{ "article": { "LEGIARTI000006295034": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "371 EA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1979-01-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006295034", "URL": "article/LEGI/ARTI/00/00/06/29/50/LEGIARTI000006295034.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0371AFXXXXXBA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 371 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 371 I", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006912823", "@num": "23", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 23 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "JORFTEXT000000307540", "#text": "Décret 75-911 1975-10-06 ART. 8 JORF 9 OCTOBRE 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "JORFTEXT000000696786", "#text": "Décret 79-71 1979-01-23 ART. 5 JORF 25 JANVIER 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000696786", "@numtexte": "79-71", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-01-23" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000033238693", "@num": "371 Z octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238695", "@num": "371 Z septies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146707", "@fin": "2999-01-01", "#text": "Section I : Centres de gestion agréés", "@debut": "1979-01-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133678", "@fin": "2999-01-01", "#text": "Chapitre I bis : Centres de gestion agréés et associations agréées des professions libérales", "@debut": "1978-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114395", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1978-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295034", "@fin": "1995-10-27", "@num": "371 EA", "@etat": "MODIFIE", "@debut": "1979-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295035", "@fin": "2008-01-01", "@num": "371 EA", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017719951", "@fin": "2016-10-14", "@num": "371 EA", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033238633", "@fin": "2999-01-01", "@num": "371 EA", "@etat": "VIGUEUR", "@debut": "2016-10-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les statuts des centres doivent contenir des stipulations selon lesquelles les centres s'engagent :
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1° A ne faire aucune publicité directe ou indirecte, sauf dans les journaux et bulletins professionnels, et, en ce qui concerne les centres de gestion bénéficiant de l'une des habilitations prévues à l'article 371 I, à se conformer aux dispositions de l'article 23 de l'ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts-comptables et des comptables agréés et réglementant les titres et les professions d'expert-comptable et de comptable agréé ;
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2° A faire figurer sur leur correspondance et sur tous les documents établis par leurs soins leur qualité de centres de gestion agréés et les références de la décision d'agrément ;
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3° A informer l'administration fiscale des modifications apportées à leurs statuts et des changements intervenus en ce qui concerne les personnes qui les dirigent ou les administrent, dans le délai d'un mois à compter de la réalisation de ces modifications ou changements ; pour ces personnes, le centre doit fournir à l'administration fiscale le certificat prévu à l'article 371 D ;
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4° A souscrire un contrat auprès d'une société d'assurance ou d'un assureur agréé en application du livre III du code des assurances les garantissant contre les conséquences pécuniaires de la responsabilité civile professionnelle qu'ils peuvent encourir en raison des négligences et fautes commises dans l'exercice de leurs activités ;
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5° Au cas où l'agrément leur serait retiré, à en informer leurs adhérents dès réception de la notification de la décision de retrait.
" } }, "LEGIARTI000006295046": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "371 I", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-10-25", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006295046", "URL": "article/LEGI/ARTI/00/00/06/29/50/LEGIARTI000006295046.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0371AJXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quater C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 371 A, 371 F, 371 G", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000307540", "#text": "Décret 75-911 1975-10-06 art. 16 I", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "JORFTEXT000000696786", "#text": "Décret 79-71 1979-01-23 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000696786", "@numtexte": "79-71", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-01-23" }, { "@id": "LEGIARTI000017719956", "@num": "371 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295035", "@num": "371 EA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146707", "@fin": "2999-01-01", "#text": "Section I : Centres de gestion agréés", "@debut": "1979-01-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133678", "@fin": "2999-01-01", "#text": "Chapitre I bis : Centres de gestion agréés et associations agréées des professions libérales", "@debut": "1978-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114395", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1978-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295046", "@fin": "2000-10-25", "@num": "371 I", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295047", "@fin": "2005-10-06", "@num": "371 I", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295048", "@fin": "2012-04-01", "@num": "371 I", "@etat": "MODIFIE", "@debut": "2005-10-06", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025622275", "@fin": "2012-07-01", "@num": "371 I", "@etat": "ABROGE", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour que l'agrément prévu à l'article 1649 quater C du code général des impôts les habilite à tenir et à présenter les documents comptables de leurs adhérents, les centres de gestion apportant leur assistance exclusivement aux agriculteurs doivent établir que les responsables de leurs services comptables remplissent les conditions définies au I de l'article 16 du décret n° 75-911 du 6 octobre 1975.
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Pour que l'agrément prévu à l'article 1649 quater C précité les habilite à tenir et présenter les documents comptables de leurs adhérents ayant opté pour le régime simplifié d'imposition, les centres de gestion créés par les personnes ou organismes mentionnés à l'article 371 A doivent, lorsqu'ils apportent leur assistance à des industriels, commerçants et artisans, établir que les responsables de leurs services comptables remplissent les conditions définies au I de l'article 16 du décret n° 75-911 du 6 octobre 1975, la pratique professionnelle s'appréciant en matière de gestion et de comptabilité des entreprises industrielles ou commerciales.
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Les pièces justificatives des titres ou diplômes et de la pratique professionnelle désignés à l'article 16 du décret n° 75-911 du 6 octobre 1975 modifié par l'article 7 du décret n° 79-71 du 23 janvier 1979 sont jointes aux documents mentionnés à l'article 371 F.
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Au vu de ces pièces, la commission mentionnée à l'article 371 G émet un avis séparé sur l'octroi des habilitations prévues aux premier et au deuxième alinéas. Le directeur régional des impôts est sur ce point lié par l'avis de la commission.
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Dans le cas où des changements interviennent en ce qui concerne les responsables de leurs services comptables, les centres bénéficiant des habilitations mentionnées aux premier et deuxième alinéas doivent informer le directeur régional des impôts dans un délai d'un mois. Le maintien de l'habilitation est subordonné à une décision du directeur régional prise dans les conditions prévues au présent article.
" } }, "LEGIARTI000006295047": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "371 I", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-10-06", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006295047", "URL": "article/LEGI/ARTI/00/00/06/29/50/LEGIARTI000006295047.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0371AJXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quater C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 371 A, 371 F, 371 G", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000307540", "#text": "Décret 75-911 1975-10-06 art. 16 I", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "JORFTEXT000000696786", "#text": "Décret 79-71 1979-01-23 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000696786", "@numtexte": "79-71", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-01-23" }, { "@id": "LEGIARTI000006331247", "@num": "1", "#text": "Décret n°2000-1037 du 23 octobre 2000 - art. 1 () JORF 25 octobre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000585796", "@nortexte": "ECOF0000029D", "@numtexte": "2000-1037", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-10-23" }, { "@id": "LEGIARTI000017719956", "@num": "371 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295035", "@num": "371 EA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146707", "@fin": "2999-01-01", "#text": "Section I : Centres de gestion agréés", "@debut": "1979-01-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133678", "@fin": "2999-01-01", "#text": "Chapitre I bis : Centres de gestion agréés et associations agréées des professions libérales", "@debut": "1978-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114395", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1978-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295046", "@fin": "2000-10-25", "@num": "371 I", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295047", "@fin": "2005-10-06", "@num": "371 I", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295048", "@fin": "2012-04-01", "@num": "371 I", "@etat": "MODIFIE", "@debut": "2005-10-06", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025622275", "@fin": "2012-07-01", "@num": "371 I", "@etat": "ABROGE", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour que l'agrément prévu à l'article 1649 quater C du code général des impôts les habilite à tenir et à présenter les documents comptables de leurs adhérents, les centres de gestion apportant leur assistance exclusivement aux agriculteurs doivent établir que les responsables de leurs services comptables remplissent les conditions définies au I de l'article 16 du décret n° 75-911 du 6 octobre 1975.
\n
Pour que l'agrément prévu à l'article 1649 quater C précité les habilite à tenir et présenter les documents comptables de leurs adhérents ayant opté pour le régime simplifié d'imposition, les centres de gestion créés par les personnes ou organismes mentionnés à l'article 371 A doivent, lorsqu'ils apportent leur assistance à des industriels, commerçants et artisans, établir que les responsables de leurs services comptables remplissent les conditions définies au I de l'article 16 du décret n° 75-911 du 6 octobre 1975, la pratique professionnelle s'appréciant en matière de gestion et de comptabilité des entreprises industrielles ou commerciales.
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Les pièces justificatives des titres ou diplômes et de la pratique professionnelle désignés à l'article 16 du décret n° 75-911 du 6 octobre 1975 modifié par l'article 7 du décret n° 79-71 du 23 janvier 1979 sont jointes aux documents mentionnés à l'article 371 F.
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Au vu de ces pièces, la commission mentionnée à l'article 371 G émet un avis séparé sur l'octroi des habilitations prévues aux premier et au deuxième alinéas. Le directeur mentionné à l'article 371 G est sur ce point lié par l'avis de la commission.
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Dans le cas où des changements interviennent en ce qui concerne les responsables de leurs services comptables, les centres bénéficiant des habilitations mentionnées aux premier et deuxième alinéas doivent informer le directeur mentionné à l'article 371 G dans un délai d'un mois. Le maintien de l'habilitation est subordonné à une décision du directeur prise dans les conditions prévues aux troisième et quatrième alinéas.
" } }, "LEGIARTI000006296131": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "371 E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1979-01-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006296131", "URL": "article/LEGI/ARTI/00/00/06/29/61/LEGIARTI000006296131.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0371AFXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 371 I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 164 F unvicies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000307540", "#text": "Décret 75-911 1975-10-06 ART. 7 JORF 9 OCTOBRE 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "JORFTEXT000000696786", "#text": "Décret 79-71 1979-01-23 ART. 3, ART. 4 JORF 25 JANVIER 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000696786", "@numtexte": "79-71", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-01-23" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000023173527", "#text": "Arrêté du 25 novembre 2010 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023172944", "@nortexte": "BCRE1030104A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-25" }, { "@id": "LEGIARTI000033238697", "@num": "371 Z sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146707", "@fin": "2999-01-01", "#text": "Section I : Centres de gestion agréés", "@debut": "1979-01-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133678", "@fin": "2999-01-01", "#text": "Chapitre I bis : Centres de gestion agréés et associations agréées des professions libérales", "@debut": "1978-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114395", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1978-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006296130", "@fin": "1975-10-09", "@num": "371 E", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296131", "@fin": "1995-10-27", "@num": "371 E", "@etat": "MODIFIE", "@debut": "1979-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296132", "@fin": "2008-01-01", "@num": "371 E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017719956", "@fin": "2012-07-01", "@num": "371 E", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025685999", "@fin": "2014-01-01", "@num": "371 E", "@etat": "MODIFIE", "@debut": "2012-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028212926", "@fin": "2016-10-14", "@num": "371 E", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033238644", "@fin": "2019-01-01", "@num": "371 E", "@etat": "MODIFIE", "@debut": "2016-10-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033240703", "@fin": "2999-01-01", "@num": "371 E", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les statuts du centre précisent les conditions de participation à la gestion du centre des personnes ou organismes qui ont pris l'initiative de sa création.
