1996/7/2/ECOX9500164L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX996597", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1996/7/2/96-597/jo/texte" } } }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 2 juillet 1996.
\n

Jacques Chirac

Par le Président de la République :

Le Premier ministre,
Alain Juppé

Le garde des sceaux, ministre de la justice,

Jacques Toubon

Le ministre de l'économie et des finances,
Jean Arthuis
" } }, "JORFTEXT000000380034": { "SM": { "CONTENU": "1ERE PARTIE: CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER.
TITRE I: DISPOSITIONS RELATIVES AUX RESSOURCES.
I: IMPOTS ET REVENUS AUTORISES (ART. 1 A 41).
MODIFICATION DU CODE GENERAL DES IMPOTS (CGI),DU CODE DU TRAVAIL,DU CODE DE LA CONSTRUCTION,DU CODE GENERAL DES COLLECTIVITES TERRITORIALES (CGCT),DU LIVRE DES PROCEDURES FISCALES.
MODIFICATION DE LA LOI DE FINANCES RECTIFICATIVE POUR 1995 (95885 DU 04-08-1995),DE LA LOI DE FINANCES POUR 1987 (861317 DU 30-12-1986).UNE PHRASE DU 2EMEMENT DE L'ART. 2 ET L'ART. 39 ONT ETE DECLARES CONTRAIRES A LA CONSTITUTION PAR LA DECISION 96385 DC DU 30-12-1996 DU CONSEIL CONSTITUTIONNEL.
II: RESSOURCES AFFECTEES (ART. 42 A 51).
MODIFICATION DU CGI ET DE LA LOI DE FINANCES POUR 1996 (951346 DU 30-12-1995).
TITRE II: DISPOSITIONS RELATIVES A L'EQUILIBRE DES RESSOURCES ET DES CHARGES (ART. 52).
2EME PARTIE: MOYENS DES SERVICES ET DISPOSITIONS SPECIALES.
TITRE I: DISPOSITIONS APPLICABLES A L'ANNEE 1997 (ART. 53 A 80).
MODIFICATION DE LA LOI 951346PRECITEE,DE LA LOI DE FINANCES POUR 1993 (921376 DU 30-12-1992),DE LA LOI DE FINANCES POUR 1992 (911322 DU 30-12-1991) ET DE LA LOI 861067 DU 30-09-1986 DE COMMUNICATION.
MODIFICATION DU CGCT.
TITRE II: DISPOSITIONS PERMANENTES (ART. 81 A 139).
MODIFICATION DU CGI,DU CODE DE LA SECURITE SOCIALE,DU LIVRE DES PROCEDURES FISCALES,DU CODE RURAL,DU CGCT,DU CODE DE LA CONSTRUCTION,DU CODE DU TRAVAIL,DU CODE DES DOUANES.
MODIFICATION DE LA LOI 881201 DU 23-12-1988,DE L'ORDONNANCE 581374 DU 30-12-1958,DE LA LOI 911322 DU 30-12-1991,DE LA LOI 89935 DU 29-12-1989;DE LA LOI 49420 DU 25-03- 1949,DE LA LOI 72657 DU 13-07-1972,DE LA LOI 821091 DU 23-12-1982,DE LA LOI 82939 DU 04-11-1982 ET DE LA LOI 75534 DU 30-06-1975.UNE PARTIE AU 2 DE L'ART. 81 A ETE DECLARE CONTRAIRE A LA CONSTITUTION PAR LA DECISION 96385 DC PRECITEE." }, "TP": { "CONTENU": "(1) Loi no 96-1181.
- Travaux préparatoires :
Assemblée nationale :
Projet de loi no 2993 ;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission des finances, no 3030 ;
Avis des commissions des affaires culturelles (no 3031), des affaires étrangères (no 3032), de la défense (no 3033), des lois (no 3034) et de la production (no 3035).
Discussion (première partie) du 15 au 22 octobre 1996. - Discussion (deuxième partie) du 22 au 25 octobre 1996, du 4 au 20 novembre 1996, et adoption le 20 novembre 1996.
Sénat :
Projet de loi, adopté par l'Assemblée nationale en première lecture, no 85 (1996-1997) ;
Rapport de M. Alain Lambert, rapporteur général, au nom de la commission des finances, no 86 (1996-1997) ;
Avis des commissions des affaires culturelles (no 87), des affaires économiques (no 88), des affaires étrangères (no 89), des affaires sociales (no 90) et des lois (no 91) ;
Discussion (première partie) du 21 au 27 novembre 1996. - Discussion (deuxième partie) du 28 novembre au 10 décembre 1996 et adoption le 10 décembre 1996.
Assemblée nationale :
Projet de loi, modifié par le Sénat, no 3221 ;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission mixte paritaire, no 3239 ;
Discussion et adoption le 18 décembre 1996.
Sénat :
Rapport de M. Alain Lambert, rapporteur général, au nom de la commission mixte paritaire, no 153 (1996-1997) ;
Discussion et adoption le 18 décembre 1996.
- Conseil constitutionnel :
Décision no 96-385 DC du 30 décembre 1996 publiée au Journal officiel du 31 décembre 1996.
" }, "ABRO": { "CONTENU": "Texte partiellement abrogé et codifié dans le CGI: articles 17-III, 38, 38- I, 91, 8-I (art. 1417 du CGI) et partiellement codifié dans le nouveau code monétaire et financier (ordonnance 2000-1223): article 128 (V)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006465288", "@num": "1", "#text": "Loi n°49-420 du 25 mars 1949 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000692445", "#text": "Loi n°49-420 du 25 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000886689", "#text": "Ordonnance n° 58-1374 du 30 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFTEXT000000875580", "#text": "Loi n° 72-657 du 13 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "JORFTEXT000000333976", "#text": "Loi n°75-534 du 30 juin 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000333976", "@numtexte": "75-534", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-06-30" }, { "@id": "JORFTEXT000000319755", "#text": "Loi n°82-939 du 4 novembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656105", "@num": "1", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656104", "@num": "1", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000017924585", "@num": "1", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "JORFTEXT000000684966", "#text": "Loi n°82-1091 du 23 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "JORFTEXT000000512205", "#text": "Loi n° 86-1067 du 30 septembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "JORFTEXT000000317305", "#text": "Loi n° 86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000317305", "#text": "Loi n° 86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006314225", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314224", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314222", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314223", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314226", "@num": "22-2", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000509065", "#text": "Loi n° 88-1201 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006317735", "@num": "109", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 109 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000166186", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (rectificatif)", "@sens": "source", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000356342", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000178406", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000737653", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "JORFTEXT000000737653", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "JORFTEXT000000191068", "#text": 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"@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000747024", "#text": "DECRET96-1195", "@sens": "cible", "@cidtexte": "JORFTEXT000000747024", "@nortexte": "BUDB9610100D", "@numtexte": "96-1195", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000379672", "#text": "DECRET96-1196", "@sens": "cible", "@cidtexte": "JORFTEXT000000379672", "@nortexte": "BUDB9610101D", "@numtexte": "96-1196", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000747060", "#text": "DECRET96-1197", "@sens": "cible", "@cidtexte": "JORFTEXT000000747060", "@nortexte": "BUDB9610102D", "@numtexte": "96-1197", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000379673", "#text": "DECRET96-1199", "@sens": "cible", "@cidtexte": "JORFTEXT000000379673", "@nortexte": "BUDB9610104D", "@numtexte": "96-1199", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380831", "#text": "DECRET96-1200", "@sens": "cible", "@cidtexte": "JORFTEXT000000380831", "@nortexte": "BUDB9610105D", "@numtexte": "96-1200", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000198813", "#text": "DECRET96-1201", "@sens": "cible", "@cidtexte": "JORFTEXT000000198813", "@nortexte": "BUDB9610106D", "@numtexte": "96-1201", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000199279", "#text": "DECRET96-1202", "@sens": "cible", "@cidtexte": "JORFTEXT000000199279", "@nortexte": "BUDB9610107D", "@numtexte": "96-1202", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000198808", "#text": "DECRET96-1203", "@sens": "cible", "@cidtexte": "JORFTEXT000000198808", "@nortexte": "BUDB9610108D", "@numtexte": "96-1203", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380832", "#text": "DECRET96-1204", "@sens": "cible", "@cidtexte": "JORFTEXT000000380832", "@nortexte": "BUDB9610109D", "@numtexte": "96-1204", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000747061", "#text": "DECRET96-1205", "@sens": "cible", "@cidtexte": "JORFTEXT000000747061", "@nortexte": "BUDB9610110D", "@numtexte": "96-1205", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000198809", "#text": "DECRET96-1206", "@sens": "cible", "@cidtexte": "JORFTEXT000000198809", "@nortexte": "BUDB9610111D", "@numtexte": "96-1206", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380864", "#text": "DECRET96-1207", "@sens": "cible", "@cidtexte": "JORFTEXT000000380864", "@nortexte": "BUDB9610112D", "@numtexte": "96-1207", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380865", "#text": "DECRET96-1208", "@sens": "cible", "@cidtexte": "JORFTEXT000000380865", "@nortexte": "BUDB9610113D", "@numtexte": "96-1208", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000563509", "#text": "DECRET96-1209", "@sens": "cible", "@cidtexte": "JORFTEXT000000563509", "@nortexte": "BUDB9610114D", "@numtexte": "96-1209", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000198784", "#text": "DECRET96-1210", "@sens": "cible", "@cidtexte": "JORFTEXT000000198784", "@nortexte": "BUDB9610115D", "@numtexte": "96-1210", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000747062", "#text": "DECRET96-1211", "@sens": "cible", "@cidtexte": "JORFTEXT000000747062", "@nortexte": "BUDB9610116D", "@numtexte": "96-1211", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380866", "#text": "DECRET96-1212", "@sens": "cible", "@cidtexte": "JORFTEXT000000380866", "@nortexte": "BUDB9610117D", "@numtexte": "96-1212", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000746663", "#text": "DECRET96-1213", "@sens": "cible", "@cidtexte": "JORFTEXT000000746663", "@nortexte": "BUDB9610118D", "@numtexte": "96-1213", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380867", "#text": "DECRET96-1214", "@sens": "cible", "@cidtexte": "JORFTEXT000000380867", "@nortexte": "BUDB9610119D", "@numtexte": "96-1214", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000198811", "#text": "DECRET96-1215", "@sens": "cible", "@cidtexte": "JORFTEXT000000198811", "@nortexte": "BUDB9610120D", "@numtexte": "96-1215", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000563477", "#text": "DECRET96-1216", "@sens": "cible", "@cidtexte": "JORFTEXT000000563477", "@nortexte": "BUDB9610121D", "@numtexte": "96-1216", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380033", "#text": "DECRET96-1217", "@sens": "cible", "@cidtexte": "JORFTEXT000000380033", "@nortexte": "BUDB9610122D", "@numtexte": "96-1217", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380032", "#text": "DECRET96-1218", "@sens": "cible", "@cidtexte": "JORFTEXT000000380032", "@nortexte": "BUDT9616238D", "@numtexte": "96-1218", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000701084", "#text": "Décret n°96-1198 du 30 décembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000701084", "@nortexte": "BUDB9610103D", "@numtexte": "96-1198", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "LEGITEXT000005622506", "#text": "Loi n°96-1181 du 30 décembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319643", "@num": "1", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319652", "@num": "10", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319758", "@num": "102", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 102 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319759", "@num": "103", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 103 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319760", "@num": "104", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 104 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319761", "@num": "105", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 105 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319762", "@num": "106", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 106 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319763", "@num": "107", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 107 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319764", "@num": "108", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 108 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319766", "@num": "109", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 109 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319653", "@num": "11", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319767", "@num": "110", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319768", "@num": "111", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 111 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319769", "@num": "112", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 112 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319772", "@num": "115", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 115 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319775", "@num": "117", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 117 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319654", "@num": "12", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319780", "@num": "122", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 122 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319782", "@num": "124", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 124 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319785", "@num": "126", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 126 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319787", "@num": "128", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 128 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319789", "@num": "129", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 129 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319794", "@num": "134", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319796", "@num": "136", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319798", "@num": "138", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 138 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319656", "@num": "14", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319660", "@num": "17", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319665", "@num": "22", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319674", "@num": "30", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319679", "@num": "34", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319679", "@num": "34", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319680", "@num": "35", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 35 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319682", "@num": "37", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319684", "@num": "39", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319685", "@num": "40", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 40 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319686", "@num": "41", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319687", "@num": "42", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 42 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319687", "@num": "42", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 42 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319692", "@num": "46", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 46 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319693", "@num": "47", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319694", "@num": "48", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319695", "@num": "49", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 49 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319698", "@num": "51", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 51 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319700", "@num": "52", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 52 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319700", "@num": "52", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 52 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319701", "@num": "53", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 53 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319702", "@num": "54", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 54 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319702", "@num": "54", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 54 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319703", "@num": "55", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 55 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319703", "@num": "55", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 55 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319704", "@num": "56", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 56 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319705", "@num": "57", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 57 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319706", "@num": "58", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 58 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319706", "@num": "58", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 58 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319707", "@num": "59", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 59 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319708", "@num": "60", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 60 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319710", "@num": "62", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 62 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319711", "@num": "63", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 63 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319712", "@num": "64", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 64 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319712", "@num": "64", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 64 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319717", "@num": "66", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 66 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319718", "@num": "67", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 67 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319719", "@num": "68", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 68 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319720", "@num": "69", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 69 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319721", "@num": "70", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 70 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319722", "@num": "71", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 71 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319723", "@num": "72", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 72 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319727", "@num": "74", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 74 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319727", "@num": "74", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 74 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319728", "@num": "75", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 75 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319728", "@num": "75", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 75 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319729", "@num": "76", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 76 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319729", "@num": "76", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 76 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319730", "@num": "77", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 77 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319730", "@num": "77", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 77 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319731", "@num": "78", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 78 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319733", "@num": "80", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 80 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319736", "@num": "82", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319738", "@num": "84", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 84 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319742", "@num": "88", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 88 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319752", "@num": "97", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319753", "@num": "98", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 98 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000563565", "#text": "DECRET96-1248", "@sens": "cible", "@cidtexte": "JORFTEXT000000563565", "@nortexte": "ECOT9610288D", "@numtexte": "96-1248", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006826313", "@num": "9", "#text": "Loi n°96-1237 du 30 décembre 1996 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563529", "@nortexte": "LOGX9600119L", "@numtexte": "96-1237", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000197900", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000197900", "@nortexte": "BUDF9620688A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-31" }, { "@id": "JORFTEXT000000747671", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000747671", "@nortexte": "ECOT9710290A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-07" }, { "@id": "LEGITEXT000005622682", "#text": "Arrêté du 15 janvier 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000563649", "@nortexte": "TAST9710097A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-15" }, { "@id": "LEGIARTI000006670772", "@num": "1", "#text": "Arrêté du 15 janvier 1997 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563649", "@nortexte": "TAST9710097A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-15" }, { "@id": "LEGIARTI000006670773", "@num": "2", "#text": "Arrêté du 15 janvier 1997 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563649", "@nortexte": "TAST9710097A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-15" }, { "@id": "LEGIARTI000006670774", "@num": "3", "#text": "Arrêté du 15 janvier 1997 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563649", "@nortexte": "TAST9710097A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-15" }, { "@id": "JORFTEXT000000380440", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000380440", "@nortexte": "ECOB9610123A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-31" }, { "@id": "JORFTEXT000000198580", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000198580", "@nortexte": "ECOT9710294A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-04" }, { "@id": "JORFTEXT000000748536", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000748536", "@nortexte": "ECOT9710295A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-07" }, { "@id": "JORFTEXT000000747842", "#text": "DECRET97-163", "@sens": "cible", "@cidtexte": "JORFTEXT000000747842", "@nortexte": "AGRS9700228D", "@numtexte": "97-163", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-24" }, { "@id": "JORFTEXT000000381639", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000381639", "@nortexte": "ECOT9710296A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-14" }, { "@id": "JORFTEXT000000565197", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000565197", "@nortexte": "ECOT9710297A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-27" }, { "@id": "JORFTEXT000000199766", "#text": "CIRCULAIRE", "@sens": "cible", "@cidtexte": "JORFTEXT000000199766", "@nortexte": "ECOT9700002C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1997-01-22" }, { "@id": "JORFTEXT000000199707", "#text": "DECRET97-237", "@sens": "cible", "@cidtexte": "JORFTEXT000000199707", "@nortexte": "BUDF9720717D", "@numtexte": "97-237", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-14" }, { "@id": "JORFTEXT000000746928", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000746928", "@nortexte": "ECOD9770005A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-27" }, { "@id": "JORFTEXT000000382586", "#text": "DECRET97-271", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "LEGIARTI000006827689", "@num": "Annexe I", "#text": "Décret n°97-271 du 21 mars 1997 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "LEGIARTI000028809471", "@num": "Annexe I", "#text": "Décret n°97-271 du 21 mars 1997 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "LEGIARTI000006827690", "@num": "Annexe I article 1", "#text": "Décret n°97-271 du 21 mars 1997 - art. Annexe I article 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "LEGIARTI000006827694", "@num": "Annexe II", "#text": "Décret n°97-271 du 21 mars 1997 - art. 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"@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-07-09" }, { "@id": "JORFTEXT000000383524", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000383524", "@nortexte": "ECOT9710306A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-07-04" }, { "@id": "JORFTEXT000000183265", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000183265", "@nortexte": "ECOT9710310A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-07-29" }, { "@id": "JORFTEXT000000505555", "#text": "Arrêté du 5 septembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000505555", "@nortexte": "ECOT9701313A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-05" }, { "@id": "JORFTEXT000000566583", "#text": "DECRET97-826", "@sens": "cible", "@cidtexte": "JORFTEXT000000566583", "@nortexte": "ECOF9720767D", "@numtexte": "97-826", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-09-03" }, { "@id": "JORFTEXT000000368847", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000368847", "@nortexte": "ECOT9710311A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-08-29" }, { "@id": "JORFTEXT000000386781", "#text": "DECRET97-1040", "@sens": "cible", "@cidtexte": "JORFTEXT000000386781", "@nortexte": "ECOA9710005D", "@numtexte": "97-1040", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-11-13" }, { "@id": "JORFTEXT000000752687", "#text": "DECRET97-1066", "@sens": "cible", "@cidtexte": "JORFTEXT000000752687", "@nortexte": "MCCT9700748D", "@numtexte": "97-1066", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-11-20" }, { "@id": "JORFTEXT000000752149", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000752149", "@nortexte": "ECOI9700455D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": 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"DECRET97-1158", "@sens": "cible", "@cidtexte": "JORFTEXT000000740099", "@nortexte": "ECOF9720752D", "@numtexte": "97-1158", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-17" }, { "@id": "JORFTEXT000000569359", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000569359", "@nortexte": "ECOL9700111A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-12-22" }, { "@id": "JORFTEXT000000752739", "#text": "DECRET97-1215", "@sens": "cible", "@cidtexte": "JORFTEXT000000752739", "@nortexte": "ECOT9710292D", "@numtexte": "97-1215", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "JORFTEXT000000204230", "#text": "DECRET97-1216", "@sens": "cible", "@cidtexte": "JORFTEXT000000204230", "@nortexte": "MESE9711704D", "@numtexte": "97-1216", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "JORFTEXT000000753121", "#text": "LOI97-1239", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "JORFTEXT000000569621", "#text": "LOI97-1269", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000569621", "#text": "LOI97-1269", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006319999", "@num": "45", "#text": "Loi - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320012", "@num": "57", "#text": "Loi - art. 57 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000870710", "#text": "Arrêté du 31 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000870710", "@nortexte": "ECOT9710319A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-12-31" }, { "@id": "JORFTEXT000000203891", "#text": "DECRET98-35", "@sens": "cible", "@cidtexte": "JORFTEXT000000203891", "@nortexte": "MCCK9700704D", "@numtexte": "98-35", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-01-14" }, { "@id": "JORFTEXT000000387527", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000387527", "@nortexte": "ECOT9810325A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-01-20" }, { "@id": "JORFTEXT000000374346", "#text": "DECRET98-127", "@sens": "cible", "@cidtexte": "JORFTEXT000000374346", "@nortexte": "ECOF9700034D", "@numtexte": "98-127", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-03-04" }, { "@id": "JORFTEXT000000374640", "#text": "DECRET98-132", "@sens": "cible", "@cidtexte": "JORFTEXT000000374640", "@nortexte": "ECOI9800074D", "@numtexte": "98-132", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-03-02" }, { "@id": "JORFTEXT000000374929", "#text": "DECRET98-152", "@sens": "cible", "@cidtexte": "JORFTEXT000000374929", "@nortexte": "MENF9800379D", "@numtexte": "98-152", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-03-09" }, { "@id": "JORFTEXT000000556075", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000556075", "@nortexte": "INTB9800136A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-24" }, { "@id": "JORFTEXT000000557848", "#text": "DECRET98-684", "@sens": "cible", "@cidtexte": "JORFTEXT000000557848", "@nortexte": "MCCK9800344D", "@numtexte": "98-684", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-30" }, { "@id": "LEGIARTI000006507765", "@num": "3", "#text": "Décret n°98-693 du 30 juillet 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000374521", "@nortexte": "EQUH9800649D", "@numtexte": "98-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-30" }, { "@id": "JORFTEXT000000574605", "#text": "DECRET98-1107", "@sens": "cible", "@cidtexte": "JORFTEXT000000574605", "@nortexte": "MESF9811019D", "@numtexte": "98-1107", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-08" }, { "@id": "JORFTEXT000000209044", "#text": "LOI98-1266", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320374", "@num": "74", "#text": "Loi - art. 74 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000393516", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000393516", "@nortexte": "INTB9900094A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-02-22" }, { "@id": "JORFTEXT000000211447", "#text": "DECRET99-609", "@sens": "cible", "@cidtexte": "JORFTEXT000000211447", "@nortexte": "EQUU9900607D", "@numtexte": "99-609", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-09" }, { "@id": "LEGIARTI000006320588", "@num": "55", "#text": "Loi - art. 55 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000764773", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000764773", "@nortexte": "INTB0000233A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000584190", "#text": "Décret2000-853", "@sens": "cible", "@cidtexte": "JORFTEXT000000584190", "@nortexte": "ECOA9920112D", "@numtexte": "2000-853", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-09-01" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance2000-1223", "@sens": "cible", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098P", "@typelien": "MODIFIE", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000220595", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000591983", "#text": "Décret2001-1030", "@sens": "cible", "@cidtexte": "JORFTEXT000000591983", "@nortexte": "MCCK0100484D", "@numtexte": "2001-1030", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-06" }, { "@id": "JORFTEXT000000415170", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000415170", "@nortexte": "MCCK0300583A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-09-02" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006322465", "@num": "51", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000021642132", "@num": "51", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000240662", "#text": "Décret2006-430", "@sens": "cible", "@cidtexte": "JORFTEXT000000240662", "@nortexte": "INTB0600071D", "@numtexte": "2006-430", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-04-13" }, { "@id": "LEGIARTI000006307307", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308133", "@num": "125-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312060", "@num": "1384 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1384 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307911", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307910", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307941", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306410", "@num": "1594 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308020", "@num": "160", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 160 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308339", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303136", "@num": "199 terdecies-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 terdecies-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308725", "@num": "220 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309309", "@num": "257", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304349", "@num": "278 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304418", "@num": "284", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 284 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305057", "@num": "446 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 446 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310112", "@num": "575 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307113", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307156", "@num": "92 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740291", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740289", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740290", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740292", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741887", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741886", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648468", "@num": "L351-24", "#text": "Code du travail - art. L351-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648467", "@num": "L351-24", "#text": "Code du travail - art. 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L442-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651948", "@num": "L221-21", "#text": "Code monétaire et financier - art. L221-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583627", "@num": "L361-5", "#text": "Code rural - art. L361-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°96-1181 du 30 décembre 1996", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "LOI DE FINANCES POUR 1997", "BUDGET 1997", "CODE GENERAL DES IMPOTS", "CGI", "CODE DU TRAVAIL", "CODE DE LA CONSTRUCTION", "CODE GENERAL DES COLLECTIVITES TERRITORIALES", "CGCT", "LIVRE DES PROCEDURES FISCALES", "CODE DE LA SECURITE SOCIALE", "CODE RURAL", "CODE DES DOUANES", "CONSEIL CONSTITUTIONNEL", "NON CONFORMITE A LA CONSTITUTION", "IMPOT", "RESSOURCE", "EQUILIBRE FINANCIER", "FISCALITE", "BUDGET GENERAL", "BUDGET ANNEXE", "COMPTE SPECIAL DU TRESOR", "CST", "PROJET DE LOI" ] }, "TITREFULL": "LOI de finances pour 1997 (n° 96-1181 du 30 décembre 1996) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000380034", "NOR": "ECOX9600105L", "NUM": "96-1181", "DATE_PUBLI": "1996-12-31", "DATE_TEXTE": "1996-12-30", "ORIGINE_PUBLI": "JORF n°304 du 31 décembre 1996", "PAGE_DEB_PUBLI": 19490, "PAGE_FIN_PUBLI": 19969 } }, "META_COMMUN": { "ID": "JORFTEXT000000380034", "URL": "texte/version/JORF/TEXT/00/00/00/38/00/JORFTEXT000000380034.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1996/12/30/ECOX9600105L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9961181", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1996/12/30/96-1181/jo/texte" } } }, "VISAS": { "CONTENU": "L'Assemblée nationale et le Sénat ont adopté,
Vu la décision du Conseil constitutionnel no 96-385 DC en date du 30 décembre 1996,
Le Président de la République promulgue la loi dont la teneur suit :
\n

