{ "article": { "LEGIARTI000006274236": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "11", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1985-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006274236", "URL": "article/LEGI/ARTI/00/00/06/27/42/LEGIARTI000006274236.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECWXXXXXX011AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15 art. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000321400", "#text": "Loi 70-1300 1970-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFTEXT000000880778", "#text": "Loi 84-1208 1984-12-29 Finances pour 1985 JORF 30 décembre 1984 en vigueur le 1er janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006308528", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303409", "@num": "208 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000880778", "@num": "84-1208", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000880778", "@c_titre_court": "Loi n°84-1208 DE FINANCES POUR 1985" }, { "@fin": "2999-01-01", "#text": "Loi n° 84-1208 du 29 décembre 1984 de finances pour 1985", "@debut": "1985-01-01", "@id_txt": "LEGITEXT000006068824", "@c_titre_court": "Loi n° 84-1208 du 29 décembre 1984" } ], "@date_publi": "1984-12-30", "@date_signature": "1984-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006274236", "@fin": "2999-01-01", "@num": "11", "@etat": "VIGUEUR", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002279391", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Les sociétés immobilières d'investissement mentionnées au paragraphe 1er de l'article 33 de la loi n° 63-254 du 15 mars 1963 portant réforme de l'enregistrement, du timbre et de la fiscalité immobilière peuvent détenir des parts de sociétés civiles constituées à compter du 1er janvier 1985, en vue de construire et de gérer des immeubles affectés à l'habitation à concurrence des trois quarts au moins de leur superficie à condition :
\n
- qu'elles souscrivent et conservent au moins 95 p. 100 du capital de ces sociétés civiles ;
\n
- que les statuts de ces sociétés civiles soient mis en conformité avec les dispositions de la loi n° 70-1300 du 31 décembre 1970 fixant le régime applicable aux sociétés civiles autorisées à faire publiquement appel à l'épargne, dans un délai de six mois après l'achèvement de ces constructions ;
\n
- qu'elles conservent au moins 10 p. 100 du capital de ces sociétés civiles après que ces dernières ont été autorisées à faire publiquement appel à l'épargne.
\n
II - Pour les exercices clos à compter du 31 décembre 1985 et sous réserve de respecter les conditions mentionnées au paragraphe 1er, les sociétés immobilières d'investissement sont exonérées d'impôt sur les sociétés à raison :
\n
- de la fraction des bénéfices sociaux correspondant à leurs parts et provenant de la location des immeubles ;
\n
- des produits des avances qu'elles consentent aux sociétés civiles mentionnées au paragraphe 1er. Toutefois, cette exonération n'est accordée que durant les cinq années qui suivent la création de ces dernières sociétés et pour la fraction des avances qui n'excède pas, pour chaque société civile, deux fois le capital souscrit par la société immobilière d'investissement.
" } }, "LEGIARTI000006274284": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "82", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1985-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006274284", "URL": "article/LEGI/ARTI/00/00/06/27/42/LEGIARTI000006274284.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECWXXXXXX082AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1730", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15 art. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000321400", "#text": "Loi 70-1300 1970-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFTEXT000000319977", "#text": "Loi 83-1179 1983-12-29 art. 3 III, V Finances pour 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000880778", "#text": "Loi 84-1208 1984-12-29 Finances pour 1985 JORF 30 décembre 1984 en vigueur le 1er janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006312900", "@num": "1730", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1730 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308412", "@num": "199 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308405", "@num": "199 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000880778", "@num": "84-1208", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000880778", "@c_titre_court": "Loi n°84-1208 DE FINANCES POUR 1985" }, { "@fin": "2999-01-01", "#text": "Loi n° 84-1208 du 29 décembre 1984 de finances pour 1985", "@debut": "1985-01-01", "@id_txt": "LEGITEXT000006068824", "@c_titre_court": "Loi n° 84-1208 du 29 décembre 1984" } ], "@date_publi": "1984-12-30", "@date_signature": "1984-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006274284", "@fin": "2007-09-01", "@num": "82", "@etat": "PERIME", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001493224", "@fin": "2999-01-01", "@num": "82", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Du 12 septembre 1984 au 31 décembre 1989, tout contribuable qui fait construire ou acquiert un logement neuf situé en France et qui le destine à une location dont le produit est imposé dans la catégorie des revenus fonciers bénéficie d'une réduction d'impôt sur le revenu.