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Ils doivent comporter en outre les stipulations suivantes :
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1° Dans le délai de six mois qui suit la date de clôture de leur exercice comptable, le centre fournit à ses membres adhérents, imposés d'après leur bénéfice réel, un dossier comprenant :
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a. Les ratios et les autres éléments caractérisant la situation financière et économique de l'entreprise : la nature de ces ratios et autres éléments est fixée par arrêté du ministre du budget, du ministre de l'agriculture, du ministre de l'industrie et du ministre du commerce et de l'artisanat (1) ;
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b. Un commentaire sur la situation financière et économique de l'entreprise ;
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c. A partir de la clôture du deuxième exercice suivant celui de l'adhésion et dans le même délai de six mois, le centre fournit à ses adhérents une analyse comparative des bilans et des comptes d'exploitation de l'entreprise. Toutefois, pour les entreprises soumises au régime simplifié d'imposition, seule l'analyse comparative des comptes d'exploitation doit être fournie ;
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2° Le centre élabore pour ceux de ses membres adhérents qui sont placés sous un régime réel d'imposition les déclarations afférentes à leur exploitation destinées à l'administration fiscale, lorsque ces membres en font la demande.
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Toutefois, ces déclarations ne peuvent porter que sur une période au cours de laquelle les intéressés étaient membres du centre ;
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3° L'adhésion au centre implique pour les membres adhérents imposés d'après leur bénéfice réel :
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a. L'engagement de produire à la personne ou à l'organisme chargé de tenir et de présenter leurs documents comptables tous les éléments nécessaires à l'établissement d'une comptabilité sincère de leur exploitation ;
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b. L'engagement de faire viser leurs déclarations de résultats par l'expert comptable ou le comptable agrée de leur choix qui tient, centralise ou surveille leur comptabilité, lorsque les documents comptables ne sont pas tenus et présentés par un centre bénéficiant de l'une des habilitations prévues à l'article 371 I ;
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c. L'obligation de communiquer au centre le bilan et les comptes d'exploitation générale et de pertes et profits de leur exploitation ainsi que tous documents annexes : toutefois, l'obligation de communiquer le bilan au centre ne concerne pas les entreprises soumises au régime simplifié d'imposition ;
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d. L'obligation pour les entreprises industrielles, commerciales ou artisanales, soumises à un régime de bénéfice réel autre que le régime simplifié, de communiquer au centre une ou plusieurs situations comptables provisoires, dont l'une concerne obligatoirement les six premiers mois de l'exercice, à fournir avant l'expiration du neuvième mois suivant le début de chaque exercice ;
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e. L'autorisation pour le centre de communiquer à l'agent de l'administration fiscale qui apporte son assistance technique au centre les documents mentionnés au présent article.
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En cas de manquements graves ou répétés aux engagements ou obligations sus-énoncés l'adhérent est exclu du centre. Il doit être mis en mesure, avant toute décision d'exclusion, de présenter sa défense sur les faits qui lui sont reprochés.
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(1) Voir annexe IV, art. 164 F unvicies.
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" } }, "LEGIARTI000006299515": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "344 IC", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1983-05-17" } }, "META_COMMUN": { "ID": "LEGIARTI000006299515", "URL": "article/LEGI/ARTI/00/00/06/29/95/LEGIARTI000006299515.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0344ARXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quater D IV", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 371 L", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 344 IA", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006912756", "@num": "17", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 17 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912802", "@num": "21", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 21 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912823", "@num": "23", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 23 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912834", "@num": "24", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 24 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "JORFTEXT000000307540", "#text": "Décret 75-911 1975-10-06 ART. 16 II", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGIARTI000006324266", "@num": "3", "#text": "Décret n°83-388 du 11 mai 1983 - art. 3 (V) JORF 17 MAI 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503038", "@numtexte": "83-388", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-05-11" }, { "@id": "LEGIARTI000006299514", "@num": "344 IB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 IB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146868", "@fin": "2999-01-01", "#text": "Chapitre II : Centres de gestion agréés", "@debut": "1983-05-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133761", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114434", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299515", "@fin": "1995-10-27", "@num": "344 IC", "@etat": "MODIFIE", "@debut": "1983-05-17", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006299516", "@fin": "2014-05-30", "@num": "344 IC", "@etat": "PERIME", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les centres de gestion mentionnés à l'article 344 IA doivent prendre et respecter les engagements suivants :
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1° Confier la responsabilité de leurs services comptables à des personnes répondant aux conditions de diplôme ou d'expérience professionnelle définies par l'article 16-II du décret n° 75-911 du 6 octobre 1975 modifié et employer au moins un responsable répondant à ces conditions pour dix techniciens salariés effectuant des travaux comptables ;
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2° Respecter les obligations incombant aux membres de l'ordre des experts-comptables et comptables agréés telles qu'elles sont définies par les articles 17, 21, 23 et 24 de l'ordonnance n° 45-2138 du 19 septembre 1945 modifiée en ce qui concerne l'obligation d'assurance, le respect du secret professionnel, l'interdiction de publicité et la fixation des tarifs ;
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3° Communiquer aux adhérents la liste des personnes inscrites au tableau dressé par le conseil régional de l'ordre en qualité d'expert-comptable, de comptable agréé ou d'expert-comptable stagiaire autorisé de manière à ce que chaque adhérent dispose du libre choix du professionnel qui sera chargé d'exercer une mission de surveillance sur son dossier et de lui délivrer le visa en application de l'article 1649 quater D-IV du code général des impôts ;
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4° Convenir par écrit avec l'adhérent de la nature des travaux comptables qui seront effectués au cours de l'exercice ainsi que du tarif qui sera appliqué et faire apparaître distinctement la somme correspondante et le montant de la cotisation réclamée par le centre ;
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5° Mentionner sur le registre des adhésions ou sur un document annexe la date de début et, le cas échéant, de cessation de leurs missions comptables ainsi que les nom et adresse du membre de l'ordre des experts-comptables et comptables agréés ou de l'expert-comptable stagiaire chargé de la mission de surveillance ;
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6° Effectuer les diligences leur permettant de s'assurer que les documents comptables qu'ils tiennent ou centralisent sont conformes aux prescriptions législatives ou réglementaires relatives à la tenue des comptes ;
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7° Indiquer, le cas échéant, sur l'attestation mentionnée à l'article 371 L de l'annexe II au code général des impôts, que la comptabilité est tenue ou centralisée par leurs soins et si le visa a été ou non délivré par le professionnel mentionné au 3° ci-dessus.
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" } }, "LEGIARTI000006323751": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-10-14", "DATE_DEBUT": "1975-10-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006323751", "URL": "article/LEGI/ARTI/00/00/06/32/37/LEGIARTI000006323751.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHDCXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002478216", "@num": "1", "#text": "Loi n°74-1114 du 27 décembre 1974 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000333533", "@numtexte": "74-1114", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "JORFTEXT000000307540", "#text": "Décret n° 75-911 du 6 octobre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGIARTI000033228219", "@num": "2", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000307540", "@num": "75-911", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 75-911 du 6 octobre 1975 relatif aux centres de gestion agréés", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000307540", "@c_titre_court": "Décret n° 75-911 du 6 octobre 1975" }, { "@fin": "2016-10-14", "#text": "Décret n°75-911 du 6 octobre 1975 N° 75-911 DU 6 OCTOBRE 1975 RELATIF AUX CENTRES DE GESTION AGREES", "@debut": "1975-10-09", "@id_txt": "LEGITEXT000006062392", "@c_titre_court": "Décret n°75-911 du 6 octobre 1975" } ], "@date_publi": "1975-10-09", "@date_signature": "1975-10-06" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006323751", "@fin": "2016-10-14", "@num": "1", "@etat": "ABROGE", "@debut": "1975-10-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour bénéficier de l'agrément prévu par l'article 1er de la loi n° 74-1114 du 27 décembre 1974, les centres de gestion doivent remplir les conditions prévues aux articles 2 à 10 du présent décret.
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" } }, "LEGIARTI000006324266": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1983-05-17" } }, "META_COMMUN": { "ID": "LEGIARTI000006324266", "URL": "article/LEGI/ARTI/00/00/06/32/42/LEGIARTI000006324266.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHGXXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 371 L", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006912756", "@num": "17", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 17 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912802", "@num": "21", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 21 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912823", "@num": "23", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 23 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912834", "@num": "24", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 24 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "JORFTEXT000000307540", "#text": "Décret 75-911 1975-10-06 ART. 16 II", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "JORFTEXT000000503959", "#text": "LOI 82-1126 1982-12-29 ART. 72 FINANCES POUR 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006324264", "@num": "1", "#text": "Décret n°83-388 du 11 mai 1983 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000503038", "@numtexte": "83-388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-05-11" }, { "@id": "LEGIARTI000006324265", "@num": "2", "#text": "Décret n°83-388 du 11 mai 1983 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503038", "@numtexte": "83-388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-05-11" }, { "@id": "LEGIARTI000006299515", "@num": "344 IC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 IC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1126 1126 1982-12-29 ART. 72 FINANCES POUR 1983", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000503038", "@num": "83-388", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°83-388 du 11 mai 1983 RELATIF A LA TENUE OU A LA CENTRALISATION PAR LES CENTRES DE GESTION AGREES DES DOCUMENTS COMPTABLES DE CERTAINS DE LEURS ADHERENTS", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000503038", "@c_titre_court": "Décret n°83-388 du 11 mai 1983" }, { "@fin": "2999-01-01", "#text": "Décret n°83-388 du 11 mai 1983 n° 83-388 du 11 mai 1983 relatif à la tenue ou à la centralisation par les centres de gestion agréés des documents comptables de certains de leurs adhérents.", "@debut": "1983-05-17", "@id_txt": "LEGITEXT000006064119", "@c_titre_court": "Décret n°83-388 du 11 mai 1983" } ], "@date_publi": "1983-05-17", "@date_signature": "1983-05-11" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006324266", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "1983-05-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les centres de gestion mentionnés à l'article premier doivent prendre et respecter les engagements suivants :