Première partie

CONDITIONS GENERALES

DE L'EQUILIBRE FINANCIER

\n
\n

TITRE Ier

DISPOSITIONS RELATIVES AUX RESSOURCES

\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 30 décembre 1996.
\n

(En millions

de francs)

......................................................
271,3 ......................................................
2 381,5 ......................................................
3 319,7 ......................................................
1 104,9 ......................................................
2 144,9 ......................................................
267,2 ......................................................
784,6 Société de télévision du savoir, de la formation et de l'emploi : La Cinquième......
647,9 ......................................................
10 922,0 Est approuvé, pour l'exercice 1997, le produit attendu des recettes des sociétés du secteur public de la communication audiovisuelle provenant de la publicité, pour un montant total de 4 000 millions de francs hors taxes.
\n
Jacques Chirac Par le Président de la République :
\n

Le Premier ministre,

Alain Juppé

Le ministre de l'économie et des finances,
Jean Arthuis

Le ministre délégué au budget,

porte-parole du Gouvernement,

Alain Lamassoure

\n
" } }, "JORFTEXT000000408905": { "SM": { "CONTENU": "Modification du code de la santé publique, du code des pensions militaires d'invalidité et des victimes de la guerre, du code de l'action sociale et des familles, du code du service national, du code de la sécurité sociale, du code rural, du code de l'organisation judiciaire, du code général des impôts, du code de l'action sociale et des familles, du code de l'éducation, du code du travail, du code général des collectivités territoriales, du code pénal. \nModification de la loi n° 86-33 du 9 janvier 1986 portant dispositions statutaires relatives à la fonction publique hospitalière : modification de l'article 41. \nModification de la loi n° 94-630 du 25 juillet 1994 modifiant le livre II bis du code de la santé publique : abrogation de l'article 18. \nModification de l'ordonnance n° 58-903 du 25 septembre 1958 portant création de l'établissement public national dénommé « Thermes d'Aix-les-Bains » : modification de l'article 1er ; création de l'article 2. \nModification de la loi n° 96-452 du 28 mai 1996 portant diverses mesures d'ordre sanitaire, social et statutaire : modification de l'article 49 (II). \nModification de la loi n° 84-16 du 11 janvier 1984 portant dispositions statutaires relatives à la fonction publique de l’État : modification des articles 46, 72 ; création des articles 46 bis, 46 ter. \nModification de la loi n° 84-53 du 26 janvier 1984 portant dispositions statutaires relatives à la fonction publique territoriale : modification des articles 65, 95 ; création des articles 65-1, 65-2. \nModification de la loi n° 86-33 du 9 janvier 1986 portant dispositions statutaires relatives à la fonction publique hospitalière : modification des articles 53, 90 ; création des articles 53-1, 53-2. \nModification de la loi n° 72-662 du 13 juillet 1972 portant statut général des militaires : modification de l'article 56 ; création des articles 56-1, 56-2. \nRatification de l'ordonnance n° 2001-377 du 2 mai 2001 prise pour l'application du règlement (CEE) n° 1408/71 du Conseil du 14 juin 1971 relatif à l'application des régimes de sécurité sociale aux travailleurs salariés et aux membres de leur famille qui se déplacent à l'intérieur de la Communauté et modifiant les règles d'assujettissement des revenus d'activité et de remplacement à la contribution sociale généralisée et à la contribution pour le remboursement de la dette sociale, prise en application de la loi n° 2001-1 du 3 janvier 2001 portant habilitation du Gouvernement à transposer, par ordonnances, des directives communautaires et à mettre en œuvre certaines dispositions du droit communautaire. \nAbrogation de la loi n° 97-277 du 25 mars 1997 créant les plans d'épargne retraite. Modification de la loi n° 2000-1207 du 13 décembre 2000 d'orientation pour l'outre-mer : modification de l'article 15. \nModification de la loi n° 72-662 du 13 juillet 1972 portant statut général des militaires : modification de l'article 53. \nModification de la loi n° 91-73 du 18 janvier 1991 portant dispositions relatives à la santé publique et aux assurances sociales : modification de l'article 9. \nModification de la loi n° 99-641 du 27 juillet 1999 portant création d'une couverture maladie universelle : modification de l'article 60. \nModification de la loi n° 93-122 du 29 janvier 1993 relative à la prévention de la corruption et à la transparence de la vie économique et des procédures publiques : création de l'article 87.\nModification de la loi n° 82-1021 du 3 décembre 1982 relative au règlement de certaines situations résultant des événements d'Afrique du Nord, de la guerre d'Indochine ou de la Seconde Guerre mondiale : modification de l'article 9. \nModification de la loi n° 95-66 du 20 janvier 1995 relative à l'accès à l'activité de conducteur et à la profession d'exploitant de taxi : modification de l'article 4. \nModification de l'ordonnance n° 2000-548 du 15 juin 2000 relative à la partie Législative du code de la santé publique : modification de l'article 4. \nModification de la loi n° 96-1143 du 26 décembre 1996 relative à la zone franche de Corse : modification de l'article 4. \nTransposition complète de la directive 89/391/CEE du Conseil du 12 juin 1989 concernant la mise en œuvre de mesures visant à promouvoir l'amélioration de la sécurité et de la santé des travailleurs au travail ; de la directive 2000/43/CE du Conseil du 29 juin 2000 relative à la mise en œuvre du principe de l'égalité de traitement entre les personnes sans distinction de race ou d'origine ethnique ; de la directive 2000/34/CE du Parlement européen et du Conseil du 22 juin 2000 modifiant la directive 93/104/CE du Conseil concernant certains aspects de l'aménagement du temps de travail afin de couvrir les secteurs et activités exclus de ladite directive ; de la directive 2000/78/CE du Conseil du 27-11-2000 portant création d'un cadre général en faveur de l'égalité de traitement en matière d'emploi et de travail." }, "TP": { "CONTENU": "

(1) Loi n° 2002-73.

