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Au livre I, 1ère partie, titre IV, de l'annexe II au CGI, il est inséré un chapitre I bis y rédigé." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000414455", "#text": "Loi n° 2003-721 du 1 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000414455", "@nortexte": "ECOX0200174L", "@numtexte": "2003-721", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" } ] }, "TITRE": "Décret n°2004-851 du 24 août 2004", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "IMPOTS", "COGE GENERAL DES IMPOTS", "CGI", "FISCALITE", "SOCIETE", "CONTRIBUABLE", "IMPOT DE SOLIDARITE SUR LA FORTUNE", "ISF", "TAUX", "RECOUVREMENT" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Décret n° 2004-851 du 24 août 2004 pris pour l'application de l'article 885 I bis du code général des impôts et modifiant l'annexe II au même code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000258316", "NOR": "ECOF0400030D", "NUM": "2004-851", "DATE_PUBLI": "2004-08-25", "DATE_TEXTE": "2004-08-24", "NUM_SEQUENCE": 3, "ORIGINE_PUBLI": "JORF n°197 du 25 août 2004", "PAGE_DEB_PUBLI": 15225, "PAGE_FIN_PUBLI": 15226 } }, "META_COMMUN": { "ID": "JORFTEXT000000258316", "URL": "texte/version/JORF/TEXT/00/00/00/25/83/JORFTEXT000000258316.xml", "ID_ELI": "http://www.legifrance.gouv.fr/eli/decret/2004/8/24/ECOF0400030D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DE004851", "ELI_ALIAS": { "ID_ELI_ALIAS": "http://www.legifrance.gouv.fr/eli/decret/2004/8/24/2004-851/jo/texte" } } }, "VISAS": { "CONTENU": "

\n
Le Premier ministre,
Sur le rapport du ministre d'Etat, ministre de l'économie, des finances et de l'industrie,
Vu le code général des impôts, notamment son article 885 I bis, et l'annexe II à ce code ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :

" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 24 août 2004.

Jean-Pierre Raffarin

Par le Premier ministre :

Le ministre d'Etat, ministre de l'économie,

des finances et de l'industrie,

Nicolas Sarkozy

Le secrétaire d'Etat au budget

et à la réforme budgétaire,

Dominique Bussereau

" } }, "JORFTEXT000000414455": { "SM": { "CONTENU": "Modification du code du commerce, du code rural, du code de la construction et de l'habitation, du code de la consommation, du code du travail, du code de la sécurité sociale, du code monétaire et financier, du code général des collectivités territoriales, du code général des impôts, du code du service national. Modification de la loi n° 47-1775 du 10 septembre 1947 portant statut de la coopération : modification de l'article 27. Modification de la loi n° 96-603 du 5 juillet 1996 relative au développement et à la promotion du commerce et de l'artisanat : création après l'article 19 de l'article 19-1 ; modification de l'article 19. Modification de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle : modification de l'article 4 (création du III). Modification de la loi n° 77-2 du 3 janvier 1977 sur l'architecture : création de l'article 12 ; modification de l'article 13. Modification de la loi n° 84-578 du 9 juillet 1984 sur le développement de l'initiative économique : modification de l'article 1er. Modification de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale : modification de l'article 16. Modification de la loi n° 92-666 du 16 juillet 1992 relative au plan d'épargne en actions : modification de l'article 4. Modification de la loi n° 99-574 du 9 juillet 1999 d'orientation agricole : abrogation de l'article 71. Transposition complète de la directive 2003/58/CE du Parlement européen et du Conseil du 15 juillet 2003 modifiant la directive 68/151/CEE du Conseil en ce qui concerne les obligations de publicité de certaines formes de sociétés." }, "TP": { "CONTENU": "

(1) Loi n° 2003-721.

- Travaux préparatoires :

Assemblée nationale :

Projet de loi n° 507 ;

Rapport de Mme Catherine Vautrin et M. Gilles Carrez, au nom de la commission spéciale, n° 572 ;

Discussion les 4, 5 et 6 février 2003 et adoption le 11 février 2003.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, n° 170 (2002-2003) ;

Rapport de M. Jean-Jacques Hyest, Mme Annick Bocandé et M. René Trégouët, au nom de la commission spéciale, n° 217 (2002-2003) ;

Discussion du 25 au 27 mars 2003 et adoption le 27 mars 2003.

Assemblée nationale :

Projet de loi, modifié par le Sénat, n° 760 ;

Rapport de Mme Catherine Vautrin et M. Gilles Carrez, au nom de la commission spéciale, n° 882 ;

Discussion les 3 et 4 juin 2003 et adoption le 4 juin 2003.

Sénat :

Projet de loi, adopté avec modifications par l'Assemblée nationale en deuxième lecture, n° 338 (2002-2003) ;

Rapport de M. Jean-Jacques Hyest, Mme Annick Bocandé et M. René Trégouët, au nom de la commission spéciale, n° 353 (2002-2003) ;

Discussion et adoption le 18 juin 2003.

Assemblée nationale :

Projet de loi, modifié par le Sénat en deuxième lecture, n° 961 ;

Rapport de Mme Catherine Vautrin et M. Gilles Carrez, au nom de la commission mixte paritaire, n° 984 ;

Discussion et adoption le 17 juillet 2003.

Sénat :

Rapport de Mme Annick Bocandé, MM. Jean-Jacques Hyest et René Trégouët, au nom de la commission mixte paritaire, n° 368 (2002-2003) ;

Discussion et adoption le 21 juillet 2003.

- Conseil constitutionnel :

Décision n° 2003-477 DC du 31 juillet 2003 publiée au Journal officiel de ce jour.

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\n
L'Assemblée nationale et le Sénat ont adopté,
Vu la décision n° 2003-477 DC du Conseil constitutionnel en date du 31 juillet 2003 ;
Le Président de la République promulgue la loi dont la teneur suit :

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

Fait à Paris, le 1er août 2003.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Jean-Pierre Raffarin

Le ministre des affaires sociales,

du travail et de la solidarité,

François Fillon

Le ministre de l'économie,

des finances et de l'industrie,

Francis Mer

Le garde des sceaux, ministre de la justice,

Dominique Perben

Le ministre de l'agriculture, de l'alimentation,

de la pêche et des affaires rurales,

Hervé Gaymard

Le ministre délégué au budget

et à la réforme budgétaire,

Alain Lambert

Le secrétaire d'Etat

aux petites et moyennes entreprises,

au commerce, à l'artisanat,

aux professions libérales

et à la consommation,

Renaud Dutreil

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