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1° Confier la responsabilité de leurs services comptables à des personnes répondant aux conditions de diplôme ou d'expérience professionnelle définies par l'article 16-II du décret du 6 octobre 1975 modifié susvisé et employer au moins un responsable répondant à ces conditions pour dix techniciens salariés effectuant des travaux comptables ;

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2° Respecter les obligations incombant aux membres de l'ordre des experts-comptables et comptables agréés telles qu'elles sont définies par les articles 17, 21, 23 et 24 de l'ordonnance n° 45-2138 du 19 septembre 1945 modifiée en ce qui concerne l'obligation d'assurance, le respect du secret professionnel, l'interdiction de publicité et la fixation des tarifs ;

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3° Communiquer aux adhérents la liste des personnes inscrites au tableau dressé par le conseil régional de l'ordre en qualité d'expert-comptable, de comptable agréé ou d'expert-comptable stagiaire autorisé de manière à ce que chaque adhérent dispose du libre choix du professionnel qui sera chargé d'exercer une mission de surveillance sur son dossier et de lui délivrer le visa en application de l'article 72 de la loi du 29 décembre 1982 susvisée ;

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4° Convenir par écrit avec l'adhérent de la nature des travaux comptables qui seront effectués au cours de l'exercice ainsi que du tarif qui sera appliqué et faire apparaître distinctement la somme correspondante et le montant de la cotisation réclamée par le centre ;

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5° Mentionner sur le registre des adhésions ou sur un document annexe la date de début et, le cas échéant, de cessation de leurs missions comptables ainsi que les nom et adresse du membre de l'ordre des experts-comptables et comptables agréés ou de l'expert-comptable stagiaire chargé de la mission de surveillance ;

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6° Effectuer les diligences leur permettant de s'assurer que les documents comptables qu'ils tiennent ou centralisent sont conformes aux prescriptions législatives ou réglementaires relatives à la tenue des comptes ;

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7° Indiquer, le cas échéant, sur l'attestation mentionnée à l'article 371 L de l'annexe II au code général des impôts, que la comptabilité est tenue ou centralisée par leurs soins et si le visa a été ou non délivré par le professionnel mentionné au 3° ci-dessus.