- Travaux préparatoires :

Assemblée nationale :

Projet de loi n° 2415 rectifié ;

Rapport de MM. Philippe Nauche et Gérard Terrier, au nom de la commission des affaires culturelles, n° 2809 ;

Rapport d'information de Mme Hélène Mignon, au nom de la délégation aux droits des femmes, n° 2798 ;

Discussion les 9, 10 et 11 janvier 2001 et adoption, après déclaration d'urgence, le 11 janvier 2001.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, n° 185 ;

Rapport de MM. Claude Huriet, Bernard Seillier, Alain Gournac et Mme Annick Bocandé, au nom de la commission des affaires sociales, n° 275 (2000-2001) ;

Avis de M. Jacques Legendre, au nom de la commission des affaires culturelles, n° 276 (2000-2001) ;

Rapport d'information de M. Philippe Richert, au nom de la délégation aux droits des femmes, n° 258 (2000-2001) ;

Discussion les 24 et 25 avril, les 2, 9 et 10 mai 2001 et adoption le 10 mai 2001.

Assemblée nationale :

Projet de loi, modifié par le Sénat, n° 3052 ;

Rapport de MM. Philippe Nauche et Gérard Terrier, au nom de la commission des affaires culturelles, n° 3073 ;

Discussion les 22 et 23 mai 2001 et 12 juin 2001 et adoption le 13 juin 2001.

Sénat :

Projet de loi, adopté avec modifications par l'Assemblée nationale en deuxième lecture, n° 384 (2000-2001) ;

Rapport de MM. Claude Huriet, Bernard Seillier, Alain Gournac et Mme Annick Bocandé, au nom de la commission des affaires sociales, n° 404 (2000-2001), et rapport supplémentaire de M. Alain Gournac n° 424 (2000-2001) ;

Discussion les 26 et 27 juin, 9 octobre 2001 et adoption le 9 octobre 2001.