\n
Cette réduction est calculée sur le prix de revient de ces logements dans la limite de 200.000 F pour une personne célibataire, veuve ou divorcée et de 400.000 F pour un couple marié. Son taux est de 5 p. 100.
\n
Elle ne peut être pratiquée qu'une fois et s'applique sur l'impôt dû au titre des revenus de l'année d'achèvement du logement ou de son acquisition si elle est postérieure. Toutefois, pour les logements achevés ou acquis avant le 1er janvier 1985, la réduction s'applique sur l'impôt dû au titre des revenus de 1985.
\n
Le propriétaire doit s'engager à louer le logement nu à l'usage de résidence principale pendant les neuf années qui suivent celle au titre de laquelle la réduction est effectuée.
\n
En cas de non-respect de l'engagement ou de cession du logement, la réduction pratiquée fait l'objet d'une reprise au titre de l'année de la rupture de l'engagement ou de celle de la cession ; la base sur laquelle la réduction a été calculée est assimilée à une insuffisance de déclaration pour l'application de l'article 1730 du code général des impôts.
\n
Les dispositions des paragraphes III et V de l'article 3 de la loi de finances pour 1984 (n° 83-1179 du 29 décembre 1983) s'appliquent à la réduction ainsi instituée.
\n
Les dispositions du présent article ne concernent pas les logements que les contribuables ont commencé à faire construire ou qu'ils ont acquis en l'état futur d'achèvement avant le 12 septembre 1984.
\n
II - La réduction d'impôt prévue au paragraphe I est accordée aux contribuables qui, pour la gestion de leur patrimoine personnel, souscrivent entre le 1er janvier 1985 et le 31 décembre 1989 à la constitution ou à l'augmentation du capital des sociétés immobilières d'investissement visées au paragraphe I de l'article 33 de la loi n° 63-254 du 15 mars 1963 ou des sociétés civiles régies par la loi n° 70-1300 du 31 décembre 1970 lorsque le produit de cette souscription est exclusivement destiné à financer la construction ou l'acquisition d'immeubles locatifs neufs situés en France et affectés pour les trois quarts au moins de leur superficie à usage d'habitation.
\n
Cette réduction est calculée sur les trois quarts du montant de la souscription. Elle s'applique à l'impôt dû au titre de l'année de la souscription à condition que le contribuable s'engage à conserver les titres pendant la période définie à l'alinéa suivant sans que la durée de conservation puisse être inférieure à neuf ans.
\n
Lors de cette souscription, les sociétés précitées doivent fournir au contribuable une attestation justifiant de l'affectation du capital souscrit à des opérations ouvrant droit à la réduction d'impôt et précisant qu'elles s'engagent à louer nus pendant neuf ans à compter de leur achèvement, ou de leur acquisition si elle est postérieure, les immeubles à des locataires qui en font leur résidence principale.
\n
En cas de non-respect des engagements définis aux deux alinéas précédents, la réduction pratiquée fait l'objet d'une reprise au titre de l'année de la rupture.
\n
III - Un décret fixe les obligations incombant aux contribuables et aux sociétés mentionnés au présent article.