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\n
" } }, "LEGIARTI000033228219": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033228219", "URL": "article/LEGI/ARTI/00/00/33/22/82/LEGIARTI000033228219.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000307540", "#text": "Décret n° 75-911 du 6 octobre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGITEXT000006062392", "#text": "Décret n°75-911 du 6 octobre 1975 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGIARTI000006323751", "@num": "1", "#text": "Décret n°75-911 du 6 octobre 1975 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGIARTI000006323764", "@num": "10", "#text": "Décret n°75-911 du 6 octobre 1975 - art. 10 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGIARTI000006323765", "@num": "11", "#text": "Décret n°75-911 du 6 octobre 1975 - art. 11 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGIARTI000023585279", "@num": "12", "#text": "Décret n°75-911 du 6 octobre 1975 - art. 12 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGIARTI000006323767", "@num": "13", "#text": "Décret n°75-911 du 6 octobre 1975 - art. 13 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGIARTI000006323768", "@num": "14", "#text": "Décret n°75-911 du 6 octobre 1975 - art. 14 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGIARTI000006323769", "@num": "15", "#text": "Décret n°75-911 du 6 octobre 1975 - art. 15 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGIARTI000006323771", "@num": "16", "#text": "Décret n°75-911 du 6 octobre 1975 - art. 16 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGIARTI000006323772", "@num": "17", "#text": "Décret n°75-911 du 6 octobre 1975 - art. 17 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGIARTI000006323773", "@num": "18", "#text": "Décret n°75-911 du 6 octobre 1975 - art. 18 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGIARTI000023585592", "@num": "2", "#text": "Décret n°75-911 du 6 octobre 1975 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGIARTI000006323754", "@num": "3", "#text": "Décret n°75-911 du 6 octobre 1975 - art. 3 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGIARTI000006323755", "@num": "4", "#text": "Décret n°75-911 du 6 octobre 1975 - art. 4 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGIARTI000006323756", "@num": "5", "#text": "Décret n°75-911 du 6 octobre 1975 - art. 5 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGIARTI000006323757", "@num": "6", "#text": "Décret n°75-911 du 6 octobre 1975 - art. 6 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGIARTI000006323759", "@num": "7", "#text": "Décret n°75-911 du 6 octobre 1975 - art. 7 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGIARTI000006323761", "@num": "8", "#text": "Décret n°75-911 du 6 octobre 1975 - art. 8 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGIARTI000006323762", "@num": "9", "#text": "Décret n°75-911 du 6 octobre 1975 - art. 9 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGITEXT000006062623", "#text": "Décret n°77-1519 du 31 décembre 1977 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "LEGIARTI000006323730", "@num": "1", "#text": "Décret n°77-1519 du 31 décembre 1977 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "LEGIARTI000006323739", "@num": "10", "#text": "Décret n°77-1519 du 31 décembre 1977 - art. 10 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "LEGIARTI000006323740", "@num": "11", "#text": "Décret n°77-1519 du 31 décembre 1977 - art. 11 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "LEGIARTI000006323742", "@num": "12", "#text": "Décret n°77-1519 du 31 décembre 1977 - art. 12 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "LEGIARTI000006323743", "@num": "13", "#text": "Décret n°77-1519 du 31 décembre 1977 - art. 13 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "LEGIARTI000006323744", "@num": "14", "#text": "Décret n°77-1519 du 31 décembre 1977 - art. 14 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "LEGIARTI000006323745", "@num": "15", "#text": "Décret n°77-1519 du 31 décembre 1977 - art. 15 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "LEGIARTI000006323746", "@num": "16", "#text": "Décret n°77-1519 du 31 décembre 1977 - art. 16 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "LEGIARTI000006323747", "@num": "17", "#text": "Décret n°77-1519 du 31 décembre 1977 - art. 17 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "LEGIARTI000006323731", "@num": "2", "#text": "Décret n°77-1519 du 31 décembre 1977 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "LEGIARTI000006323732", "@num": "3", "#text": "Décret n°77-1519 du 31 décembre 1977 - art. 3 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "LEGIARTI000006323733", "@num": "4", "#text": "Décret n°77-1519 du 31 décembre 1977 - art. 4 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "LEGIARTI000006323734", "@num": "5", "#text": "Décret n°77-1519 du 31 décembre 1977 - art. 5 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "LEGIARTI000006323735", "@num": "6", "#text": "Décret n°77-1519 du 31 décembre 1977 - art. 6 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "LEGIARTI000006323736", "@num": "7", "#text": "Décret n°77-1519 du 31 décembre 1977 - art. 7 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "LEGIARTI000006323737", "@num": "8", "#text": "Décret n°77-1519 du 31 décembre 1977 - art. 8 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "LEGIARTI000006323738", "@num": "9", "#text": "Décret n°77-1519 du 31 décembre 1977 - art. 9 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000033227277", "@nor": "ECFE1602209D", "@num": "2016-1356", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2016-1356 du 11 octobre 2016 relatif aux centres de gestion, associations et organismes mixtes de gestion agréés, aux professionnels de l'expertise comptable et aux certificateurs à l'étranger", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000033227277", "@c_titre_court": "Décret n°2016-1356 du 11 octobre 2016" }, { "@fin": "2999-01-01", "#text": "Décret n° 2016-1356 du 11 octobre 2016 relatif aux centres de gestion, associations et organismes mixtes de gestion agréés, aux professionnels de l'expertise comptable et aux certificateurs à l'étranger", "@debut": "2016-10-14", "@id_txt": "LEGITEXT000033228208", "@c_titre_court": "Décret n°2016-1356 du 11 octobre 2016" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2016-10-13", "@date_signature": "2016-10-11" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000033228219", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000033227388", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Décret n° 75-911 du 6 octobre 1975\n
\n Art. 1, Art. 2, Art. 3, Art. 4, Art. 5, Art. 6, Art. 7, Art. 8, Art. 9, Art. 10, Art. 11, Art. 12, Art. 13, Art. 14, Art. 15, Art. 16, Art. 17, Art. 18\n
\n

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A abrogé les dispositions suivantes :