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"@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006451034", "@num": "56-1", "#text": "Loi n°72-662 du 13 juillet 1972 - art. 56-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509303", "@numtexte": "72-662", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006451035", "@num": "56-2", "#text": "Loi n°72-662 du 13 juillet 1972 - art. 56-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509303", "@numtexte": "72-662", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "JORFTEXT000000509303", "#text": "Loi n° 72-662 du 13 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000509303", "@numtexte": "72-662", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006486097", "@num": "13", "#text": "Décret n°82-453 du 28 mai 1982 - art. 13 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000519520", "@numtexte": "82-453", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-05-28" }, { "@id": "JORFTEXT000000691990", "#text": "Loi n°82-610 du 15 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691990", "@numtexte": "82-610", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-15" }, { "@id": "JORFTEXT000000503957", "#text": "Loi n°82-1021 du 3 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000503957", "@numtexte": "82-1021", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-03" }, { "@id": "JORFTEXT000000504704", "#text": "LOI n° 83-634 du 13 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000504704", "@numtexte": "83-634", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "LEGIARTI000006450628", "@num": "46", "#text": "Loi n°84-16 du 11 janvier 1984 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501099", "@numtexte": "84-16", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-11" }, { "@id": "LEGIARTI000006450629", "@num": "46 bis", "#text": "Loi n°84-16 du 11 janvier 1984 - art. 46 bis (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501099", "@numtexte": "84-16", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-11" }, { "@id": "LEGIARTI000006450630", "@num": "46 ter", "#text": "Loi n°84-16 du 11 janvier 1984 - art. 46 ter (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501099", "@numtexte": "84-16", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-11" }, { "@id": "JORFTEXT000000501099", "#text": "LOI n° 84-16 du 11 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000501099", "@numtexte": "84-16", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-11" }, { "@id": "JORFTEXT000000320434", "#text": "LOI n° 84-53 du 26 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320434", "@numtexte": "84-53", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-26" }, { "@id": "LEGIARTI000025500325", "@num": "12-1", "#text": "Loi n° 84-53 du 26 janvier 1984 - art. 12-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320434", "@numtexte": "84-53", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-26" }, { "@id": "LEGIARTI000032443324", "@num": "12-1", "#text": "Loi n° 84-53 du 26 janvier 1984 - art. 12-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320434", "@numtexte": "84-53", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-26" }, { "@id": "LEGIARTI000033710557", "@num": "12-1", "#text": "Loi n° 84-53 du 26 janvier 1984 - art. 12-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320434", "@numtexte": "84-53", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-26" }, { "@id": "LEGIARTI000038923563", "@num": "12-1", "#text": "Loi n° 84-53 du 26 janvier 1984 - art. 12-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320434", "@numtexte": "84-53", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-26" }, { "@id": "LEGIARTI000032442585", "@num": "126", "#text": "Loi n° 84-53 du 26 janvier 1984 - art. 126 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320434", "@numtexte": "84-53", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-26" }, { "@id": "LEGIARTI000006366592", "@num": "12-1", "#text": "Loi n°84-53 du 26 janvier 1984 - art. 12-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320434", "@numtexte": "84-53", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-26" }, { "@id": "LEGIARTI000006367101", "@num": "126", "#text": "Loi n°84-53 du 26 janvier 1984 - art. 126 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320434", "@numtexte": "84-53", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-26" }, { "@id": "LEGIARTI000006367102", "@num": "126", "#text": "Loi n°84-53 du 26 janvier 1984 - art. 126 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320434", "@numtexte": "84-53", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-26" }, { "@id": "LEGIARTI000006366877", "@num": "65", "#text": "Loi n°84-53 du 26 janvier 1984 - art. 65 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320434", "@numtexte": "84-53", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-26" }, { "@id": "LEGIARTI000006366879", "@num": "65-1", "#text": "Loi n°84-53 du 26 janvier 1984 - art. 65-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320434", "@numtexte": "84-53", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-26" }, { "@id": "LEGIARTI000006366880", "@num": "65-2", "#text": "Loi n°84-53 du 26 janvier 1984 - art. 65-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320434", "@numtexte": "84-53", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-26" }, { "@id": "LEGIARTI000006695939", "@num": "53", "#text": "Loi n°86-33 du 9 janvier 1986 - art. 53 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512459", "@numtexte": "86-33", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-09" }, { "@id": "LEGIARTI000006695941", "@num": "53-1", "#text": "Loi n°86-33 du 9 janvier 1986 - art. 53-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512459", "@numtexte": "86-33", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-09" }, { "@id": "LEGIARTI000006695942", "@num": "53-2", "#text": "Loi n°86-33 du 9 janvier 1986 - art. 53-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512459", "@numtexte": "86-33", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-09" }, { "@id": "JORFTEXT000000512459", "#text": "LOI n° 86-33 du 9 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512459", "@numtexte": "86-33", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-01-09" }, { "@id": "JORFTEXT000000333571", "#text": "Directive 89/391/CEE du Conseil du 12 juin 1989, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000333571", "@nortexte": "31989L0391", "@numtexte": "89-391", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1989-06-12" }, { "@id": "JORFTEXT000000509310", "#text": "Loi n° 89-462 du 6 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "JORFTEXT000000875366", "#text": "Loi n°89-905 du 19 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000875366", "@nortexte": "TEFX8900120L", "@numtexte": "89-905", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-19" }, { "@id": "JORFTEXT000000535308", "#text": "Loi n°91-73 du 18 janvier 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000535308", "@nortexte": "SPSX9000173L", "@numtexte": "91-73", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-01-18" }, { "@id": "JORFTEXT000000344168", "#text": "Loi n° 91-411 du 2 mai 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000344168", "@nortexte": "MERX9000094L", "@numtexte": "91-411", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-02" }, { "@id": "JORFTEXT000000711604", "#text": "LOI n° 93-122 du 29 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "JORFTEXT000000731389", "#text": "Loi n°94-630 du 25 juillet 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000731389", "@nortexte": "SPSX9400290L", "@numtexte": "94-630", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1994-07-25" }, { "@id": "LEGIARTI000006376979", "@num": "38-1", "#text": "Décret n°95-25 du 10 janvier 1995 - art. 38-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000551369", "@nortexte": "INTB9400478D", "@numtexte": "95-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-10" }, { "@id": "JORFTEXT000000369243", "#text": "Loi n°95-66 du 20 janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000369243", "@nortexte": "INTX9400061L", "@numtexte": "95-66", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-01-20" }, { "@id": "JORFTEXT000000192901", "#text": "Loi n°96-452 du 28 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000192901", "@nortexte": "TASX9500161L", "@numtexte": "96-452", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-05-28" }, { "@id": "LEGIARTI000006696987", "@num": "49", "#text": "Loi n°96-452 du 28 mai 1996 - art. 49 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192901", "@nortexte": "TASX9500161L", "@numtexte": "96-452", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-28" }, { "@id": "JORFTEXT000000733177", "#text": "Loi n° 96-659 du 26 juillet 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000733177", "@nortexte": "MIPX9600022L", "@numtexte": "96-659", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-26" }, { "@id": "JORFTEXT000000563831", "#text": "Loi n°96-1143 du 26 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000563831", "@nortexte": "AVIX9600141L", "@numtexte": "96-1143", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-26" }, { "@id": "JORFTEXT000000198906", "#text": "Loi n°97-277 du 25 mars 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "JORFTEXT000000198392", "#text": "Loi n° 99-641 du 27 juillet 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000198392", "@nortexte": "MESX9900011L", "@numtexte": "99-641", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-07-27" }, { "@id": "JORFTEXT000000398162", "#text": "LOI n° 2000-37 du 19 janvier 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "JORFTEXT000000330443", "#text": "Directive 2000/43/CE du Conseil du 29 juin 2000, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000330443", "@nortexte": "3200L0043", "@numtexte": "2000-43", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2000-06-29" }, { "@id": "JORFTEXT000000328927", "#text": "Directive 2000/34/CE du Parlement européen et du Conseil du 22 juin 2000 , v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000328927", "@nortexte": "32000L0034", "@numtexte": "2000-34", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2000-06-22" }, { "@id": "JORFTEXT000000883358", "#text": "Directive 2000/78/CE du Conseil du 27 novembre 2000, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000883358", "@nortexte": "3200L0078", "@numtexte": "2000-78", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2000-11-27" }, { "@id": "JORFTEXT000000207943", "#text": "Rapport", "@sens": "source", "@cidtexte": "JORFTEXT000000207943", "@nortexte": "MESX0100003P", "@typelien": "APPLICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000005630677", "#text": "Ordonnance n°2001-173 du 22 février 2001", "@sens": "cible", "@cidtexte": "JORFTEXT000000578121", "@nortexte": "MESX0100003R", "@numtexte": "2001-173", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-02-22" }, { "@id": "LEGITEXT000005630914", "#text": "Ordonnance n°2001-377 du 2 mai 2001", "@sens": "cible", "@cidtexte": "JORFTEXT000000757615", "@nortexte": "MESX0100047R", "@numtexte": "2001-377", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-05-02" }, { "@id": "JORFTEXT000000757800", "#text": "LOI n° 2001-624 du 17 juillet 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000757800", "@nortexte": "MESX0100056L", "@numtexte": "2001-624", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-07-17" }, { "@id": "LEGIARTI000006569433", "@num": "1", "#text": "Décret n°2001-1145 du 3 décembre 2001 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588825", "@nortexte": "EQUP0101554D", "@numtexte": "2001-1145", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-03" }, { "@id": "LEGIARTI000006569460", "@num": "1", "#text": "Décret n°2001-1146 du 3 décembre 2001 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588826", "@nortexte": "EQUP0101555D", "@numtexte": "2001-1146", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-03" }, { "@id": "JORFTEXT000000408610", "#text": "Décision n°2001-455 DC du 12 janvier 2002, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000408610", "@nortexte": "CSCL0205314S", "@numtexte": "2001-455 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2002-01-12" }, { "@id": "JORFTEXT000000408610", "#text": "Décision2001-455 DC", "@sens": "cible", "@cidtexte": "JORFTEXT000000408610", "@nortexte": "CSCL0205314S", "@numtexte": "2001-455 DC", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "2002-01-12" }, { "@id": "LEGITEXT000005632119", "#text": "Loi n°2002-73 du 17 janvier 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000408905", "@nortexte": "MESX0000077L", "@numtexte": "2002-73", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-17" }, { "@id": "LEGIARTI000006697272", "@num": "123", "#text": "Loi n°2002-73 du 17 janvier 2002 - art. 123 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000408905", "@nortexte": "MESX0000077L", "@numtexte": "2002-73", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-17" }, { "@id": "LEGIARTI000006697145", "@num": "13", "#text": "Loi n°2002-73 du 17 janvier 2002 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000408905", "@nortexte": "MESX0000077L", "@numtexte": "2002-73", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-17" }, { "@id": "JORFTEXT000000777533", "#text": "Décret2002-419", "@sens": "cible", "@cidtexte": "JORFTEXT000000777533", "@nortexte": "MESS0220079D", "@numtexte": "2002-419", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-28" }, { "@id": "JORFTEXT000000771101", "#text": "Décret2002-492", "@sens": "cible", "@cidtexte": "JORFTEXT000000771101", "@nortexte": "MESR0210451D", "@numtexte": "2002-492", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-10" }, { "@id": "JORFTEXT000000223020", "#text": "Décret2002-529", "@sens": "cible", "@cidtexte": "JORFTEXT000000223020", "@nortexte": "MENS0200917D", "@numtexte": "2002-529", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-16" }, { "@id": "LEGIARTI000006780808", "@num": "6", "#text": "Décret n°2002-544 du 19 avril 2002 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000228805", "@nortexte": "MESS0220719D", "@numtexte": "2002-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-19" }, { "@id": "LEGITEXT000005632681", "#text": "Décret n°2002-546 du 19 avril 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000778210", "@nortexte": "MESS0220721D", "@numtexte": "2002-546", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-19" }, { "@id": "JORFTEXT000000228805", "#text": "Décret2002-544", "@sens": "cible", "@cidtexte": "JORFTEXT000000228805", "@nortexte": "MESS0220719D", "@numtexte": "2002-544", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-19" }, { "@id": "JORFTEXT000000595700", "#text": "Décret2002-545", "@sens": "cible", "@cidtexte": "JORFTEXT000000595700", "@nortexte": "MESS0220720D", "@numtexte": "2002-545", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-19" }, { "@id": "JORFTEXT000000778210", "#text": "Décret2002-546", "@sens": "cible", "@cidtexte": "JORFTEXT000000778210", "@nortexte": "MESS0220721D", "@numtexte": "2002-546", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-19" }, { "@id": "JORFTEXT000000594852", "#text": "Décret2002-590", "@sens": "cible", "@cidtexte": "JORFTEXT000000594852", "@nortexte": "MENS0200916D", "@numtexte": "2002-590", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-24" }, { "@id": "LEGITEXT000005632743", "#text": "Décret n°2002-596 du 24 avril 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000225254", "@nortexte": "MESF0210491D", "@numtexte": "2002-596", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-24" }, { "@id": "JORFTEXT000000225254", "#text": "Décret2002-596", "@sens": "cible", "@cidtexte": "JORFTEXT000000225254", "@nortexte": "MESF0210491D", "@numtexte": "2002-596", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-24" }, { "@id": "JORFTEXT000000589256", "#text": "Décret2002-597", "@sens": "cible", "@cidtexte": "JORFTEXT000000589256", "@nortexte": "MESF0210490D", "@numtexte": "2002-597", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-24" }, { "@id": "JORFTEXT000000772619", "#text": "Décret2002-615", "@sens": "cible", "@cidtexte": "JORFTEXT000000772619", "@nortexte": "MESF0210487D", "@numtexte": "2002-615", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-26" }, { "@id": "JORFTEXT000000590701", "#text": "Décret2002-616", "@sens": "cible", "@cidtexte": "JORFTEXT000000590701", "@nortexte": "MESF0210488D", "@numtexte": "2002-616", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-26" }, { "@id": "JORFTEXT000000590702", "#text": "Décret2002-617", "@sens": "cible", "@cidtexte": "JORFTEXT000000590702", "@nortexte": "MESF0210489D", "@numtexte": "2002-617", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-26" }, { "@id": "LEGITEXT000005632814", "#text": "Décret n°2002-658 du 29 avril 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000225914", "@nortexte": "MESF0210372D", "@numtexte": "2002-658", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-29" }, { "@id": "JORFTEXT000000225914", "#text": "Décret2002-658", "@sens": "cible", "@cidtexte": "JORFTEXT000000225914", "@nortexte": "MESF0210372D", "@numtexte": "2002-658", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-29" }, { "@id": "LEGITEXT000005632963", "#text": "Décret n°2002-783 du 3 mai 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000226373", "@nortexte": "MESF0210681D", "@numtexte": "2002-783", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGITEXT000005632965", "#text": "Décret n°2002-785 du 3 mai 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000774140", "@nortexte": "MEST0210682D", "@numtexte": "2002-785", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGITEXT000005632967", "#text": "Décret n°2002-787 du 3 mai 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000226407", "@nortexte": "MESF0210680D", "@numtexte": "2002-787", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGITEXT000005632975", "#text": "Décret n°2002-795 du 3 mai 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000590870", "@nortexte": "MESF0210703D", "@numtexte": "2002-795", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "JORFTEXT000000226373", "#text": "Décret2002-783", "@sens": "cible", "@cidtexte": "JORFTEXT000000226373", "@nortexte": "MESF0210681D", "@numtexte": "2002-783", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "JORFTEXT000000774140", "#text": "Décret2002-785", "@sens": "cible", "@cidtexte": "JORFTEXT000000774140", "@nortexte": "MEST0210682D", "@numtexte": "2002-785", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "JORFTEXT000000590870", "#text": "Décret2002-795", "@sens": "cible", "@cidtexte": "JORFTEXT000000590870", "@nortexte": "MESF0210703D", "@numtexte": "2002-795", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "JORFTEXT000000408581", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000408581", "@nortexte": "MAEF0210043A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-15" }, { "@id": "JORFTEXT000000779275", "#text": "Décret2002-1066", "@sens": "cible", "@cidtexte": "JORFTEXT000000779275", "@nortexte": "SOCF0211068D", "@numtexte": "2002-1066", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-08-07" }, { "@id": "LEGIARTI000006213591", "@num": "4", "#text": "Décret n°2002-1082 du 7 août 2002 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592713", "@nortexte": "SOCT0211049D", "@numtexte": "2002-1082", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-08-07" }, { "@id": "LEGIARTI000006213593", "@num": "6", "#text": "Décret n°2002-1082 du 7 août 2002 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592713", "@nortexte": "SOCT0211049D", "@numtexte": "2002-1082", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-08-07" }, { "@id": "JORFTEXT000000592713", "#text": "Décret2002-1082", "@sens": "cible", "@cidtexte": "JORFTEXT000000592713", "@nortexte": "SOCT0211049D", "@numtexte": "2002-1082", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-08-07" }, { "@id": "JORFTEXT000000598597", "#text": "Décret2002-1160", "@sens": "cible", "@cidtexte": "JORFTEXT000000598597", "@nortexte": "AGRM0201729D", "@numtexte": "2002-1160", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-09-12" }, { "@id": "LEGITEXT000005633378", "#text": "Décret n°2002-1176 du 17 septembre 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000232933", "@nortexte": "SOCF0211195D", "@numtexte": "2002-1176", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-09-17" }, { "@id": "LEGIARTI000006214143", "@num": "5", "#text": "Décret n°2002-1176 du 17 septembre 2002 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000232933", "@nortexte": "SOCF0211195D", "@numtexte": "2002-1176", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-09-17" }, { "@id": "LEGIARTI000006214143", "@num": "5", "#text": "Décret n°2002-1176 du 17 septembre 2002 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000232933", "@nortexte": "SOCF0211195D", "@numtexte": "2002-1176", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-09-17" }, { "@id": "JORFTEXT000000232933", "#text": "Décret2002-1176", "@sens": "cible", "@cidtexte": "JORFTEXT000000232933", "@nortexte": "SOCF0211195D", "@numtexte": "2002-1176", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-09-17" }, { "@id": "LEGIARTI000006214386", "@num": "1", "#text": "Décret n°2002-1210 du 26 septembre 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409913", "@nortexte": "SANH0222363D", "@numtexte": "2002-1210", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-09-26" }, { "@id": "LEGIARTI000006214392", "@num": "1", "#text": "Décret n°2002-1211 du 26 septembre 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000228467", "@nortexte": "SANH0222364D", "@numtexte": "2002-1211", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-09-26" }, { "@id": "JORFTEXT000000409913", "#text": "Décret2002-1210", "@sens": "cible", "@cidtexte": "JORFTEXT000000409913", "@nortexte": "SANH0222363D", "@numtexte": "2002-1210", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-09-26" }, { "@id": "JORFTEXT000000228467", "#text": "Décret2002-1211", "@sens": "cible", "@cidtexte": "JORFTEXT000000228467", "@nortexte": "SANH0222364D", "@numtexte": "2002-1211", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-09-26" }, { "@id": "LEGITEXT000005633429", "#text": "Décret n°2002-1227 du 3 octobre 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000598718", "@nortexte": "SANP0222754D", "@numtexte": "2002-1227", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-03" }, { "@id": "LEGIARTI000006214476", "@num": "1", "#text": "Décret n°2002-1227 du 3 octobre 2002 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000598718", "@nortexte": "SANP0222754D", "@numtexte": "2002-1227", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-03" }, { "@id": "LEGIARTI000006214477", "@num": "2", "#text": "Décret n°2002-1227 du 3 octobre 2002 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000598718", "@nortexte": "SANP0222754D", "@numtexte": "2002-1227", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-03" }, { "@id": "LEGIARTI000006214480", "@num": "4", "#text": "Décret n°2002-1227 du 3 octobre 2002 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000598718", "@nortexte": "SANP0222754D", "@numtexte": "2002-1227", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-03" }, { "@id": "LEGIARTI000006214482", "@num": "6", "#text": "Décret n°2002-1227 du 3 octobre 2002 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000598718", "@nortexte": "SANP0222754D", "@numtexte": "2002-1227", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-03" }, { "@id": "LEGIARTI000006214483", "@num": "7", "#text": "Décret