\n
" } }, "LEGIARTI000006292439": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "15", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2011-05-19", "DATE_DEBUT": "1953-02-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006292439", "URL": "article/LEGI/ARTI/00/00/06/29/24/LEGIARTI000006292439.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAEAYXXXXXX015AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Loi 1901-07-01", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000334411", "#text": "Ordonnance n°45-2710 du 2 novembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15 art. 33 VII *sociétés immobilières d'investissement*", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "LEGIARTI000024023438", "@num": "175", "#text": "LOI n°2011-525\n du 17 mai 2011 - art. 175 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "LEGITEXT000006069566", "@num": "53-148", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2011-05-19", "#text": "Loi n°53-148 du 25 février 1953 relative à diverses dispositions d'ordre financier intéressant l'épargne", "@debut": "1953-02-26", "@id_txt": "LEGITEXT000006069566", "@c_titre_court": "Loi n°53-148 du 25 février 1953" } ], "@date_publi": "2999-01-01", "@date_signature": "1953-02-25" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006292439", "@fin": "2011-05-19", "@num": "15", "@etat": "ABROGE", "@debut": "1953-02-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les actions des sociétés d'investissements constituées en exécution de l'ordonnance du 2 novembre 1945 et des textes subséquents pourront servir d'emploi et de remploi des fonds des incapables, des femmes mariées quel que soit leur régime matrimonial, et en général de tous particuliers autorisés ou obligés à convertir leurs capitaux en rentes sur l'Etat ou autres valeurs mobilières françaises ou étrangères, ou en achat d'immeubles, que cette obligation résulte de la loi, d'un jugement, d'un contrat ou d'une disposition à titre gratuit entre vifs ou testamentaire, à moins de clause contraire.
\n
Le bénéfice de cette disposition est étendu aux associations déclarées conformément à la loi du 1er juillet 1901, reconnues ou non d'utilité publique, pour l'emploi de leurs fonds de réserve et de leurs fonds de dotation.
" } }, "LEGIARTI000006295116": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "372", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006295116", "URL": "article/LEGI/ARTI/00/00/06/29/51/LEGIARTI000006295116.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0372AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1655 ter, 221", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "LEGIARTI000020425492", "@num": "374", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 374 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133680", "@fin": "2999-01-01", "#text": "Chapitre II : Sociétés immobilières de copropriété", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006295116", "@fin": "2002-03-31", "@num": "372", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006295117", "@fin": "2999-01-01", "@num": "372", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Entrent dans les prévisions de l'article 1655 ter du code général des impôts :

1° Les sociétés qui apportent la justification qu'à la date de publication de la loi n° 63-254 du 15 mars 1963, elles n'exerçaient pas, en fait, d'autres activités que celles concourant à la réalisation de l'objet défini audit article 1655 ter, et qui n'ont pas cessé depuis cette date de se conformer aux dispositions de cet article ;

2° Les sociétés constituées après la date de publication de la même loi qui n'ont pas cessé depuis leur création d'avoir une activité conforme à celle prévue au 1°.

Le régime défini à l'article 1655 ter du code général des impôts est applicable aux sociétés visées à l'alinéa précédent ainsi qu'à leurs membres jusqu'à la date à laquelle elles auront, le cas échéant, cessé de remplir les conditions prévues à ce même alinéa.

II.-A l'égard des sociétés autres que celles visées au I et de leurs membres, le régime fiscal défini à l'article 1655 ter du code général des impôts ne devient, le cas échéant, applicable dans les conditions énoncées au 2 bis de l'article 221 dudit code qu'à compter de la date à laquelle les sociétés en cause modifient leurs statuts et leur activité réelle en vue de se conformer aux dispositions dudit article 1655 ter.

III.-Par dérogation aux dispositions du II les nouvelles règles d'assiette de la taxe foncière et des taxes assimilées y afférentes ne deviennent, le cas échéant, applicables qu'à partir du 1er janvier de l'année suivant celle au cours de laquelle les modifications motivant le changement du régime d'imposition sont intervenues.