- Décret n° 77-1519 du 31 décembre 1977\n
\n Art. 1, Art. 2, Art. 3, Art. 4, Art. 5, Art. 6, Art. 7, Art. 8, Art. 9, Art. 10, Art. 11, Art. 12, Art. 13, Art. 14, Art. 15, Art. 16, Art. 17\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006296131", "cible": false, "cidtexte": "JORFTEXT000000307540", "id": "JORFTEXT000000307540", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006295046", "cible": false, "cidtexte": "JORFTEXT000000307540", "id": "JORFTEXT000000307540", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033228219", "cible": false, "cidtexte": "JORFTEXT000000307540", "id": "JORFTEXT000000307540", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006295034", "cible": false, "cidtexte": "JORFTEXT000000307540", "id": "JORFTEXT000000307540", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006323751", "cible": false, "cidtexte": "JORFTEXT000000307540", "id": "JORFTEXT000000307540", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006324266", "cible": false, "cidtexte": "JORFTEXT000000307540", "id": "JORFTEXT000000307540", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006299515", "cible": false, "cidtexte": "JORFTEXT000000307540", "id": "JORFTEXT000000307540", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006295047", "cible": false, "cidtexte": "JORFTEXT000000307540", "id": "JORFTEXT000000307540", "typelien": "CITATION" } ], "section_ta": { "JORFSCTA000018737827": { "ID": "JORFSCTA000018737827", "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000018737816", "@nor": "BCFL0808365A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 2 avril 2008 fixant le modèle de conventions prévues aux articles 371 C et 371 O de l'annexe II au code général des impôts conclues entre les centres de gestion agréés, les associations agréées et l'administration fiscale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000018737816", "@c_titre_court": "Arrêté du 2 avril 2008" } ], "@ministere": "Ministère du budget, des comptes publics et de la fonction publique", "@date_publi": "2008-04-30", "@date_signature": "2008-04-02" } }, "TITRE_TA": "Annexe", "STRUCTURE_TA": { "LIEN_ART": [ { "@id": "JORFARTI000018737828", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } ] } } }, "texte_version": { "JORFTEXT000000307540": { "SM": { "CONTENU": "Pour bénéficier de l’agrément prévu à l'article 1 de la loi n°74-1174 du 27 décembre 1974, les centres de gestion doivent remplir les conditions prévues aux articles 2 à 10 du présent décret.\nTexte totalement abrogé (décret n° 2016-1356 du 11 octobre 2016)." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 6: ANNULE PAR ARRET DU CONSEIL D'ETAT" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323751", "@num": "1", "#text": "Décret n°75-911 du 6 octobre 1975 - 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art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006324266", "@num": "3", "#text": "Décret n°83-388 du 11 mai 1983 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503038", "@numtexte": "83-388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-05-11" }, { "@id": "JORFTEXT000000513075", "#text": "du 17 février 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000513075", "@typelien": "MODIFIE", "@naturetexte": "ARRETEURO", "@datesignatexte": "1978-02-17" }, { "@id": "JORFTEXT000018737816", "#text": "Arrêté du 2 avril 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018737816", "@nortexte": "BCFL0808365A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-02" }, { "@id": "LEGIARTI000033228219", "@num": "2", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "JORFARTI000033227388", "@num": "2", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000006296131", "@num": "371 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295034", "@num": "371 EA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 EA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295046", "@num": "371 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295047", "@num": "371 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299515", "@num": "344 IC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 IC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n° 75-911 du 6 octobre 1975", "MCS_TXT": { "MC": [ "ECONOMIE ET FINANCES", "COMMERCE ET INDUSTRIE", "CENTRE DE GESTION", "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "BIC", "ASSOCIATION AGREEE" ] }, "TITREFULL": "Décret n° 75-911 du 6 octobre 1975 relatif aux centres de gestion agréés" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000307540", "NUM": "75-911", "DATE_PUBLI": "1975-10-09", "DATE_TEXTE": "1975-10-06", "ORIGINE_PUBLI": "JORF du 9 octobre 1975", "PAGE_DEB_PUBLI": 10411, "PAGE_FIN_PUBLI": 10413 } }, "META_COMMUN": { "ID": "JORFTEXT000000307540", "URL": "texte/version/JORF/TEXT/00/00/00/30/75/JORFTEXT000000307540.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX975911" } } }, "JORFTEXT000000513075": { "SM": { "CONTENU": "REQUETE TENDANT A L'ANNULATION DU DECRET 75-911 DU 06-10-1975, RELATIF AUX CENTRES DE GESTION AGREES.
ANNULATION DE L'ART. 6 EN TANT QU'IL SUBORDONNE L'AGREMENT DES CENTRES DE GESTION A LA \"PRODUCTION DE CERTIFICATS DELIVRES PAR L'ADMINISTRATION FISCALE, SUR DEMANDE DES INTERESSES, QUE LES PERSONNES QUI LES DIRIGENT OU LES ADMINISTRENT N'ONT PAS FAIT L'OBJET, AU COURS DES 5 DERNIERES ANNEES, D'UNE CONDAMNATION FIGURANT AU BULLETIN N0 2 PREVU A L'ART. 775 DU CODE DE PROCEDURE PENALE, A L'EXCEPTION DES CONDAMNATIONS POUR HOMICIDE, BLESSURES ET COUPS INVOLONTAIRES ET POUR INFRACTION AU CODE DE LA ROUTE\".
CETTE DISPOSITION EST EN EFFET CONTRAIRE A L'ART. 776 DU CODE DE PROCEDURE PENALE EN VIGUEUR A LA DATE DU DECRET ATTAQUE." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000307540", "#text": "Décret n°75-911 du 6 octobre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" } ] }, "TITRE": "du 17 février 1978", "MCS_TXT": { "MC": [ "COMMERCE", "INDUSTRIE", "CENTRE DE GESTION", "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "BIC", "ASSOCIATION AGREEE" ] }, "TITREFULL": "du 17 février 1978 01388. 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"75-911", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGIARTI000006323759", "@num": "7", "#text": "Décret n°75-911 du 6 octobre 1975 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGIARTI000006323761", "@num": "8", "#text": "Décret n°75-911 du 6 octobre 1975 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGITEXT000006063088", "#text": "Décret n°79-638 du 27 juillet 1979", "@sens": "cible", "@cidtexte": "JORFTEXT000000696415", "@numtexte": "79-638", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-07-27" }, { "@id": "JORFTEXT000000701296", "#text": "Décret n°81-866 du 15 septembre 1981", "@sens": "cible", 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"1965-07-12" }, { "@id": "JORFTEXT000000878012", "#text": "Loi n°67-1172 du 22 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000878012", "@numtexte": "67-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-22" }, { "@id": "JORFTEXT000000693424", "#text": "Loi n°70-1199 du 21 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFTEXT000000505634", "#text": "Décret n° 72-788 du 28 août 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000505634", "@numtexte": "72-788", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1972-08-28" }, { "@id": "JORFTEXT000000695769", "#text": "Décret n°72-1116 du 8 décembre 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000695769", "@numtexte": "72-1116", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-08" }, { "@id": "JORFTEXT000000509759", "#text": "Loi n°73-1196 du 27 décembre 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000509759", "@numtexte": "73-1196", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "JORFTEXT000000684537", "#text": "Loi n°73-1229 du 31 décembre 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000684537", "@numtexte": "73-1229", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-31" }, { "@id": "JORFTEXT000000875205", "#text": "Règlement Européen n°74-3330 du 19 décembre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000875205", "@nortexte": "374R3330", "@numtexte": "74-3330", "@typelien": "MODIFIE", "@naturetexte": "REGLEMENTEUROPEEN", "@datesignatexte": "1974-12-19" }, { "@id": "JORFTEXT000000335271", "#text": "Décret n°75-724 du 6 août 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000335271", "@numtexte": "75-724", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1975-08-06" }, { "@id": "JORFTEXT000000307540", "#text": "Décret n° 75-911 du 6 octobre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "JORFTEXT000000333963", "#text": "Loi n° 75-1278 du 30 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFTEXT000000888309", "#text": "Loi n°76-448 du 24 mai 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000888309", "@numtexte": "76-448", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-05-24" }, { "@id": "JORFTEXT000000879848", "#text": "Loi n°76-660 du 19 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000879848", "@numtexte": "76-660", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "JORFTEXT000000522254", "#text": "Loi n°76-1232 du 29 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000699569", "#text": "Loi n°76-1234 du 29 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000699569", "@numtexte": "76-1234", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000853594", "#text": "Décret n°76-1314 du 31 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000853594", "@numtexte": "76-1314", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-31" }, { "@id": "JORFTEXT000000337413", "#text": "Décret n°77-443 du 27 avril 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000337413", "@numtexte": "77-443", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-27" }, { "@id": "JORFTEXT000000522421", "#text": "LOI n° 77-1453 du 29 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFARTI000002293564", "@num": "20", "#text": "LOI n° 77-1453 du 29 décembre 1977 - art. 20", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFTEXT000000333072", "#text": "Loi n° 77-1468 du 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000333072", "@numtexte": "77-1468", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000704549", "#text": "LOI n° 77-1467 du 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFARTI000001310727", "@num": "70", "#text": "LOI n° 77-1467 du 30 décembre 1977 - art. 70", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000331293", "#text": "Décret n° 77-1519 du 31 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "JORFTEXT000000339242", "#text": "Loi n° 78-763 du 19 juillet 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "JORFTEXT000000335323", "#text": "Décret n°78-884 du 22 août 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000335323", "@numtexte": "78-884", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-08-22" }, { "@id": "JORFTEXT000000522721", "#text": "Loi n°78-1240 du 29 décembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000002481013", "@num": "23", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000886458", "#text": "LOI n° 78-1239 du 29 décembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000001496337", "@num": "2", "#text": "LOI n° 78-1239 du 29 décembre 1978 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000684775", "#text": "Loi n°79-32 du 16 janvier 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000684775", "@numtexte": "79-32", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-01-16" }, { "@id": "JORFTEXT000000696786", "#text": "Décret n°79-71 du 23 janvier 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000696786", "@numtexte": "79-71", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-01-23" }, { "@id": "JORFTEXT000000337222", "#text": "Décret n°79-200 du 5 mars 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000337222", "@numtexte": "79-200", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-05" }, { "@id": "JORFTEXT000000696395", "#text": "Décret n°79-517 du 30 juin 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000696395", "@numtexte": "79-517", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-06-30" }, { "@id": "JORFTEXT000000319508", "#text": "Loi n°79-525 du 3 juillet 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000319508", "@numtexte": "79-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-07-03" }, { "@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": "JORFARTI000001691573", "@num": "27", "#text": "Loi n°79-594 du 13 juillet 1979 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "JORFTEXT000000696415", "#text": "Décret n°79-638 du 27 juillet 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000696415", "@numtexte": "79-638", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-07-27" }, { "@id": "JORFTEXT000000877967", "#text": "Décret n°79-866 du 4 octobre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000877967", "@numtexte": "79-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-10-04" }, { "@id": "JORFTEXT000000516622", "#text": "Loi n°79-1102 du 21 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFARTI000002480759", "@num": "4", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFARTI000001689517", "@num": "6", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFARTI000002480760", "@num": "8", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFTEXT000000703693", "#text": "Décret n°79-1119 du 21 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000703693", "@numtexte": "79-1119", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-21" }, { "@id": "JORFTEXT000000519328", "#text": "Décret n°79-1164 du 29 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000519328", "@numtexte": "79-1164", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-29" }, { "@id": "JORFTEXT000000701759", "#text": "Décret n°79-1163 du 29 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000701759", "@numtexte": "79-1163", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-29" }, { "@id": "JORFTEXT000000886763", "#text": "LOI n° 80-1 du 4 