n°2002-1227 du 3 octobre 2002 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000598718", "@nortexte": "SANP0222754D", "@numtexte": "2002-1227", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-03" }, { "@id": "LEGIARTI000006214483", "@num": "7", "#text": "Décret n°2002-1227 du 3 octobre 2002 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000598718", "@nortexte": "SANP0222754D", "@numtexte": "2002-1227", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-03" }, { "@id": "LEGIARTI000006214484", "@num": "8", "#text": "Décret n°2002-1227 du 3 octobre 2002 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000598718", "@nortexte": "SANP0222754D", "@numtexte": "2002-1227", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-03" }, { "@id": "JORFTEXT000000593792", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000593792", "@nortexte": "SOCF0211467A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-09-30" }, { "@id": "JORFTEXT000000232549", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000232549", "@nortexte": "SANH0223261A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-10-03" }, { "@id": "JORFTEXT000000599362", "#text": "Décret2002-1269", "@sens": "cible", "@cidtexte": "JORFTEXT000000599362", "@nortexte": "SPRK0270203D", "@numtexte": "2002-1269", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-18" }, { "@id": "LEGITEXT000005633491", "#text": "Décret n°2002-1284 du 22 octobre 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000410136", "@nortexte": "SANH0222970D", "@numtexte": "2002-1284", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-22" }, { "@id": "LEGIARTI000006214795", "@num": "3", "#text": "Décret n°2002-1284 du 22 octobre 2002 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000410136", "@nortexte": "SANH0222970D", "@numtexte": "2002-1284", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-22" }, { "@id": "JORFTEXT000000410136", "#text": "Décret2002-1284", "@sens": "cible", "@cidtexte": "JORFTEXT000000410136", "@nortexte": "SANH0222970D", "@numtexte": "2002-1284", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-22" }, { "@id": "LEGIARTI000006214867", "@num": "6", "#text": "Décret n°2002-1299 du 25 octobre 2002 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409731", "@nortexte": "SANS0222750D", "@numtexte": "2002-1299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-25" }, { "@id": "JORFTEXT000000409731", "#text": "Décret2002-1299", "@sens": "cible", "@cidtexte": "JORFTEXT000000409731", "@nortexte": "SANS0222750D", "@numtexte": "2002-1299", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-25" }, { "@id": "LEGITEXT000005633589", "#text": "Décret n°2002-1391 du 21 novembre 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000598163", "@nortexte": "PRMG0270906D", "@numtexte": "2002-1391", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-11-21" }, { "@id": "LEGIARTI000006215267", "@num": "1", "#text": "Décret n°2002-1391 du 21 novembre 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000598163", "@nortexte": "PRMG0270906D", "@numtexte": "2002-1391", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-11-21" }, { "@id": "LEGIARTI000006215267", "@num": "1", "#text": "Décret n°2002-1391 du 21 novembre 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000598163", "@nortexte": "PRMG0270906D", "@numtexte": "2002-1391", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-11-21" }, { "@id": "LEGIARTI000006215270", "@num": "4", "#text": "Décret n°2002-1391 du 21 novembre 2002 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000598163", "@nortexte": "PRMG0270906D", "@numtexte": "2002-1391", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-11-21" }, { "@id": "JORFTEXT000000599074", "#text": "Décret2002-1387", "@sens": "cible", "@cidtexte": "JORFTEXT000000599074", "@nortexte": "SANA0223785D", "@numtexte": "2002-1387", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-11-27" }, { "@id": "JORFTEXT000000233886", "#text": "Décret2002-1388", "@sens": "cible", "@cidtexte": "JORFTEXT000000233886", "@nortexte": "SANA0223786D", "@numtexte": "2002-1388", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-11-27" }, { "@id": "JORFTEXT000000598163", "#text": "Décret2002-1391", "@sens": "cible", "@cidtexte": "JORFTEXT000000598163", "@nortexte": "PRMG0270906D", "@numtexte": "2002-1391", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-11-21" }, { "@id": "JORFTEXT000000598837", "#text": "Décret2002-1422", "@sens": "cible", "@cidtexte": "JORFTEXT000000598837", "@nortexte": "SANH0223581D", "@numtexte": "2002-1422", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-06" }, { "@id": "JORFTEXT000000599970", "#text": "Décret2002-1425", "@sens": "cible", "@cidtexte": "JORFTEXT000000599970", "@nortexte": "SANH0223583D", "@numtexte": "2002-1425", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-06" }, { "@id": "LEGITEXT000005633659", "#text": "Décret n°2002-1456 du 10 décembre 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000234578", "@nortexte": "INTD0200289D", "@numtexte": "2002-1456", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-10" }, { "@id": "LEGIARTI000006215613", "@num": "2", "#text": "Décret n°2002-1456 du 10 décembre 2002 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234578", "@nortexte": "INTD0200289D", "@numtexte": "2002-1456", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-10" }, { "@id": "JORFTEXT000000234578", "#text": "Décret2002-1456", "@sens": "cible", "@cidtexte": "JORFTEXT000000234578", "@nortexte": "INTD0200289D", "@numtexte": "2002-1456", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-10" }, { "@id": "JORFTEXT000000777049", "#text": "Décret2002-1459", "@sens": "cible", "@cidtexte": "JORFTEXT000000777049", "@nortexte": "SOCF0211759D", "@numtexte": "2002-1459", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-16" }, { "@id": "JORFTEXT000000594228", "#text": "Décret2002-1460", "@sens": "cible", "@cidtexte": "JORFTEXT000000594228", "@nortexte": "SOCF0211760D", "@numtexte": "2002-1460", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-16" }, { "@id": "JORFTEXT000000234305", "#text": "Décret2002-1529", "@sens": "cible", "@cidtexte": "JORFTEXT000000234305", "@nortexte": "SOCF0211747D", "@numtexte": "2002-1529", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "JORFTEXT000000418373", "#text": "Décret2002-1568", "@sens": "cible", "@cidtexte": "JORFTEXT000000418373", "@nortexte": "SANS0223923D", "@numtexte": "2002-1568", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-24" }, { "@id": "JORFTEXT000000781906", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000776784", "#text": "Décret2003-11", "@sens": "cible", "@cidtexte": "JORFTEXT000000776784", "@nortexte": "DEFP0202506D", "@numtexte": "2003-11", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-03" }, { "@id": "JORFTEXT000000777093", "#text": "LOI2003-6", "@sens": "cible", "@cidtexte": "JORFTEXT000000777093", "@nortexte": "SOCX0200158L", "@numtexte": "2003-6", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006276127", "@num": "1", "#text": "Loi n°2003-6 du 3 janvier 2003 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000777093", "@nortexte": "SOCX0200158L", "@numtexte": "2003-6", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006276128", "@num": "1", "#text": "Loi n°2003-6 du 3 janvier 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000777093", "@nortexte": "SOCX0200158L", "@numtexte": "2003-6", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGITEXT000005633907", "#text": "Décret n°2003-65 du 17 janvier 2003", "@sens": "cible", "@cidtexte": "JORFTEXT000000234298", "@nortexte": "FPPA0210024D", "@numtexte": "2003-65", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006216848", "@num": "1", "#text": "Décret n°2003-65 du 17 janvier 2003 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000234298", "@nortexte": "FPPA0210024D", "@numtexte": "2003-65", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006216849", "@num": "2", "#text": "Décret n°2003-65 du 17 janvier 2003 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000234298", "@nortexte": "FPPA0210024D", "@numtexte": "2003-65", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-17" }, { "@id": "LEGIARTI000006216850", "@num": "3", "#text": "Décret n°2003-65 du 17 janvier 2003 - art. 3 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000234298", "@nortexte": "FPPA0210024D", "@numtexte": "2003-65", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-17" }, { "@id": "JORFTEXT000000234298", "#text": "Décret2003-65", "@sens": "cible", "@cidtexte": "JORFTEXT000000234298", "@nortexte": "FPPA0210024D", "@numtexte": "2003-65", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-01-17" }, { "@id": "JORFTEXT000000777414", "#text": "Décret2003-225", "@sens": "cible", "@cidtexte": "JORFTEXT000000777414", "@nortexte": "BUDB0360002D", "@numtexte": "2003-225", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-12" }, { "@id": "LEGITEXT000005634214", "#text": "Décret n°2003-321 du 7 avril 2003", "@sens": "cible", "@cidtexte": "JORFTEXT000000411793", "@nortexte": "EQUP0300360D", "@numtexte": "2003-321", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-07" }, { "@id": "LEGIARTI000006218318", "@num": "1", "#text": "Décret n°2003-321 du 7 avril 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000411793", "@nortexte": "EQUP0300360D", "@numtexte": "2003-321", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-07" }, { "@id": "LEGIARTI000006218318", "@num": "1", "#text": "Décret n°2003-321 du 7 avril 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000411793", "@nortexte": "EQUP0300360D", "@numtexte": "2003-321", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-07" }, { "@id": "LEGIARTI000006218319", "@num": "2", "#text": "Décret n°2003-321 du 7 avril 2003 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000411793", "@nortexte": "EQUP0300360D", "@numtexte": "2003-321", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-07" }, { "@id": "LEGIARTI000006218320", "@num": "3", "#text": "Décret n°2003-321 du 7 avril 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000411793", "@nortexte": "EQUP0300360D", "@numtexte": "2003-321", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-07" }, { "@id": "LEGIARTI000006218321", "@num": "4", "#text": "Décret n°2003-321 du 7 avril 2003 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000411793", "@nortexte": "EQUP0300360D", "@numtexte": "2003-321", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-07" }, { "@id": "LEGIARTI000006218322", "@num": "5", "#text": "Décret n°2003-321 du 7 avril 2003 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000411793", "@nortexte": "EQUP0300360D", "@numtexte": "2003-321", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-07" }, { "@id": "LEGIARTI000006218323", "@num": "6", "#text": "Décret n°2003-321 du 7 avril 2003 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000411793", "@nortexte": "EQUP0300360D", "@numtexte": "2003-321", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-07" }, { "@id": "JORFTEXT000000411793", "#text": "Décret2003-321", "@sens": "cible", "@cidtexte": "JORFTEXT000000411793", "@nortexte": "EQUP0300360D", "@numtexte": "2003-321", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-07" }, { "@id": "JORFTEXT000000602973", "#text": "Décret2003-422", "@sens": "cible", "@cidtexte": "JORFTEXT000000602973", "@nortexte": "SANP0320898D", "@numtexte": "2003-422", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-05-07" }, { "@id": "JORFTEXT000000786996", "#text": "Décret2003-546", "@sens": "cible", "@cidtexte": "JORFTEXT000000786996", "@nortexte": "SOCT0310673D", "@numtexte": "2003-546", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-24" }, { "@id": "LEGIARTI000006781135", "@num": "18", "#text": "Décret n°2003-614 du 3 juillet 2003 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000603784", "@nortexte": "SOCS0320503D", "@numtexte": "2003-614", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-07-03" }, { "@id": "LEGITEXT000005634681", "#text": "Décret n°2003-615 du 3 juillet 2003", "@sens": "cible", "@cidtexte": "JORFTEXT000000785375", "@nortexte": "SOCS0320504D", "@numtexte": "2003-615", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-07-03" }, { "@id": "LEGIARTI000006220568", "@num": "1", "#text": "Décret n°2003-615 du 3 juillet 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000785375", "@nortexte": "SOCS0320504D", "@numtexte": "2003-615", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-07-03" }, { "@id": "JORFTEXT000000603784", "#text": "Décret2003-614", "@sens": "cible", "@cidtexte": "JORFTEXT000000603784", "@nortexte": "SOCS0320503D", "@numtexte": "2003-614", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-07-03" }, { "@id": "JORFTEXT000000785375", "#text": "Décret2003-615", "@sens": "cible", "@cidtexte": "JORFTEXT000000785375", "@nortexte": "SOCS0320504D", "@numtexte": "2003-615", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-07-03" }, { "@id": "LEGIARTI000024223070", "@num": "Annexe", "#text": "Arrêté du 3 juillet 2003 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000604799", "@nortexte": "SOCF0310927A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-03" }, { "@id": "JORFTEXT000000411806", "#text": "Décret2003-662", "@sens": "cible", "@cidtexte": "JORFTEXT000000411806", "@nortexte": "JUSC0320195D", "@numtexte": "2003-662", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-07-15" }, { "@id": "JORFTEXT000000229641", "#text": "Décret2003-672", "@sens": "cible", "@cidtexte": "JORFTEXT000000229641", "@nortexte": "FPPA0310021D", "@numtexte": "2003-672", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-07-22" }, { "@id": "JORFTEXT000000426451", "#text": "Décret2003-685", "@sens": "cible", "@cidtexte": "JORFTEXT000000426451", "@nortexte": "AGRF0301070D", "@numtexte": "2003-685", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-07-24" }, { "@id": "JORFTEXT000000606991", "#text": "Décret2003-691", "@sens": "cible", "@cidtexte": "JORFTEXT000000606991", "@nortexte": "ECOX0300068D", "@numtexte": "2003-691", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-07-28" }, { "@id": "LEGIARTI000006671146", "@num": "ANNEXE", "#text": "Arrêté du 22 juillet 2003 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000242090", "@nortexte": "SOCF0311063A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-22" }, { "@id": "LEGIARTI000006667681", "@num": "ANNEXE", "#text": "Arrêté du 22 juillet 2003 - art. ANNEXE (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428575", "@nortexte": "SOCF0311066A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-22" }, { "@id": "LEGIARTI000006671141", "@num": "ANNEXE", "#text": "Arrêté du 22 juillet 2003 - art. ANNEXE (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000242089", "@nortexte": "SOCF0311059A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-22" }, { "@id": "LEGIARTI000006671143", "@num": "ANNEXE", "#text": "Arrêté du 22 juillet 2003 - art. ANNEXE (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428393", "@nortexte": "SOCF0311060A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-22" }, { "@id": "LEGIARTI000006667676", "#text": "Arrêté du 22 juillet 2003 - art. ANNEXE (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000604983", "@nortexte": "SOCF0311065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-22" }, { "@id": "LEGIARTI000006667677", "#text": "Arrêté du 22 juillet 2003 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000604983", "@nortexte": "SOCF0311065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-22" }, { "@id": "LEGIARTI000006671145", "@num": "ANNEXE", "#text": "Arrêté du 22 juillet 2003 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428573", "@nortexte": "SOCF0311062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-22" }, { "@id": "LEGIARTI000006667682", "@num": "ANNEXE", "#text": "Arrêté du 22 juillet 2003 - art. ANNEXE (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428575", "@nortexte": "SOCF0311066A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-22" }, { "@id": "LEGIARTI000006671142", "@num": "Annexe 1", "#text": "Arrêté du 22 juillet 2003 - art. Annexe 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000242089", "@nortexte": "SOCF0311059A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-22" }, { "@id": "JORFTEXT000000606000", "#text": "Décret2003-714", "@sens": "cible", "@cidtexte": "JORFTEXT000000606000", "@nortexte": "EQUP0300718D", "@numtexte": "2003-714", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-07-31" }, { "@id": "LEGIARTI000006445151", "#text": "Arrêté du 22 juillet 2003 - art. ANNEXE (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000598349", "@nortexte": "SOCF0311061A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-22" }, { "@id": "JORFTEXT000000597525", "#text": "Décret2003-759", "@sens": "cible", "@cidtexte": "JORFTEXT000000597525", "@nortexte": "SANH0321927D", "@numtexte": "2003-759", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006667648", "@num": "ANNEXE", "#text": "Arrêté du 31 juillet 2003 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000598752", "@nortexte": "SOCF0311203A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-31" }, { "@id": "LEGIARTI000006667691", "#text": "Arrêté du 31 juillet 2003 - art. ANNEXE (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000230039", "@nortexte": "SOCF0311186A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-31" }, { "@id": "LEGIARTI000006667717", "@num": "ANNEXE", "#text": "Arrêté du 31 juillet 2003 - art. ANNEXE (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000230657", "@nortexte": "SOCF0311200A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-31" }, { "@id": "LEGIARTI000006667710", "#text": "Arrêté du 31 juillet 2003 - art. ANNEXE (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000414812", "@nortexte": "SOCF0311195A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-31" }, { "@id": "LEGIARTI000006667711", "@num": "ANNEXE", "#text": "Arrêté du 31 juillet 2003 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000598719", "@nortexte": "SOCF0311196A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-31" }, { "@id": "LEGIARTI000006667715", "@num": "ANNEXE", "#text": "Arrêté du 31 juillet 2003 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000414842", "@nortexte": "SOCF0311199A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-31" }, { "@id": "LEGIARTI000006667718", "@num": "ANNEXE", "#text": "Arrêté du 31 juillet 2003 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000230657", "@nortexte": "SOCF0311200A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-31" }, { "@id": "LEGIARTI000006667700", "@num": "ANNEXE", "#text": "Arrêté du 31 juillet 2003 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000414811", "@nortexte": "SOCF0311190A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-31" }, { "@id": "LEGIARTI000006667708", "#text": "Arrêté du 31 juillet 2003 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000780904", "@nortexte": "SOCF0311194A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-31" }, { "@id": "LEGIARTI000006667719", "#text": "Arrêté du 31 juillet 2003 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000414843", "@nortexte": "SOCF0311201A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-31" }, { "@id": "LEGIARTI000024066389", "#text": "Arrêté du 31 juillet 2003 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000414812", "@nortexte": "SOCF0311195A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-31" }, { "@id": "LEGIARTI000006667698", "@num": "Annexe", "#text": "Arrêté du 31 juillet 2003 - art. Annexe (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000414687", "@nortexte": "SOCF0311189A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-31" }, { "@id": "LEGIARTI000006667699", "#text": "Arrêté du 31 juillet 2003 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000414687", "@nortexte": "SOCF0311189A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-31" }, { "@id": "LEGIARTI000024482083", "@num": "Annexe", "#text": "Arrêté du 31 juillet 2003 - art. Annexe (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000414490", "@nortexte": "SOCF0311229A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-31" }, { "@id": "LEGIARTI000019271933", "@num": "Annexe", "#text": "Arrêté du 31 juillet 2003 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000414488", "@nortexte": "SOCF0311227A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-31" }, { "@id": "LEGIARTI000022500299", "@num": "Annexe", "#text": "Arrêté du 31 juillet 2003 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000414493", "@nortexte": "SOCF0311235A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-31" }, { "@id": "LEGIARTI000022501247", "@num": "Annexe", "#text": "Arrêté du 31 juillet 2003 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000414493", "@nortexte": "SOCF0311235A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-31" }, { "@id": "LEGIARTI000024482152", "@num": "Annexe", "#text": "Arrêté du 31 juillet 2003 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000414490", "@nortexte": "SOCF0311229A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-31" }, { "@id": "LEGIARTI000030344878", "@num": "Annexe", "#text": "Arrêté du 31 juillet 2003 - art. Annexe (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000414493", "@nortexte": "SOCF0311235A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-31" }, { "@id": "LEGIARTI000019273143", "@num": "Annexe", "#text": "Arrêté du 31 juillet 2003 - art. Annexe (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000231763", "@nortexte": "SOCF0311231A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-31" }, { "@id": "LEGIARTI000019263798", "@num": "Annexe", "#text": "Arrêté du 27 août 2003 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000416249", "@nortexte": "SOCF0311367A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-08-27" }, { "@id": "LEGIARTI000023887077", "@num": "Annexe", "#text": "Arrêté du 4 septembre 2003 - art. Annexe (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000610473", "@nortexte": "SOCF0311412A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-09-04" }, { "@id": "LEGIARTI000023887544", "@num": "Annexe", "#text": "Arrêté du 4 septembre 2003 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000610473", "@nortexte": "SOCF0311412A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-09-04" }, { "@id": "LEGIARTI000019587191", "@num": "Annexe", "#text": "Arrêté du 11 septembre 2003 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000795593", "@nortexte": "SOCF0311444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-09-11" }, { "@id": "LEGIARTI000020981345", "@num": "Annexe", "#text": "Arrêté du 11 septembre 2003 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000795596", "@nortexte": "SOCF0311449A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-09-11" }, { "@id": "LEGIARTI000029052480", "@num": "Annexe", "#text": "Arrêté du 11 septembre 2003 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000795596", "@nortexte": "SOCF0311449A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-09-11" }, { "@id": "JORFTEXT000000797573", "#text": "Décret2003-928", "@sens": "cible", "@cidtexte": "JORFTEXT000000797573", "@nortexte": "EQUH0301142D", "@numtexte": "2003-928", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-09-23" }, { "@id": "JORFTEXT000000416005", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000416005", "@nortexte": "SANH0323333A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-08-25" }, { "@id": "JORFTEXT000000600479", "#text": "Décret2003-958", "@sens": "cible", "@cidtexte": "JORFTEXT000000600479", "@nortexte": "SOCT0311418D", "@numtexte": "2003-958", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-10-03" }, { "@id": "LEGIARTI000023620052", "@num": "Annexe", "#text": "Arrêté du 21 octobre 2003 - art. 