\n
" } }, "LEGIARTI000006296379": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "15", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-05-19", "DATE_DEBUT": "1980-10-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006296379", "URL": "article/LEGI/ARTI/00/00/06/29/63/LEGIARTI000006296379.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAEBMXXXXXX015AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000693194", "#text": "Loi 69-1160 1969-12-24", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFTEXT000000698842", "#text": "Loi 73-9 1973-01-04", "@sens": "source", "@cidtexte": "JORFTEXT000000698842", "@numtexte": "73-9", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-01-04" }, { "@id": "JORFTEXT000000888683", "#text": "Loi 73-8 1973-01-04", "@sens": "source", "@cidtexte": "JORFTEXT000000888683", "@numtexte": "73-8", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-01-04" }, { "@id": "JORFTEXT000000886450", "#text": "Loi 78-1022 1978-10-23", "@sens": "source", "@cidtexte": "JORFTEXT000000886450", "@numtexte": "78-1022", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-10-23" }, { "@id": "JORFTEXT000000339250", "#text": "Loi 79-12 1979-01-03", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084165", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions diverses.", "@debut": "1980-10-25" } ] }, "@cid": "JORFTEXT000000339466", "@num": "80-834", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-834 du 24 octobre 1980 CREANT UNE DISTRIBUTION D'ACTIONS EN FAVEUR DES SALARIES DES ENTREPRISES INDUSTRIELLES ET COMMERCIALES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000339466", "@c_titre_court": "Loi n°80-834 du 24 octobre 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-834 du 24 octobre 1980 créant une distribution d'actions en faveur des salariés des entreprises industrielles et commerciales", "@debut": "1980-10-25", "@id_txt": "LEGITEXT000006068701", "@c_titre_court": "Loi n° 80-834 du 24 octobre 1980" } ], "@date_publi": "1980-10-25", "@date_signature": "1980-10-24" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296379", "@fin": "2011-05-19", "@num": "15", "@etat": "MODIFIE", "@debut": "1980-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024042204", "@fin": "2999-01-01", "@num": "15", "@etat": "VIGUEUR", "@debut": "2011-05-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions du chapitre 1er de la présente loi ne sont pas applicables :
\n
- aux sociétés immobilières d'investissement régies par la loi n° 63-254 du 15 mars 1963 ;
\n
- aux sociétés d'investissement relevant de l'ordonnance n° 45-2710 du 2 novembre 1945 ;
\n
- aux sociétés immobilières pour le commerce et l'industrie créées par l'ordonnance n° 67-837 du 28 septembre 1967 ;
\n
- aux sociétés agréées pour le financement des télécommunications et régies par la loi n° 69-1160 du 24 décembre 1969 ;
\n
- aux sociétés nationales visées par les lois n° 73-8 et 73-9 du 4 janvier 1973 ;
\n
- aux sociétés d'investissement à capital variable visées par la loi n° 79-12 du 3 janvier 1979 ;
\n
- aux sociétés sidérurgiques mentionnées par la loi n° 78-1022 du 23 octobre 1978.
" } }, "LEGIARTI000006305390": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "766", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305390", "URL": "article/LEGI/ARTI/00/00/06/30/53/LEGIARTI000006305390.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0766AAXXXXXAA" } }, "NOTA": { "CONTENU": "
(1) Voir l'article 280 de l'annexe III.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 280", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199541", "@fin": "2999-01-01", "#text": "3° : Biens sinistrés ou frappés d'indisponibilité hors de France", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199104", "@fin": "2999-01-01", "#text": "a : Règles d'évaluation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197324", "@fin": "2999-01-01", "#text": "2 : Dispositions spéciales aux successions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191747", "@fin": "2999-01-01", "#text": "B : Assiette des droits de mutation à titre gratuit", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179724", "@fin": "2999-01-01", "#text": "VI : Mutations à titre gratuit", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049753300", "@fin": "1979-07-01", "@num": "766", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006305390", "@fin": "2999-01-01", "@num": "766", "@etat": "VIGUEUR", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les modalités d'assiette des droits de mutation par décès afférents aux titres, sommes, valeurs ou avoirs quelconques frappés d'indisponibilité hors de France par suite de mesures prises par un gouvernement étranger, sont fixées par décret (1).