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886763", "@numtexte": "80-1", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-04" }, { "@id": "JORFTEXT000000886764", "#text": "Loi n° 80-10 du 10 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000002293699", "@num": "1", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001117595", "@num": "10", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000002293700", "@num": "19", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001522105", "@num": "21", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001310464", "@num": "24", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000002293701", "@num": "28", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 28", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001884474", "@num": "31", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001117596", "@num": "32", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 32", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000002293702", "@num": "34", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 34", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001496207", "@num": "4", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001310463", "@num": "6", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFTEXT000000705191", "#text": "Loi n°80-30 du 18 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001115519", "@num": "10", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002292151", "@num": "11", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001883437", "@num": "12", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002080177", "@num": "16", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002292152", "@num": "17", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002503811", "@num": "19", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001691970", "@num": "22", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001310692", "@num": "23", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001691971", "@num": "24", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002292150", "@num": "3", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002478035", "@num": "6", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002478087", "@num": "63", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 63", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001496388", "@num": "67", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 67", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001310696", "@num": "68", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 68", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001696578", "@num": "69", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 69", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001883435", "@num": "7", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001696579", "@num": "75", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 75", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002292157", "@num": "79", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 79", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001116671", "@num": "80", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002078282", "@num": "82", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 82", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001883441", "@num": "83", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 83", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001696664", "@num": "96", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 96", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000878128", "#text": "Décret n°80-131 du 12 février 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000878128", "@numtexte": "80-131", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-02-12" }, { "@id": "JORFTEXT000000328908", "#text": "Décret n°80-329 du 7 mai 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000328908", "@numtexte": "80-329", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-05-07" }, { "@id": "JORFTEXT000000886426", "#text": "Loi n°80-335 du 12 mai 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886426", "@numtexte": "80-335", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-05-12" }, { "@id": "JORFTEXT000000693865", "#text": "Règlement Européen n°80-1224 du 28 mai 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000693865", "@nortexte": "380R1224", "@numtexte": "80-1224", "@typelien": "MODIFIE", "@naturetexte": "REGLEMENTEUROPEEN", "@datesignatexte": "1980-05-28" }, { "@id": "JORFTEXT000000696620", "#text": "Décret n°80-450 du 23 juin 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000696620", "@numtexte": "80-450", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-23" }, { "@id": "JORFTEXT000000516991", "#text": "Loi n°80-495 du 2 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000516991", "@numtexte": "80-495", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-02" }, { "@id": "JORFTEXT000000705202", "#text": "Loi n° 80-502 du 4 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705202", "@numtexte": "80-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-04" }, { "@id": "JORFTEXT000000886864", "#text": "Loi n° 80-531 du 15 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFTEXT000000886865", "#text": "Loi n°80-545 du 17 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886865", "@numtexte": "80-545", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "JORFTEXT000000862271", "#text": "Décret n°80-789 du 3 octobre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000862271", "@numtexte": "80-789", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-03" }, { "@id": "JORFTEXT000000681111", "#text": "Décret n°80-824 du 17 octobre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000681111", "@numtexte": "80-824", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-17" }, { "@id": "JORFTEXT000000339466", "#text": "Loi n°80-834 du 24 octobre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339466", "@numtexte": "80-834", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-10-24" }, { "@id": "JORFTEXT000000503246", "#text": "Décret n° 80-854 du 30 octobre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000503246", "@numtexte": "80-854", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-30" }, { "@id": "JORFTEXT000000681355", "#text": "Décret n°80-895 du 13 novembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000681355", "@numtexte": "80-895", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-13" }, { "@id": "JORFTEXT000000308083", "#text": "Décret n°80-922 du 21 novembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000308083", "@numtexte": "80-922", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "JORFTEXT000000681809", "#text": "Décret n°80-921 du 21 novembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000681809", "@numtexte": "80-921", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "JORFTEXT000000878785", "#text": "Décision du 2 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000878785", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1980-12-02" }, { "@id": "JORFTEXT000000859212", "#text": "Décret n°80-986 du 8 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000859212", "@numtexte": "80-986", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-08" }, { "@id": "JORFTEXT000000861052", "#text": "Décret n°80-1014 du 15 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000861052", "@numtexte": "80-1014", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-15" }, { "@id": "JORFTEXT000000308847", "#text": "Décret n°80-1063 du 23 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000308847", "@numtexte": "80-1063", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-23" }, { "@id": "JORFTEXT000000339458", "#text": "Loi n°80-1055 du 23 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339458", "@numtexte": "80-1055", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-23" }, { "@id": "JORFTEXT000000683785", "#text": "Décret n°80-1079 du 24 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000683785", "@numtexte": "80-1079", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-24" }, { "@id": "JORFTEXT000000304852", "#text": "Décret n°80-1086 du 29 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000304852", "@numtexte": "80-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-29" }, { "@id": "JORFTEXT000000339460", "#text": "Loi n°80-1094 du 30 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002293752", "@num": "1", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002292025", "@num": "10", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002479894", "@num": "11", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001117604", "@num": "12", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001691959", "@num": "13", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001884479", "@num": "16", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001884480", "@num": "19", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001522106", "@num": "2", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001117602", "@num": "4", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001310472", "@num": "5", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002081326", "@num": "52", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 52", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002292032", "@num": "53", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001310545", "@num": "54", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001310547", "@num": "57", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 57", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001691964", "@num": "59", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 59", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001691958", "@num": "6", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001496255", "@num": "61", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 61", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001117603", "@num": "8", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000502552", "#text": "Décret n°81-17 du 10 janvier 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000502552", "@numtexte": "81-17", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-01-10" }, { "@id": "JORFTEXT000000519504", "#text": "Décret n°81-89 du 29 janvier 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000519504", "@numtexte": "81-89", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-01-29" }, { "@id": "JORFTEXT000000508538", "#text": "Décret n°81-120 du 6 février 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000508538", "@numtexte": "81-120", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-02-06" }, { "@id": "JORFTEXT000000684876", "#text": "Décret n°81-257 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000684876", "@numtexte": "81-257", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000684877", "#text": "Décret n°81-263 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000684877", "@numtexte": "81-263", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000311298", "#text": "Décret n°81-276 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000311298", "@numtexte": "81-276", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000685109", "#text": "Décret n°81-277 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000685109", "@numtexte": "81-277", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000858029", "#text": "Décret n°81-358 du 15 avril 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000858029", "@numtexte": "81-358", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-04-15" }, { "@id": "JORFTEXT000000703606", "#text": "Décret n°81-479 du 12 mai 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000703606", "@numtexte": "81-479", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "JORFTEXT000000701797", "#text": "Décret n°81-620 du 20 mai 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000701797", "@numtexte": "81-620", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-20" }, { "@id": "JORFARTI000036127756", "@num": "1", "#text": "Décision n°2017-676 QPC du 1er décembre 2017 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036127735", "@nortexte": "CSCX1733944S", "@numtexte": "2017-676 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-12-01" }, { "@id": "JORFARTI000036127736", "#text": "Décision n°2017-676 QPC du 1er décembre 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036127735", "@nortexte": "CSCX1733944S", "@numtexte": "2017-676 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-12-01" }, { "@id": "LEGIARTI000006293983", "@num": "102 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293984", "@num": "102 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295289", "@num": "102 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293985", "@num": "102 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293987", "@num": "102 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293988", "@num": "102 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293989", "@num": "102 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295294", "@num": "102 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295296", "@num": "102 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293990", "@num": "102 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293991", "@num": "102 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295271", "@num": "125", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 125 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295275", "@num": "126", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 126 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295301", "@num": "134 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 134 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294090", "@num": "134 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 134 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295285", "@num": "135", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 135 