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art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006726073", "@num": "42", "#text": "Décret n°2004-67 du 16 janvier 2004 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006726074", "@num": "43", "#text": "Décret n°2004-67 du 16 janvier 2004 - art. 43 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006726075", "@num": "44", "#text": "Décret n°2004-67 du 16 janvier 2004 - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006726076", "@num": "45", "#text": "Décret n°2004-67 du 16 janvier 2004 - art. 45 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006726079", "@num": "46", "#text": "Décret n°2004-67 du 16 janvier 2004 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006726080", "@num": "47", "#text": "Décret n°2004-67 du 16 janvier 2004 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006726081", "@num": "48", "#text": "Décret n°2004-67 du 16 janvier 2004 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006726082", "@num": "49", "#text": "Décret n°2004-67 du 16 janvier 2004 - art. 49 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006726028", "@num": "5", "#text": "Décret n°2004-67 du 16 janvier 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006726083", "@num": "50", "#text": "Décret n°2004-67 du 16 janvier 2004 - art. 50 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006726084", "@num": "51", "#text": "Décret n°2004-67 du 16 janvier 2004 - art. 51 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006726085", "@num": "52", "#text": "Décret n°2004-67 du 16 janvier 2004 - art. 52 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006726086", "@num": "52", "#text": "Décret n°2004-67 du 16 janvier 2004 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006726087", "@num": "53", "#text": "Décret n°2004-67 du 16 janvier 2004 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006726090", "@num": "54", "#text": "Décret n°2004-67 du 16 janvier 2004 - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006726091", "@num": "55", "#text": "Décret n°2004-67 du 16 janvier 2004 - art. 55 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006726091", "@num": "55", "#text": "Décret n°2004-67 du 16 janvier 2004 - art. 55 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006726092", "@num": "56", "#text": "Décret n°2004-67 du 16 janvier 2004 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006726093", "@num": "57", "#text": "Décret n°2004-67 du 16 janvier 2004 - art. 57 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006726094", "@num": "58", "#text": "Décret n°2004-67 du 16 janvier 2004 - art. 58 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006726029", "@num": "6", "#text": "Décret n°2004-67 du 16 janvier 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006726030", "@num": "7", "#text": "Décret n°2004-67 du 16 janvier 2004 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006726031", "@num": "8", "#text": "Décret n°2004-67 du 16 janvier 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006726032", "@num": "9", "#text": "Décret n°2004-67 du 16 janvier 2004 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "JORFTEXT000000781658", "#text": "Décret2004-67", "@sens": "cible", "@cidtexte": "JORFTEXT000000781658", "@nortexte": "MENS0302822D", "@numtexte": "2004-67", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "JORFTEXT000000615576", "#text": "Décret2004-152", "@sens": "cible", "@cidtexte": "JORFTEXT000000615576", "@nortexte": "DOMB0300027D", "@numtexte": "2004-152", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-02-10" }, { "@id": "LEGIARTI000025336761", "@num": "Annexe", "#text": "Arrêté du 12 février 2004 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000798842", "@nortexte": "SOCF0410288A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-02-12" }, { "@id": "LEGIARTI000025344154", "@num": "Annexe", "#text": "Arrêté du 12 février 2004 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000798842", "@nortexte": "SOCF0410288A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-02-12" }, { "@id": "JORFTEXT000000799611", "#text": "Décret2004-173", "@sens": "cible", "@cidtexte": "JORFTEXT000000799611", "@nortexte": "SOCS0323238D", "@numtexte": "2004-173", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-02-19" }, { "@id": "LEGIARTI000028467191", "@num": "Annexe", "#text": "Arrêté du 19 février 2004 - art. Annexe (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000614181", "@nortexte": "SOCF0410356A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-02-19" }, { "@id": "JORFTEXT000000796401", "#text": "Décret2004-252", "@sens": "cible", "@cidtexte": "JORFTEXT000000796401", "@nortexte": "SANH0420669D", "@numtexte": "2004-252", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-19" }, { "@id": "LEGIARTI000020447553", "@num": "Annexe", "#text": "Arrêté du 9 mars 2004 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438045", "@nortexte": "SOCF0410437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-03-09" }, { "@id": "LEGIARTI000020449984", "@num": "Annexe", "#text": "Arrêté du 9 mars 2004 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248203", "@nortexte": "SOCF0410446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-03-09" }, { "@id": "LEGIARTI000027264062", "@num": "Annexe", "#text": "Arrêté du 17 mars 2004 - art. Annexe (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436444", "@nortexte": "SOCF0410518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-03-17" }, { "@id": "LEGIARTI000020414880", "@num": "Annexe", "#text": "Arrêté du 17 mars 2004 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000610886", "@nortexte": "SOCF0410522A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-03-17" }, { "@id": "LEGIARTI000021166384", "@num": "Annexe", "#text": "Arrêté du 17 mars 2004 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000797626", "@nortexte": "SOCF0410524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-03-17" }, { "@id": "LEGIARTI000006529650", "@num": "2", "#text": "Ordonnance n°2004-279 du 25 mars 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436810", "@nortexte": "ECOX0400008R", "@numtexte": "2004-279", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-03-25" }, { "@id": "LEGIARTI000006667721", "@num": "ANNEXE", "#text": "Arrêté du 5 mai 2004 - art. ANNEXE (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438855", "@nortexte": "SOCF0410894A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-05-05" }, { "@id": "LEGIARTI000006667729", "@num": "ANNEXE", "#text": "Arrêté du 5 mai 2004 - art. ANNEXE (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249391", "@nortexte": "SOCF0410888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-05-05" }, { "@id": "LEGIARTI000006667726", "@num": "ANNEXE", "#text": "Arrêté du 5 mai 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438857", "@nortexte": "SOCF0410890A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-05-05" }, { "@id": "LEGIARTI000006667724", "@num": "ANNEXE", "#text": "Arrêté du 5 mai 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249390", "@nortexte": "SOCF0410892A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-05-05" }, { "@id": "LEGIARTI000006667725", "@num": "ANNEXE", "#text": "Arrêté du 5 mai 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000803820", "@nortexte": "SOCF0410891A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-05-05" }, { "@id": "LEGIARTI000006667731", "@num": "ANNEXE", "#text": "Arrêté du 5 mai 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000619512", "@nortexte": "SOCF0410887A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-05-05" }, { "@id": "LEGIARTI000006667752", "@num": "ANNEXE", "#text": "Arrêté du 5 mai 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000619513", "@nortexte": "SOCF0410886A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-05-05" }, { "@id": "LEGIARTI000006667727", "@num": "ANNEXE", "#text": "Arrêté du 5 mai 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000803821", "@nortexte": "SOCF0410889A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-05-05" }, { "@id": "LEGIARTI000006667723", "@num": "ANNEXE", "#text": "Arrêté du 5 mai 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438856", "@nortexte": "SOCF0410893A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-05-05" }, { "@id": "LEGIARTI000006667722", "@num": "ANNEXE", "#text": "Arrêté du 5 mai 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438855", "@nortexte": "SOCF0410894A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-05-05" }, { "@id": "LEGIARTI000006667753", "@num": "ANNEXE", "#text": "Arrêté du 5 mai 2004 - art. ANNEXE (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000803822", "@nortexte": "SOCF0410885A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-05-05" }, { "@id": "JORFTEXT000000251548", "#text": "Décret2004-451", "@sens": "cible", "@cidtexte": "JORFTEXT000000251548", "@nortexte": "SANH0420956D", "@numtexte": "2004-451", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-05-21" }, { "@id": "LEGIARTI000020666111", "@num": "Annexe", "#text": "Arrêté du 13 mai 2004 - art. Annexe (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437047", "@nortexte": "SOCF0410993A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-05-13" }, { "@id": "LEGIARTI000020528760", "@num": "Annexe", "#text": "Arrêté du 13 mai 2004 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000618603", "@nortexte": "SOCF0410990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-05-13" }, { "@id": "LEGIARTI000020528985", "@num": "Annexe", "#text": "Arrêté du 13 mai 2004 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000618433", "@nortexte": "SOCF0410986A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-05-13" }, { "@id": "LEGIARTI000020687605", "@num": "Annexe", "#text": "Arrêté du 13 mai 2004 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000618604", "@nortexte": "SOCF0410996A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-05-13" }, { "@id": "LEGIARTI000020716674", "@num": "Annexe", "#text": "Arrêté du 13 mai 2004 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437049", "@nortexte": "SOCF0410995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-05-13" }, { "@id": "LEGIARTI000022504914", "@num": "Annexe", "#text": "Arrêté du 13 mai 2004 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000618604", "@nortexte": "SOCF0410996A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-05-13" }, { "@id": "JORFTEXT000000617486", "#text": "Décret2004-534", "@sens": "cible", "@cidtexte": "JORFTEXT000000617486", "@nortexte": "DEFP0400525D", "@numtexte": "2004-534", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-14" }, { "@id": "LEGIARTI000020717197", "@num": "Annexe", "#text": "Arrêté du 1 juin 2004 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000617672", "@nortexte": "SOCF0411173A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-06-01" }, { "@id": "LEGIARTI000020874817", "@num": "Annexe", "#text": "Arrêté du 1 juin 2004 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000801344", "@nortexte": "SOCF0411182A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-06-01" }, { "@id": "JORFTEXT000000251171", "#text": "Décret2004-546", "@sens": "cible", "@cidtexte": "JORFTEXT000000251171", "@nortexte": "SANP0421932D", "@numtexte": "2004-546", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-15" }, { "@id": "LEGIARTI000020716424", "@num": "Annexe", "#text": "Arrêté du 1 juin 2004 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000801755", "@nortexte": "SOCF0411191A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-06-01" }, { "@id": "LEGIARTI000020716463", "@num": "Annexe", "#text": "Arrêté du 1 juin 2004 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000801755", "@nortexte": "SOCF0411191A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-06-01" }, { "@id": "LEGIARTI000020719105", "@num": "Annexe", "#text": "Arrêté du 1 juin 2004 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000801755", "@nortexte": "SOCF0411191A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-06-01" }, { "@id": "JORFTEXT000000619671", "#text": "Décret2004-564", "@sens": "cible", "@cidtexte": "JORFTEXT000000619671", "@nortexte": "DEFX0400072D", "@numtexte": "2004-564", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006231669", "@num": "5", "#text": "Décret n°2004-574 du 18 juin 2004 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000250144", "@nortexte": "AGRF0401027D", "@numtexte": "2004-574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-18" }, { "@id": "JORFTEXT000000250144", "#text": "Décret2004-574", "@sens": "cible", "@cidtexte": "JORFTEXT000000250144", "@nortexte": "AGRF0401027D", "@numtexte": "2004-574", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-18" }, { "@id": "JORFTEXT000000249967", "#text": "Décret2004-607", "@sens": "cible", "@cidtexte": "JORFTEXT000000249967", "@nortexte": "MCCB0400493D", "@numtexte": "2004-607", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "@id": "LEGIARTI000006530463", "@num": "56", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530497", "@num": "58", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000020872297", "@num": "Annexe", "#text": "Arrêté du 24 juin 2004 - art. Annexe (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000620601", "@nortexte": "SOCF0411340A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000020982127", "@num": "Annexe", "#text": "Arrêté du 15 juillet 2004 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000443082", "@nortexte": "SOCF0411504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-15" }, { "@id": "LEGIARTI000023885650", "@num": "Annexe", "#text": "Arrêté du 15 juillet 2004 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000801208", "@nortexte": "SOCF0411500A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-07-15" }, { "@id": "LEGITEXT000005818204", "#text": "Décret n°2004-782 du 29 juillet 2004", "@sens": "cible", "@cidtexte": "JORFTEXT000000421381", "@nortexte": "AGRF0400944D", "@numtexte": "2004-782", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-29" }, { "@id": "LEGIARTI000006233104", "@num": "25", "#text": "Décret n°2004-782 du 29 juillet 2004 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000421381", "@nortexte": "AGRF0400944D", "@numtexte": "2004-782", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-29" }, { "@id": "JORFTEXT000000421381", "#text": "Décret2004-782", "@sens": "cible", "@cidtexte": "JORFTEXT000000421381", "@nortexte": "AGRF0400944D", "@numtexte": "2004-782", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-29" }, { "@id": "LEGIARTI000006453389", "@num": "17", "#text": "Décret n°2004-790 du 29 juillet 2004 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804403", "@nortexte": "SANG0421773D", "@numtexte": "2004-790", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-29" }, { "@id": "JORFTEXT000000804403", "#text": "Décret2004-790", "@sens": "cible", "@cidtexte": "JORFTEXT000000804403", "@nortexte": "SANG0421773D", "@numtexte": "2004-790", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-29" }, { "@id": "JORFTEXT000000804599", "#text": "Décret2004-798", "@sens": "cible", "@cidtexte": "JORFTEXT000000804599", "@nortexte": "AGRF0401441D", "@numtexte": "2004-798", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-29" }, { "@id": "LEGIARTI000006445291", "@num": "ANNEXE", "#text": "Arrêté du 7 septembre 2004 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000446365", "@nortexte": "SOCF0411815A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-09-07" }, { "@id": "LEGIARTI000006445203", "@num": "ANNEXE", "#text": "Arrêté du 7 septembre 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000446366", "@nortexte": "SOCF0411818A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-09-07" }, { "@id": "LEGIARTI000006445294", "@num": "Annexe", "#text": "Arrêté du 7 septembre 2004 - art. Annexe (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000256809", "@nortexte": "SOCF0411817A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-09-07" }, { "@id": "LEGIARTI000006667757", "@num": "ANNEXE", "#text": "Arrêté du 9 septembre 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000445599", "@nortexte": "SOCF0411852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-09-09" }, { "@id": "LEGIARTI000006667755", "@num": "ANNEXE", "#text": "Arrêté du 9 septembre 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000802387", "@nortexte": "SOCF0411850A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-09-09" }, { "@id": "LEGIARTI000006667758", "@num": "ANNEXE", "#text": "Arrêté du 9 septembre 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000802388", "@nortexte": "SOCF0411853A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-09-09" }, { "@id": "LEGIARTI000006667756", "@num": "ANNEXE", "#text": "Arrêté du 9 septembre 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000256083", "@nortexte": "SOCF0411851A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-09-09" }, { "@id": "LEGIARTI000006667754", "@num": "Annexe", "#text": "Arrêté du 9 septembre 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000445735", "@nortexte": "SOCF0411849A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-09-09" }, { "@id": "LEGIARTI000021119413", "@num": "Annexe", "#text": "Arrêté du 20 septembre 2004 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000446060", "@nortexte": "SOCF0411889A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-09-20" }, { "@id": "LEGIARTI000021119417", "@num": "Annexe", "#text": "Arrêté du 20 septembre 2004 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625208", "@nortexte": "SOCF0411891A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-09-20" }, { "@id": "LEGIARTI000019112861", "@num": "Annexe", "#text": "Arrêté du 14 décembre 2004 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789359", "@nortexte": "SOCF0412395A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-12-14" }, { "@id": "LEGIARTI000021290591", "@num": "Annexe", "#text": "Arrêté du 14 décembre 2004 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000423957", "@nortexte": "SOCF0412394A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-12-14" }, { "@id": "LEGIARTI000028651810", "@num": "Annexe", "#text": "Arrêté du 14 décembre 2004 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789359", "@nortexte": "SOCF0412395A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-12-14" }, { "@id": "JORFTEXT000000445520", "#text": "Décret2004-1538", "@sens": "cible", "@cidtexte": "JORFTEXT000000445520", "@nortexte": "SANA0423614D", "@numtexte": "2004-1538", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000629158", "#text": "Décret2004-1541", "@sens": "cible", "@cidtexte": "JORFTEXT000000629158", "@nortexte": "SANA0423615D", "@numtexte": "2004-1541", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000445521", "#text": "Décret2004-1542", "@sens": "cible", "@cidtexte": "JORFTEXT000000445521", "@nortexte": "SANA0424616D", "@numtexte": "2004-1542", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000806166", "#text": "LOI2005-32", "@sens": "cible", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000006658483", "@num": "71", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 71 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000006667762", "@num": "ANNEXE", "#text": "Arrêté du 14 février 2005 - art. ANNEXE (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000424700", "@nortexte": "SOCF0510255A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-02-14" }, { "@id": "LEGIARTI000006667766", "@num": "ANNEXE", "#text": "Arrêté du 14 février 2005 - art. ANNEXE (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000237909", "@nortexte": "SOCF0510258A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-02-14" }, { "@id": "LEGIARTI000006667765", "@num": "ANNEXE", "#text": "Arrêté du 14 février 2005 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000424528", "@nortexte": "SOCF0510257A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-02-14" }, { "@id": "LEGIARTI000006667748", "@num": "ANNEXE", "#text": "Arrêté du 14 février 2005 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000424529", "@nortexte": "SOCF0510260A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-02-14" }, { "@id": "LEGIARTI000006667764", "@num": "ANNEXE", "#text": "Arrêté du 14 février 2005 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000424701", "@nortexte": "SOCF0510256A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-02-14" }, { "@id": "LEGIARTI000006667768", "@num": "ANNEXE", "#text": "Arrêté du 14 février 2005 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000237910", "@nortexte": "SOCF0510259A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-02-14" }, { "@id": "LEGIARTI000006667763", "@num": "ANNEXE", "#text": "Arrêté du 14 février 2005 - art. ANNEXE (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000424700", "@nortexte": "SOCF0510255A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-02-14" }, { "@id": "JORFTEXT000000257514", "#text": "Décret2005-232", "@sens": "cible", "@cidtexte": "JORFTEXT000000257514", "@nortexte": "SANH0520809D", "@numtexte": "2005-232", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-14" }, { "@id": "LEGIARTI000006667751", "@num": "ANNEXE", "#text": "Arrêté du 15 février 2005 - art. ANNEXE (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000809726", "@nortexte": "SOCF0510479A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-02-15" }, { "@id": "LEGIARTI000006667771", "@num": "ANNEXE", "#text": "Arrêté du 15 février 2005 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000445773", "@nortexte": "SOCF0510480A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-02-15" }, { "@id": "LEGIARTI000021234303", "@num": "Annexe", "#text": "Arrêté du 25 mars 2005 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000239829", "@nortexte": "SOCF0510630A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-03-25" }, { "@id": "JORFTEXT000000812852", "#text": "Décret2005-528", "@sens": "cible", "@cidtexte": "JORFTEXT000000812852", "@nortexte": "INTB0500123D", "@numtexte": "2005-528", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-05-24" }, { "@id": "LEGIARTI000006243289", "@num": "1", "#text": "Ordonnance n°2005-866 du 28 juillet 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000812119", "@nortexte": "SANX0500121R", "@numtexte": "2005-866", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-07-28" }, { "@id": "JORFTEXT000000812119", "#text": "Ordonnance2005-866", "@sens": "cible", "@cidtexte": "JORFTEXT000000812119", "@nortexte": "SANX0500121R", "@numtexte": "2005-866", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-07-28" }, { "@id": "JORFTEXT000000452052", "#text": "LOI2005-882", "@sens": "cible", "@cidtexte": "JORFTEXT000000452052", "@nortexte": "PMEX0500079L", "@numtexte": "2005-882", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006522415", "@num": "12", "#text": "Loi n°2005-882 du 2 août 2005 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000452052", "@nortexte": "PMEX0500079L", "@numtexte": "2005-882", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-08-02" }, { "@id": "JORFTEXT000000790341", "#text": "Décret2005-1316", "@sens": "cible", "@cidtexte": "JORFTEXT000000790341", "@nortexte": "SANG0521590D", "@numtexte": "2005-1316", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-21" }, { "@id": "JORFTEXT000000790342", "#text": "Décret2005-1317", "@sens": "cible", "@cidtexte": "JORFTEXT000000790342", "@nortexte": "SANG0521592D", "@numtexte": "2005-1317", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-21" }, { "@id": "JORFTEXT000000609731", "#text": "Décret2005-1318", "@sens": "cible", "@cidtexte": "JORFTEXT000000609731", "@nortexte": "SANG0521591D", "@numtexte": "2005-1318", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-21" }, { "@id": "LEGIARTI000020850417", "@num": "Annexe", "#text": "Arrêté