\n
Les dispositions du présent article sont applicables aux successions ouvertes et non déclarées avant la publication de la loi n° 63-254 du 15 mars 1963.
" } }, "LEGIARTI000006307345": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "145", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-07-16", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307345", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307345.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0145AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 146", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 210 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 214 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 216", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 bis A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 102 F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 54", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 55", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 56", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 96", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705360", "#text": "Ordonnance 58-876 1958-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFTEXT000000312753", "#text": "LOI 63-254 1963-03-15 ART. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000692245", "#text": "LOI 66-537 1966-07-24 ART. 177 1", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006316544", "@num": "5", "#text": "Ordonnance n°67-837 du 28 septembre 1967 - art. 5 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000889064", "@numtexte": "67-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000693194", "#text": "LOI 69-1160 1969-12-24 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFTEXT000000518241", "#text": "LOI 78-741 1978-07-13 ART. 16 ET S.", "@sens": "source", "@cidtexte": "JORFTEXT000000518241", "@numtexte": "78-741", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-13" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000029321822", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000027823991", "@num": "12", "#text": "Loi n°93-1444 du 31 décembre 1993 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "LEGITEXT000034586481", "#text": "Décret n°2017-727 du 3 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034579563", "@nortexte": "ECFE1701904D", "@numtexte": "2017-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448204", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196219", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378028", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303505", "@num": "216 A", "#text": "Code général des impôts, CGI. - art. 216 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987511", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588634", "@num": "301 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293763", "@num": "54", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298480", "@num": "49 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625023", "@num": "49 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612261", "@num": "L512-92", "#text": "Code monétaire et financier - art. L512-92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 1935-02-09 ART. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "LOI 1941-12-02", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048182819", "@fin": "1952-07-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049438539", "@fin": "1954-08-15", "@num": "145", "@etat": "MODIFIE", "@debut": "1952-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049511535", "@fin": "1955-05-21", "@num": "145", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049704865", "@fin": "1979-07-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1955-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307345", "@fin": "1980-07-16", "@num": "145", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307346", "@fin": "1982-09-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1980-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307347", "@fin": "1982-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307348", "@fin": "1985-07-12", "@num": "145", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307349", "@fin": "1987-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307350", "@fin": "1988-12-28", "@num": "145", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307351", "@fin": "1991-06-24", "@num": "145", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307352", "@fin": "1993-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307353", "@fin": "1993-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307354", "@fin": "1994-09-02", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307355", "@fin": "1995-10-27", "@num": "145", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307356", "@fin": "1997-04-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307357", "@fin": "2000-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307358", "@fin": "2000-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307359", "@fin": "2001-05-16", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307360", "@fin": "2001-03-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307361", "@fin": "2002-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307362", "@fin": "2002-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307363", "@fin": "2005-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307364", "@fin": "2006-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307365", "@fin": "2005-12-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307366", "@fin": "2006-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307367", "@fin": "2007-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014424", "@fin": "2008-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020011739", "@fin": "2009-04-10", "@num": "145", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549408", "@fin": "2009-07-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020763611", "@fin": "2011-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2009-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657850", "@fin": "2011-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378054", "@fin": "2012-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294502", "@fin": "2014-12-30", "@num": "145", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062253", "@fin": "2016-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815481", "@fin": "2017-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817389", "@fin": "2017-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036362803", "@fin": "2018-12-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526723", "@fin": "2019-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2018-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990394", "@fin": "2019-07-21", "@num": "145", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041467867", "@fin": "2999-01-01", "@num": "145", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1 Le régime fiscal des sociétés mères, tel qu'il est défini aux articles 146 et 216, est applicable aux sociétés françaises par actions ou à responsabilité limitée qui détiennent, dans le capital d'autres sociétés revêtant l'une de ces formes, des participations satisfaisant aux conditions ci-après :
\n
a Les titres de participations doivent revêtir la forme nominative ou être déposés dans un établissement désigné par l'administration;
\n
b Ils doivent représenter au moins 10 % du capital de la société émettrice; ce pourcentage s'apprécie à la date de la mise en paiement des produits de la participation.