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295341", "@num": "140 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294095", "@num": "140 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293676", "@num": "16 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 16 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294259", "@num": "171 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294247", "@num": "171 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294248", "@num": "171 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294249", "@num": "171 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294250", "@num": "171 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295433", "@num": "171 V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294252", "@num": "171 W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 W (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294253", "@num": "171 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294254", "@num": "171 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 Y (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294258", "@num": "171 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 Z (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295427", "@num": "171 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295438", "@num": "178 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 178 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295439", "@num": "178 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 178 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295440", "@num": "178 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 178 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294366", "@num": "201 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 201 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294367", "@num": "201 quater B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 201 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294368", "@num": "201 quater C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 201 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295584", "@num": "242 septies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 septies I (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295564", "@num": "242-0 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294446", "@num": "242-0 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295571", "@num": "242-0 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294448", "@num": "242-0 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294453", "@num": "242-0 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294454", "@num": "242-0 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294456", "@num": "242-0 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294457", "@num": "242-0 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295596", "@num": "253", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 253 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295131", "@num": "27", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294757", "@num": "292 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 292 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294759", "@num": "292 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 292 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295665", "@num": "294 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295669", "@num": "294 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295671", "@num": "294 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295692", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295697", "@num": "304", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 304 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295707", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295716", "@num": "310", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295728", "@num": "310 HA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HA (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295730", "@num": "310 HB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294821", "@num": "310 HB bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294823", "@num": "310 HB quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294828", "@num": "310 HB quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294826", "@num": "310 HB septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294824", "@num": "310 HB sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294822", "@num": "310 HB ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295732", "@num": "310 HE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295738", "@num": "310 HR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HR (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295740", "@num": "310 HS", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HS (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295749", "@num": "317 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293713", "@num": "32 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 32 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293714", "@num": "32 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 32 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295862", "@num": "327 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 AB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295864", "@num": "327 AC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 AC (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295830", "@num": "327 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295832", "@num": "327 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295833", "@num": "327 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295833", "@num": "327 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295838", "@num": "327 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 H (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295853", "@num": "327 VA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 VA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295854", "@num": "327 VB", "#text": "CODE GENERAL DES 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"LEGIARTI000006296022", "@num": "347", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 347 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296049", "@num": "363 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296056", "@num": "363 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296060", "@num": "363 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295950", "@num": "363 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295953", "@num": "363 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296067", "@num": "363 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296072", "@num": "363 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295955", "@num": "363 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295956", "@num": "363 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295957", "@num": "363 V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 V (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295958", "@num": "363 W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 W (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295959", "@num": "363 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296094", "@num": "364", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 364 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296099", "@num": "365", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296105", "@num": "366", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 366 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296107", "@num": "367", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 367 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296115", "@num": "368 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296150", "@num": "371 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295083", "@num": "371 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AB (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295084", "@num": "371 AC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AC (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296153", "@num": "371 AD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296155", "@num": "371 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296157", "@num": "371 AF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296159", "@num": "371 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296161", "@num": "371 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296131", "@num": "371 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295034", "@num": "371 EA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 EA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295056", "@num": "371 LA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295057", "@num": "371 LB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295059", "@num": "371 LC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295060", "@num": "371 LD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295061", "@num": "371 LE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296138", "@num": "371 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295067", "@num": "371 QA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 QA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296145", "@num": "371 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296165", "@num": "374", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 374 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295134", "@num": "38 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 38 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296324", "@num": "384 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296344", "@num": "388", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 388 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296355", "@num": "396 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296361", "@num": "396 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296370", "@num": "396 quindecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296243", "@num": "396 ter A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296264", "@num": "403", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 403 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296268", "@num": "405", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 405 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296269", "@num": "406", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 406 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296252", "@num": "409", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 409 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295156", "@num": "48", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 48 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295165", "@num": "74 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295195", "@num": "81", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295209", "@num": "84", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 84 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295215", "@num": "90", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 90 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296513", "@num": "10 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296515", "@num": "10 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296521", "@num": "10 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296523", "@num": "10 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296526", "@num": "10 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296528", "@num": "10 GA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 GA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296988", "@num": "111 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 duodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296984", "@num": "111 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296990", "@num": "111 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 terdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297005", "@num": "120", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297023", "@num": "143 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 143 S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297025", "@num": "143 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 143 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297033", "@num": "144 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 144 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297048", "@num": "155", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 155 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297069", "@num": "169 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 169 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297080", "@num": "178 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297081", "@num": "178 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 K (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297083", "@num": "181", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 181 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297087", "@num": "182", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 182 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297135", "@num": "219 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297138", "@num": "219 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297145", "@num": "252", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 252 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297163", "@num": "266 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 266 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297170", "@num": "280 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 280 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297268", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 305 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297270", "@num": "306", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 