du 20 décembre 2005 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000456616", "@nortexte": "SOCF0512605A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-12-20" }, { "@id": "LEGIARTI000006667800", "#text": "Arrêté du 8 mars 2006 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000639315", "@nortexte": "SOCF0610608A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-08" }, { "@id": "LEGIARTI000024059137", "@num": "Annexe", "#text": "Arrêté du 12 mai 2006 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240696", "@nortexte": "SOCF0611157A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-05-12" }, { "@id": "LEGIARTI000025441536", "@num": "Annexe", "#text": "Arrêté du 12 mai 2006 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240696", "@nortexte": "SOCF0611157A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-05-12" }, { "@id": "LEGIARTI000006667831", "@num": "Annexe 1", "#text": "Arrêté du 28 juin 2006 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000458139", "@nortexte": "SOCF0611404A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-06-28" }, { "@id": "LEGIARTI000006445297", "@num": "ANNEXE", "#text": "Arrêté du 31 août 2006 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000457739", "@nortexte": "SOCF0611828A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-08-31" }, { "@id": "LEGIARTI000021115333", "@num": "Annexe", "#text": "Arrêté du 2 octobre 2006 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273676", "@nortexte": "SOCF0611982A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-10-02" }, { "@id": "LEGIARTI000037919784", "@num": "83", "#text": "Loi n° 2006-1640 du 21 décembre 2006 - art. 83 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000038887927", "@num": "83", "#text": "Loi n° 2006-1640 du 21 décembre 2006 - art. 83 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000041802588", "@num": "83", "#text": "Loi n° 2006-1640 du 21 décembre 2006 - art. 83 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000042012491", "@num": "83", "#text": "Loi n° 2006-1640 du 21 décembre 2006 - art. 83 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000043276446", "@num": "83", "#text": "Loi n° 2006-1640 du 21 décembre 2006 - art. 83 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000046812345", "@num": "83", "#text": "Loi n° 2006-1640 du 21 décembre 2006 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "JORFTEXT000000271094", "#text": "LOI2007-290", "@sens": "cible", "@cidtexte": "JORFTEXT000000271094", "@nortexte": "SOCX0600231L", "@numtexte": "2007-290", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000006667841", "@num": "ANNEXE", "#text": "Arrêté du 23 mars 2007 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000618573", "@nortexte": "SOCF0710939A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-03-23" }, { "@id": "LEGIARTI000006667839", "@num": "ANNEXE", "#text": "Arrêté du 23 mars 2007 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429135", "@nortexte": "SOCF0710937A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-03-23" }, { "@id": "LEGIARTI000006667840", "@num": "ANNEXE", "#text": "Arrêté du 23 mars 2007 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000793956", "@nortexte": "SOCF0710938A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-03-23" }, { "@id": "LEGITEXT000017744670", "#text": "Décret n°2007-1789\n du 19 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017727639", "@nortexte": "ECEI0770208D", "@numtexte": "2007-1789", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-19" }, { "@id": "JORFTEXT000017727639", "#text": "Décret n°2007-1789 du 19 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017727639", "@nortexte": "ECEI0770208D", "@numtexte": "2007-1789", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-19" }, { "@id": "LEGITEXT000018159983", "#text": "Décret n°2008-172\n du 22 février 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018158823", "@nortexte": "ECEI0773814D", "@numtexte": "2008-172", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-02-22" }, { "@id": "JORFTEXT000018158823", "#text": "Décret n°2008-172 du 22 février 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018158823", "@nortexte": "ECEI0773814D", "@numtexte": "2008-172", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-02-22" }, { "@id": "LEGITEXT000018573548", "#text": "Arrêté du 27 mars 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018571094", "@nortexte": "DEFD0807820A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-27" }, { "@id": "JORFTEXT000018571094", "#text": "Arrêté du 27 mars 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018571094", "@nortexte": "DEFD0807820A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-27" }, { "@id": "LEGITEXT000018574208", "#text": "Arrêté du 27 mars 2008 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000018571692", "@nortexte": "DEFD0807787A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-27" }, { "@id": "JORFTEXT000018571692", "#text": "Arrêté du 27 mars 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018571692", "@nortexte": "DEFD0807787A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-27" }, { "@id": "JORFTEXT000018771433", "#text": "Arrêté du 28 avril 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018771433", "@nortexte": "MTSS0808504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-28" }, { "@id": "LEGITEXT000018839775", "#text": "Décret n°2008-489\n du 22 mai 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018838468", "@nortexte": "SJSH0803658D", "@numtexte": "2008-489", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-22" }, { "@id": "JORFTEXT000018838468", "#text": "Décret n°2008-489 du 22 mai 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018838468", "@nortexte": "SJSH0803658D", "@numtexte": "2008-489", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-22" }, { "@id": "JORFARTI000019237563", "#text": "Arrêté du 7 juillet 2008 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019237550", "@nortexte": "ECED0816655A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-07" }, { "@id": "JORFTEXT000019509473", "#text": "Arrêté du 12 septembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019509473", "@nortexte": "MCCB0819517A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-12" }, { "@id": "LEGITEXT000020033738", "#text": "Arrêté du 16 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020018655", "@nortexte": "DEFD0830988A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-16" }, { "@id": "LEGITEXT000020033749", "#text": "Arrêté du 16 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020018667", "@nortexte": "DEFD0830989A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-16" }, { "@id": "JORFTEXT000020018655", "#text": "Arrêté du 16 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020018655", "@nortexte": "DEFD0830988A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-16" }, { "@id": "JORFTEXT000020018667", "#text": "Arrêté du 16 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020018667", "@nortexte": "DEFD0830989A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-16" }, { "@id": "LEGITEXT000020619238", "#text": "Arrêté du 2 avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020609087", "@nortexte": "MTSS0909568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-02" }, { "@id": "JORFTEXT000020609087", "#text": "Arrêté du 2 avril 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020609087", "@nortexte": "MTSS0909568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-02" }, { "@id": "JORFTEXT000020612883", "#text": "Ordonnance n°2009-537 du 14 mai 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020612883", "@nortexte": "IOCO0900932R", "@numtexte": "2009-537", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-05-14" }, { "@id": "LEGITEXT000020625420", "#text": "Ordonnance n°2009-537 du 14 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020612883", "@nortexte": "IOCO0900932R", "@numtexte": "2009-537", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-05-14" }, { "@id": "LEGITEXT000020753564", "#text": "Décret n°2009-703\n du 16 juin 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020752719", "@nortexte": "ECEI0906857D", "@numtexte": "2009-703", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "JORFARTI000020856994", "#text": "Arrêté du 30 juin 2009 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020856989", "@nortexte": "ECED0915061A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-06-30" }, { "@id": "LEGITEXT000021060263", "#text": "Décret n°2009-1136\n du 21 septembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021059936", "@nortexte": "INDG0907221D", "@numtexte": "2009-1136", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-09-21" }, { "@id": "LEGITEXT000021263773", "#text": "Arrêté du 4 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021262064", "@nortexte": "MCCB0919079A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-04" }, { "@id": "LEGIARTI000021279276", "@num": "Annexe", "#text": "Arrêté du 4 novembre 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021276686", "@nortexte": "ECED0926070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-04" }, { "@id": "JORFARTI000021276692", "#text": "Arrêté du 4 novembre 2009 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021276686", "@nortexte": "ECED0926070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-04" }, { "@id": "LEGITEXT000021880771", "#text": "Arrêté du 17 février 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021878957", "@nortexte": "DEFD1005007A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-17" }, { "@id": "LEGITEXT000021880920", "#text": "Arrêté du 17 février 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021878969", "@nortexte": "DEFD1005006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-17" }, { "@id": "JORFTEXT000021878957", "#text": "Arrêté du 17 février 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021878957", "@nortexte": "DEFD1005007A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-17" }, { "@id": "JORFTEXT000021878969", "#text": "Arrêté du 17 février 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021878969", "@nortexte": "DEFD1005006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-17" }, { "@id": "JORFARTI000021889101", "#text": "Arrêté du 15 février 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021889092", "@nortexte": "ECED1004990A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-15" }, { "@id": "JORFTEXT000022142768", "#text": "Arrêté du 21 avril 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022142768", "@nortexte": "MTSS1011117A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-21" }, { "@id": "LEGITEXT000022373228", "#text": "Décret n°2010-674\n du 18 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022363435", "@nortexte": "SASS0917548D", "@numtexte": "2010-674", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-18" }, { "@id": "JORFTEXT000022363435", "#text": "Décret n°2010-674 du 18 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022363435", "@nortexte": "SASS0917548D", "@numtexte": "2010-674", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-18" }, { "@id": "JORFARTI000022481275", "#text": "Arrêté du 25 juin 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022481266", "@nortexte": "ECED1018006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-06-25" }, { "@id": "JORFTEXT000022799447", "#text": "Arrêté du 1er septembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022799447", "@nortexte": "MCCB1019628A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-01" }, { "@id": "KALIARTI000023175926", "#text": "Accès aux certificats de qualification professi... - art. (VE)", "@sens": "cible", "@cidtexte": "KALITEXT000023175924", "@nortexte": "ASET1050995M", "@typelien": "CITATION", "@naturetexte": "Accord", "@datesignatexte": "2010-04-21" }, { "@id": "JORFARTI000023218202", "#text": "Arrêté du 1er décembre 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023218193", "@nortexte": "ETSD1030808A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-01" }, { "@id": "KALIARTI000023374735", "@num": "1er", "#text": "relatif à la prévention des risques psychosociaux - art. 1er (VNE)", "@sens": "cible", "@cidtexte": "KALITEXT000023374733", "@nortexte": "ASET1051209M", "@typelien": "CITATION", "@naturetexte": "Accord", "@datesignatexte": "2010-07-31" }, { "@id": "LEGITEXT000023590908", "#text": "Arrêté du 2 février 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023589163", "@nortexte": "DEFM1103996A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-02-02" }, { "@id": "LEGITEXT000023590925", "#text": "Arrêté du 2 février 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023589151", "@nortexte": "DEFM1104003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-02-02" }, { "@id": "JORFTEXT000023589151", "#text": "Arrêté du 2 février 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023589151", "@nortexte": "DEFM1104003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-02-02" }, { "@id": "JORFTEXT000023589163", "#text": "Arrêté du 2 février 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023589163", "@nortexte": "DEFM1103996A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-02-02" }, { "@id": "JORFTEXT000023926251", "#text": "Arrêté du 27 avril 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023926251", "@nortexte": "ETSS1111665A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-04-27" }, { "@id": "JORFTEXT000024493414", "#text": "Arrêté du 3 août 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024493414", "@nortexte": "MCCB1118128A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-03" }, { "@id": "LEGITEXT000025378014", "#text": "Arrêté du 27 janvier 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025376392", "@nortexte": "DEFH1200795A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-27" }, { "@id": "LEGITEXT000025383026", "#text": "Arrêté du 27 janvier 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025376404", "@nortexte": "DEFH1200800A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-27" }, { "@id": "JORFTEXT000025376392", "#text": "Arrêté du 27 janvier 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025376392", "@nortexte": "DEFH1200795A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-27" }, { "@id": "JORFTEXT000025376404", "#text": "Arrêté du 27 janvier 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025376404", "@nortexte": "DEFH1200800A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-27" }, { "@id": "JORFTEXT000025747256", "#text": "Arrêté du 18 avril 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025747256", "@nortexte": "ETSS1220703A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-04-18" }, { "@id": "JORFARTI000025803133", "#text": "Décision n°2012-240 QPC du 4 mai 2012 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025803132", "@nortexte": "CSCX1222762S", "@numtexte": "2012-240 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2012-05-04" }, { "@id": "JORFARTI000025943830", "#text": "Ordonnance n°2012-785 du 31 mai 2012 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025943780", "@nortexte": "AFSX1207294R", "@numtexte": "2012-785", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2012-05-31" }, { "@id": "KALIARTI000026976086", "@num": "3.5", "#text": "Formation aux métiers de la promotion du médica... - art. 3.5 (VNE)", "@sens": "cible", "@cidtexte": "KALITEXT000026976070", "@nortexte": "ASET1251384M", "@typelien": "CITATION", "@naturetexte": "Accord", "@datesignatexte": "2012-09-26" }, { "@id": "LEGITEXT000027124881", "#text": "Arrêté du 24 janvier 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027123323", "@nortexte": "DEFH1304160A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-01-24" }, { "@id": "LEGITEXT000027124898", "#text": "Arrêté du 24 janvier 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027123333", "@nortexte": "DEFH1304162A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-01-24" }, { "@id": "JORFTEXT000027123323", "#text": "Arrêté du 24 janvier 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027123323", "@nortexte": "DEFH1304160A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-01-24" }, { "@id": "JORFTEXT000027123333", "#text": "Arrêté du 24 janvier 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027123333", "@nortexte": "DEFH1304162A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-01-24" }, { "@id": "JORFTEXT000027221846", "#text": "Arrêté du 8 mars 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027221846", "@nortexte": "AFSS1307236A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-03-08" }, { "@id": "LEGITEXT000027963029", "#text": "Décret n°2013-828\n du 16 septembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027962056", "@nortexte": "AFSS1318055D", "@numtexte": "2013-828", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-09-16" }, { "@id": "JORFTEXT000027962056", "#text": "Décret n°2013-828 du 16 septembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027962056", "@nortexte": "AFSS1318055D", "@numtexte": "2013-828", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-09-16" }, { "@id": "LEGITEXT000028700880", "#text": "Arrêté du 24 février 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028699719", "@nortexte": "DEFH1403140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-24" }, { "@id": "LEGITEXT000028700927", "#text": "Arrêté du 24 février 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028699709", "@nortexte": "DEFH1403137A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-24" }, { "@id": "JORFTEXT000028699709", "#text": "Arrêté du 24 février 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028699709", "@nortexte": "DEFH1403137A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-24" }, { "@id": "JORFTEXT000028699719", "#text": "Arrêté du 24 février 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028699719", "@nortexte": "DEFH1403140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-24" }, { "@id": "JORFTEXT000028884279", "#text": "Arrêté du 23 avril 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028884279", "@nortexte": "AFSS1409719A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-04-23" }, { "@id": "KALIARTI000029148712", "@num": "5", "#text": "Création des CQP « Vente itinérante » et « Admi... - art. 5 (VE)", "@sens": "cible", "@cidtexte": "KALITEXT000029148703", "@nortexte": "ASET1450452M", "@typelien": "CITATION", "@naturetexte": "Accord", "@datesignatexte": "2014-02-18" }, { "@id": "LEGITEXT000030347501", "#text": "ARRÊTÉ du 4 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345896", "@nortexte": "DEFH1503348A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-04" }, { "@id": "LEGITEXT000030347518", "#text": "ARRÊTÉ du 4 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345908", "@nortexte": "DEFH1503349A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-04" }, { "@id": "JORFTEXT000030345896", "#text": "ARRÊTÉ du 4 mars 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030345896", "@nortexte": "DEFH1503348A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-04" }, { "@id": "JORFTEXT000030345908", "#text": "ARRÊTÉ du 4 mars 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030345908", "@nortexte": "DEFH1503349A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-04" }, { "@id": "JORFTEXT000030467874", "#text": "ARRÊTÉ du 8 avril 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030467874", "@nortexte": "AFSS1508542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-08" }, { "@id": "LEGITEXT000030856630", "#text": "DÉCRET n°2015-828 du 6 juillet 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030855217", "@nortexte": "AFSH1430475D", "@numtexte": "2015-828", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-06" }, { "@id": "JORFTEXT000030855217", "#text": "DÉCRET n°2015-828 du 6 juillet 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030855217", "@nortexte": "AFSH1430475D", "@numtexte": "2015-828", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-06" }, { "@id": "LEGITEXT000032105330", "#text": "Arrêté du 12 février 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032101570", "@nortexte": "DEFH1603206A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-12" }, { "@id": "JORFTEXT000032101570", "#text": "Arrêté du 12 février 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032101570", "@nortexte": "DEFH1603206A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-12" }, { "@id": "JORFTEXT000032101580", "#text": "Arrêté du 12 février 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032101580", "@nortexte": "DEFH1603208A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-12" }, { "@id": "JORFTEXT000032369630", "#text": "Arrêté du 8 mars 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032369630", "@nortexte": "AFSS1608372A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-08" }, { "@id": "JORFTEXT000034187453", "#text": "Arrêté du 20 février 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034187453", "@nortexte": "AFSS1704664A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-20" }, { "@id": "KALIARTI000035657801", "@num": "4", "#text": "Création de deux certificats de qualification p... - art. 4 (VE)", "@sens": "cible", "@cidtexte": "KALITEXT000035657791", "@nortexte": "ASET1750648M", "@typelien": "CITATION", "@naturetexte": "Accord de branche", "@datesignatexte": "2017-04-24" }, { "@id": "JORFTEXT000036681573", "#text": "Arrêté du 16 février 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036681573", "@nortexte": "SSAS1804698A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-16" }, { "@id": "JORFTEXT000038184945", "#text": "Arrêté du 13 février 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038184945", "@nortexte": "SSAS1904907A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-13" }, { "@id": "JORFTEXT000041636129", "#text": "Arrêté du 19 février 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000041636129", "@nortexte": "SSAS2005316A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-19" }, { "@id": "JORFTEXT000043311316", "#text": "Arrêté du 31 mars 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043311316", "@nortexte": "MTRS2110413A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-31" }, { "@id": "JORFTEXT000045215459", "#text": "Arrêté du 10 février 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045215459", "@nortexte": "MTRS2202951A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-10" }, { "@id": "JORFTEXT000047377789", "#text": "Arrêté du 24 mars 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047377789", "@nortexte": "MTRS2308111A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-24" }, { "@id": "JORFTEXT000049339252", "#text": "Arrêté du 25 mars 2024", "@sens": "cible", "@cidtexte": "JORFTEXT000049339252", "@nortexte": "TSSS2408619A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-25" }, { "@id": "KALIARTI000005820650", "#text": "Accord du 27 mai 2004 - 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\n
L'Assemblée nationale et le Sénat ont délibéré,
L'Assemblée nationale a adopté,
Vu la décision du Conseil constitutionnel n° 2001-455 DC en date du 12 janvier 2002,
Le Président de la République promulgue la loi dont la teneur suit :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 17 janvier 2002.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Lionel Jospin

Le ministre de l'économie,

des finances et de l'industrie,

Laurent Fabius

La ministre de l'emploi et de la solidarité,

Élisabeth Guigou

La garde des sceaux, ministre de la justice,

Marylise Lebranchu

Le ministre de l'intérieur,

Daniel Vaillant

Le ministre de l'éducation nationale,

Jack Lang

Le ministre des affaires étrangères,

Hubert Védrine

Le ministre de la défense,

Alain Richard

Le ministre de l'équipement,

des transports et du logement,

Jean-Claude Gayssot

Le ministre de l'agriculture et de la pêche,

Jean Glavany

Le ministre de la fonction publique

et de la réforme de l'Etat,

Michel Sapin

La ministre déléguée à la famille, à l'enfance

et aux personnes handicapées,

Ségolène Royal

Le ministre délégué à la santé,

Bernard Kouchner

Le secrétaire d'Etat à l'outre-mer,

Christian Paul

La secrétaire d'Etat au logement,

Marie-Noëlle Lienemann

Le secrétaire d'Etat

aux petites et moyennes entreprises,

au commerce, à l'artisanat

et à la consommation,

François Patriat

La secrétaire d'Etat aux droits des femmes

et à la formation professionnelle,

Nicole Péry

Le secrétaire d'Etat à la défense

chargé des anciens combattants,

Jacques Floch

La secrétaire d'Etat aux personnes âgées,

Paulette Guinchard-Kunstler

" } }, "JORFTEXT000000509065": { "SM": { "CONTENU": "Modification du code général des impôts, du code des assurances. Modification de l'ordonnance n° 67-833 du 29 septembre 1967 : modification de l'article 5 A. Modification de la loi n° 87-416 du 17 juin 1987 sur l'épargne : modification de l'article 31 ; abrogation de l'article 33. Abrogation de la loi n° 79-12 du 3 janvier 1979 relative aux sociétés d'investissement à capital variable, à l'exception de ses articles 23, 24 et 29. Abrogation de la loi n° 79-594 du 13 juillet 1979 relative aux fonds communs de placement, à l'exception de ses articles 25, 26, 27. Modification de la loi n° 88-70 du 22 janvier 1988 sur les bourses de valeurs : abrogation de l'article 30. Transposition complète de la directive 85/611/CEE du Conseil portant coordination des dispositions législatives, réglementaires et administratives concernant certains organismes de placement collectif en valeurs mobilières (OPCVM)." }, "ABRO": { "CONTENU": "Texte partiellement abrogé: article 31 (al. 1, deuxième phrase), et partiellement codifié dans le nouveau code monétaire et financier (ordonnance 2000-1223): articles premier à 6, 7 (I), 8 à 18, 19 (I et III), 20 à 23-3, 24 (al.1 à 4), 25 à 39, 40 (sauf I), 41, 45 à 49, 53." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006277187", "@num": "130", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 130 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006277498", "@num": "157-2", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 157-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006276764", "@num": "95", "#text": "Loi n°66-537 du 24 juillet 1966 - 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art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515715", "@numtexte": "68-23", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-01-03" }, { "@id": "JORFTEXT000000339250", "#text": "Loi n°79-12 du 3 janvier 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFARTI000001118225", "@num": "23", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000886676", "#text": "Loi n°79-594 du 13 juillet 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "JORFARTI000001309997", "@num": "25", "#text": "Loi n°79-594 du 13 juillet 1979 - art. 25", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "LEGIARTI000006703659", "@num": "11", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000006704621", "@num": "53-1", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 53-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000706016", "#text": "Directive 85/611/CEE du Conseil du 20 décembre 1985 , v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000706016", "@nortexte": "31985L0611", "@numtexte": "85-611", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1985-12-20" }, { "@id": "JORFTEXT000000508808", "#text": "Loi n°87-416 du 17 juin 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFARTI000001299502", "@num": "31", "#text": "Loi n°87-416 du 17 juin 1987 - art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "LEGIARTI000006323074", "@num": "18", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 18 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "JORFTEXT000000684072", "#text": "Loi n°88-70 du 22 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684072", "@nortexte": "ECOX8700048L", "@numtexte": "88-70", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-01-22" }, { "@id": "JORFTEXT000000888115", "#text": "Directive Européenne n°88-220 du 22 mars 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000888115", "@nortexte": "388L0220", "@numtexte": "88-220", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1988-03-22" }, { "@id": "LEGITEXT000006069032", "#text": "Loi n°88-1201 du 23 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275530", "@num": "1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314194", "@num": "10", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314196", "@num": "11", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314196", "@num": "11", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314199", "@num": "12", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314199", "@num": "12", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314198", "@num": "12", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314200", "@num": "13", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314201", "@num": "14", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314202", "@num": "15", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314204", "@num": "16", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314203", "@num": "16", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314205", "@num": "16-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 16-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314211", "@num": "17", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314212", "@num": "18", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314213", "@num": "19", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314185", "@num": "2", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314215", "@num": "20", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314214", "@num": "20", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314217", "@num": "21", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314217", "@num": "21", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314221", "@num": "22", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314221", "@num": "22", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314220", "@num": "22", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314220", "@num": "22", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314219", "@num": "22", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314225", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314224", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314222", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314223", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314227", "@num": "23", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314228", "@num": "23-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 23-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314229", "@num": "23-2", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 23-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314230", "@num": "23-3", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 23-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314232", "@num": "24", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314234", "@num": "25", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 25 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314235", "@num": "26", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314236", "@num": "27", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314237", "@num": "28", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314238", "@num": "29", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 29 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314186", "@num": "3", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314239", "@num": "30", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 30 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314242", "@num": "31", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 31 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314240", "@num": "31", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 31 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314243", "@num": "32", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 32 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314244", "@num": "33", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 33 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314246", "@num": "33-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 33-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314249", "@num": "33-2", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 33-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314250", "@num": "33-3", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 33-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314251", "@num": "33-4", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 33-4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314257", "@num": "34", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314256", "@num": "34", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314259", "@num": "35", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314262", "@num": "36", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 36 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314264", "@num": "37", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 37 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314266", "@num": "39", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314188", "@num": "4", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314187", "@num": "4", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314269", "@num": "40", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 40 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314268", "@num": "40", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 40 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314271", "@num": "41", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 41 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314270", "@num": "41", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314272", "@num": "42", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314273", "@num": "45", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 45 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314274", "@num": "46", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 46 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314274", "@num": "46", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 46 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314276", "@num": "47", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 47 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314276", "@num": "47", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 47 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314275", "@num": "47", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 47 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314277", "@num": "48", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 48 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314278", "@num": "49", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 49 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314189", "@num": "5", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314279", "@num": "50", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314280", "@num": "53", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314190", "@num": "6", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314191", "@num": "7", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314192", "@num": "8", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314193", "@num": "9", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000872103", "#text": "Décret n°89-158 du 9 mars 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGITEXT000006066999", "#text": "Décret n°89-158 du 9 mars 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327564", "@num": "1", "#text": "Décret n°89-158 du 9 mars 1989 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327563", "@num": "1", "#text": "Décret n°89-158 du 9 mars 1989 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327678", "@num": "10", "#text": "Décret n°89-158 du 9 mars 1989 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327687", "@num": "10-1", "#text": "Décret n°89-158 du 9 mars 1989 - art. 10-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327575", "@num": "2", "#text": "Décret n°89-158 du 9 mars 1989 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327575", "@num": "2", "#text": "Décret n°89-158 du 9 mars 1989 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327573", "@num": "2", "#text": "Décret n°89-158 du 9 mars 1989 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327573", "@num": "2", "#text": "Décret n°89-158 du 9 mars 1989 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327571", "@num": "2", "#text": "Décret n°89-158 du 9 mars 1989 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327571", "@num": "2", "#text": "Décret n°89-158 du 9 mars 1989 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327572", "@num": "2", "#text": "Décret n°89-158 du 9 mars 1989 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327572", "@num": "2", "#text": "Décret n°89-158 du 9 mars 1989 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327574", "@num": "2", "#text": "Décret n°89-158 du 9 mars 1989 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327574", "@num": "2", "#text": "Décret n°89-158 du 9 mars 1989 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327581", "@num": "3", "#text": "Décret n°89-158 du 9 mars 1989 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327590", "@num": "3 bis", "#text": "Décret n°89-158 du 9 mars 1989 - art. 3 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327603", "@num": "4", "#text": "Décret n°89-158 du 9 mars 1989 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327603", "@num": "4", "#text": "Décret n°89-158 du 9 mars 1989 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327600", "@num": "4", "#text": "Décret n°89-158 du 9 mars 1989 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327600", "@num": "4", "#text": "Décret n°89-158 du 9 mars 1989 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327602", "@num": "4", "#text": "Décret n°89-158 du 9 mars 1989 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327602", "@num": "4", "#text": "Décret n°89-158 du 9 mars 1989 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327601", "@num": "4", "#text": "Décret n°89-158 du 9 mars 1989 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327601", "@num": "4", "#text": "Décret n°89-158 du 9 mars 1989 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327609", "@num": "4 bis", "#text": "Décret n°89-158 du 9 mars 1989 - art. 4 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327608", "@num": "4 bis", "#text": "Décret n°89-158 du 9 mars 1989 - art. 4 bis (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327619", "@num": "5", "#text": "Décret n°89-158 du 9 mars 1989 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327618", "@num": "5", "#text": "Décret n°89-158 du 9 mars 1989 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327616", "@num": "5", "#text": "Décret n°89-158 du 9 mars 1989 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327617", "@num": "5", "#text": "Décret n°89-158 du 9 mars 1989 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327630", "@num": "6", "#text": "Décret n°89-158 du 9 mars 1989 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327630", "@num": "6", "#text": "Décret n°89-158 du 9 mars 1989 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327628", "@num": "6", "#text": "Décret n°89-158 du 9 mars 1989 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327627", "@num": "6", "#text": "Décret n°89-158 du 9 mars 1989 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327629", "@num": "6", "#text": "Décret n°89-158 du 9 mars 1989 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327629", "@num": "6", "#text": "Décret n°89-158 du 9 mars 1989 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327641", "@num": "7", "#text": "Décret n°89-158 du 9 mars 1989 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327639", "@num": "7", "#text": "Décret n°89-158 du 9 mars 1989 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327640", "@num": "7", "#text": "Décret n°89-158 du 9 mars 1989 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327651", "@num": "8", "#text": "Décret n°89-158 du 9 mars 1989 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327650", "@num": "8", "#text": "Décret n°89-158 du 9 mars 1989 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327649", "@num": "8", "#text": "Décret n°89-158 du 9 mars 1989 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327648", "@num": "8", "#text": "Décret n°89-158 du 9 mars 1989 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327660", "@num": "8 bis", "#text": "Décret n°89-158 du 9 mars 1989 - art. 8 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327659", "@num": "8 bis", "#text": "Décret n°89-158 du 9 mars 1989 - art. 8 bis (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327658", "@num": "8 bis", "#text": "Décret n°89-158 du 9 mars 1989 - art. 8 bis (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327669", "@num": "9", "#text": "Décret n°89-158 du 9 mars 1989 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327668", "@num": "9", "#text": "Décret n°89-158 du 9 mars 1989 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "LEGIARTI000006327667", "@num": "9", "#text": "Décret n°89-158 du 9 mars 1989 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872103", "@nortexte": "ECOT8926024D", "@numtexte": "89-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-09" }, { "@id": "JORFTEXT000000841627", "#text": "Arrêté du 31 juillet 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000841627", "@nortexte": "ECOT8926027A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-07-31" }, { "@id": "JORFTEXT000000322093", "#text": "Loi n°89-531 du 2 août 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000322093", "@nortexte": "ECOX8900024L", "@numtexte": "89-531", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-08-02" }, { "@id": "JORFARTI000002075158", "@num": "36", "#text": "Loi n°89-531 du 2 août 1989 - art. 36, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000322093", "@nortexte": "ECOX8900024L", "@numtexte": "89-531", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-08-02" }, { "@id": "JORFARTI000001686574", "@num": "37", "#text": "Loi n°89-531 du 2 août 1989 - art. 37, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000322093", "@nortexte": "ECOX8900024L", "@numtexte": "89-531", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-08-02" }, { "@id": "JORFARTI000001686575", "@num": "39", "#text": "Loi n°89-531 du 2 août 1989 - art. 39, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000322093", "@nortexte": "ECOX8900024L", "@numtexte": "89-531", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-08-02" }, { "@id": "JORFTEXT000000477337", "#text": "Arrêté du 6 septembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000477337", "@nortexte": "ECOT8920103A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-06" }, { "@id": "LEGITEXT000006059160", "#text": "Arrêté du 6 septembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000477337", "@nortexte": "ECOT8920103A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006384337", "@num": "1", "#text": "Arrêté du 6 septembre 1989 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000477337", "@nortexte": "ECOT8920103A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006384346", "@num": "2", "#text": "Arrêté du 6 septembre 1989 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000477337", "@nortexte": "ECOT8920103A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006384347", "@num": "2", "#text": "Arrêté du 6 septembre 1989 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000477337", "@nortexte": "ECOT8920103A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-06" }, { "@id": "JORFTEXT000000332976", "#text": "Décret n°89-623 du 6 septembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006327976", "@num": "1", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328302", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328296", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328297", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328301", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328298", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328310", "@num": "10-1", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328309", "@num": "10-1", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328311", "@num": "10-1", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328356", "@num": "10-4", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328357", "@num": "10-4", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328395", "@num": "10-5", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976",