306 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297272", "@num": "309", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 309 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297273", "@num": "310", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 310 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297274", "@num": "311", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 311 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297275", "@num": "312", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 312 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297276", "@num": "313", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297277", "@num": "313 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297294", "@num": "313 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297278", "@num": "313 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297280", "@num": "313 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297281", "@num": "313 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297282", "@num": "313 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297284", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297287", "@num": "313 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299404", "@num": "322 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299351", "@num": "322 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299352", "@num": "322 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299353", "@num": "322 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299354", "@num": "322 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299355", "@num": "322 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297327", "@num": "331-0 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331-0 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297347", "@num": "333-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297404", "@num": "344 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 J (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297415", "@num": "348 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 348 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299825", "@num": "361", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 361 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299835", "@num": "365", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 365 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296651", "@num": "38 sexdecies P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296676", "@num": "38 sexdecies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296696", "@num": "39 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296698", "@num": "39 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299868", "@num": "396", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 396 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299887", "@num": "404 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299890", "@num": "404 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299893", "@num": "404 CA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 CA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299895", "@num": "405 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 405 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299900", "@num": "405 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 405 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299922", "@num": "406 A 16 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 A 16 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299904", "@num": "406 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297809", "@num": "41 sexdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296721", "@num": "41 sexdecies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297811", "@num": "41 sexdecies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297814", "@num": "41 sexdecies D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297818", "@num": "41 sexdecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296723", "@num": "41 sexdecies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299989", "@num": "445", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 445 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296822", "@num": "46 quaterdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298394", "@num": "46 quaterdecies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296826", "@num": "46 quaterdecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296831", "@num": "46 quaterdecies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296833", "@num": "46 quaterdecies G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296838", "@num": "46 quaterdecies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296840", "@num": "46 quaterdecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296812", "@num": "49 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": 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"2999-01-01" }, { "@id": "LEGIARTI000006310731", "@num": "866", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 866 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310996", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307160", "@num": "92 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307857", "@num": "92 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311086", "@num": "922", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 922 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307165", "@num": "93", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307182", "@num": "93 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311111", "@num": "932", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 932 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307197", "@num": "94 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 94 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307208", "@num": "96 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 96 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311222", "@num": "967", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 967 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307213", "@num": "98", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 98 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311245", "@num": "980 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 980 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311260", "@num": "982", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 982 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307216", "@num": "99", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 99 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293331", "@num": "161", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 161 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293333", "@num": "171", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 171 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293337", "@num": "174", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 174 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293339", "@num": "177", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 177 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293282", "@num": "23 V 12", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 23 V 12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293389", "@num": "236", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 236 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293416", "@num": "288", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 288 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293420", "@num": "304", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 304 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293424", "@num": "305 AA", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 305 AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293441", "@num": "310 quinquies", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 310 quinquies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293449", "@num": "310 undecies", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 310 undecies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293291", "@num": "37", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 37 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293295", "@num": "39", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293300", "@num": "50", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 50 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293310", "@num": "67", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 67 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293320", "@num": "79", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 79 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293323", "@num": "83", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293326", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949951", "@num": "1003", "#text": "Code général des impôts, CGI. - art. 1003 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364435", "@num": "1507", "#text": "Code général des impôts, CGI. - art. 1507 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464799", "@num": "1507", "#text": "Code général des impôts, CGI. - art. 1507 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311740", "@num": "1508", "#text": "Code général des impôts, CGI. - art. 1508 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654123", "@num": "1515", "#text": "Code général des impôts, CGI. - art. 1515 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817221", "@num": "1515", "#text": "Code général des impôts, CGI. - art. 1515 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812191", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464758", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195992", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993370", "@num": "1790", "#text": "Code général des impôts, CGI. - art. 1790 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873053", "@num": "1825 C", "#text": "Code général des impôts, CGI. - art. 1825 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044051169", "@num": "290", "#text": "Code général des impôts, CGI. - art. 290 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195617", "@num": "290", "#text": "Code général des impôts, CGI. - art. 290 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978371", "@num": "553 bis", "#text": "Code général des impôts, CGI. - art. 553 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382114", "@num": "553 bis", "#text": "Code général des impôts, CGI. - art. 553 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189080", "@num": "553 bis", "#text": "Code général des impôts, CGI. - art. 553 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517853", "@num": "773", "#text": "Code général des impôts, CGI. - art. 773 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518856", "@num": "310 HB quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238602", "@num": "371 LA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238595", "@num": "371 LB", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238588", "@num": "371 LC", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042707459", "@num": "396 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024679192", "@num": "396 ter A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043695", "@num": "10 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347994", "@num": "322 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347990", "@num": "322 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°81-866 du 15 septembre 1981", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "CODIFICATION", "CODE GENERAL DES IMPOTS", "CGI", "ALCOOL", "TIMBRE", "FORCE DE DISSUASION", "MINE", "ORDURE MENAGERE", "DOM", "TAXE PROFESSIONNELLE", "AUTOMOBILE", "IMPOT SUR LE REVENU", "TVA", "PUBLICITE FONCIERE", "ENREGISTREMENT", "TAXE COMMUNALE", "RECOUVREMENT" ] }, "TITREFULL": "Décret n°81-866 du 15 septembre 1981 PORTANT INCORPORATION DANS LE CODE GENERAL DES IMPOTS DE DIVERS TEXTES MODIFIANT ET COMPLETANT CERTAINES DISPOSITIONS DE CE CODE,A COMPTER DU 01-07-1981" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000701296", "NUM": "81-866", "DATE_PUBLI": 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(V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Arrêté du 2 avril 2008", "MINISTERE": "Ministère du budget, des comptes publics et de la fonction publique", "TITREFULL": "Arrêté du 2 avril 2008 fixant le modèle de conventions prévues aux articles 371 C et 371 O de l'annexe II au code général des impôts conclues entre les centres de gestion agréés, les associations agréées et l'administration fiscale" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000018737816", "NOR": "BCFL0808365A", "DATE_PUBLI": "2008-04-30", "DATE_TEXTE": "2008-04-02", "NUM_SEQUENCE": 54, "ORIGINE_PUBLI": "JORF n°0102 du 30 avril 2008", "PAGE_DEB_PUBLI": 7210, "PAGE_FIN_PUBLI": 7211 } }, "META_COMMUN": { "ID": "JORFTEXT000018737816", "URL": "texte/version/JORF/TEXT/00/00/18/73/78/JORFTEXT000018737816.xml", "ID_ELI": "http://www.legifrance.gouv.fr/eli/arrete/2008/4/2/BCFL0808365A/jo/texte", "NATURE": "ARRETE", "ORIGINE": "JORF" } }, "VISAS": { "CONTENU": "

\n
Le ministre du budget, des comptes publics et de la fonction publique,
Vu le code général des impôts, notamment ses articles 1649 quater E et 1649 quater H et l'annexe II à ce code, notamment ses articles 371 C et 371 O ;
Vu le décret n° 75-911 du 6 octobre 1975 relatif aux centres de gestion agréés, notamment le I de son article 5,
Arrête :

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

Fait à Paris, le 2 avril 2008.

Pour le ministre et par délégation :

Par empêchement du directeur général :

La sous-directrice,

M. Gauthier

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\n
" }, "SIGNATAIRES": { "CONTENU": "GARDE DES SCEAUX, MINISTRE DE LA JUSTICE : A. PEYREFITTE. MINISTRE DU BUDGET : MAURICE PAPON.
\n
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