\n
Toutefois :
\n
- aucun pourcentage minimal n'est exigé pour les titres reçus en rémunération d'apports partiels admis au régime fiscal des fusions ou d'apports consentis à des groupements d'emprunt professionnels créés pour faciliter le financement des investissements dans certains secteurs de l'économie, non plus que pour les participations dont le prix de revient excède 10 millions F ;
\n
- toute société qui bénéficie du régime fiscal des sociétés mères en conserve le bénéfice dès lors qu'elle ne réduit pas le montant de sa participation et que le prix de revient de cette dernière atteint au moins 2 millions F ;
\n
c Les titres de participations doivent avoir été souscrits à l'émission. A défaut, la personne morale participante doit avoir pris l'engagement de les conserver pendant un délai de deux ans.
\n
2 Le régime fiscal des sociétés mères s'applique également aux sociétés françaises par actions ou à responsabilité limitée qui ont souscrit à l'émission et conservé sous la forme nominative, quel qu'en soit le nombre :
\n
a Soit des obligations des anciens grands réseaux français de chemin de fer d'intérêt général ou des chemins de fer de grande ceinture de Paris, ou de la société nationale des chemins de fer français, lorsque la souscription est antérieure au 1er décembre 1941 ;
\n
b Soit des obligations de la société nationale des chemins de fer français, lorsque ces obligations proviennent de la conversion effectuée en vertu de la loi du 2 décembre 1941 de titres visés à l'alinéa qui précède et souscrits eux-mêmes à l'émission.
\n
3 Le même régime s'applique également lorsqu'une société propriétaire de Kuxes de Gewerkschaften a reçu des actions nouvelles en échange des Kuxes de Gewerkschaften transformées en exécution de l'article 3, deuxième alinéa, de la loi du 9 février 1935, relative à l'introduction de la législation minière française dans les départements du Haut-Rhin, du Bas-Rhin et de la Moselle.
\n
\n
4 En cas d'absorption par une tierce société d'une société détenant une participation satisfaisant aux conditions exigées par le présent article, le bénéfice du régime fiscal des sociétés mères est transporté de plein droit de la société absorbée à la société absorbante ou nouvelle. De même, une société participante demeure fondée à se prévaloir du régime de faveur lorsque la société dont elle détient les actions ou parts absorbe une tierce société ou est absorbée par celle-ci, sous réserve que la fusion ne soit pas réalisée pour faire échec aux conditions susvisées et sans que la participation puisse bénéficier d'un traitement plus favorable que si l'opération n'avait pas eu lieu.
\n
\n
4 bis (Abrogé).
\n
\n
5 (Abrogé)
\n
\n
6 Le régime fiscal des sociétés mères n'est pas applicable :
\n
a Aux produits des actions des sociétés d'investissement, des sociétés de développement régional, des sociétés financières pour le développement économique outre-mer, des sociétés de financement de recherches et d'exploitation des gisements d'hydrocarbures liquides ou gazeux et des sociétés sahariennes de développement;
\n
b Aux dividendes alloués aux actions émises à l'occasion de constitutions ou d'augmentations de capital de sociétés ayant reçu l'agrément prévu à l'article 96 de l'annexe II au présent code, dans la mesure où ces dividendes ont été déduits, en vertu du même article, pour la détermination du bénéfice imposable desdites sociétés;
\n
b bis Aux dividendes déduits, en application des dispositions de l'article 214 A, du bénéfice imposable des sociétés distributrices (1);
\n
b ter Aux produits des actions à dividende prioritaire sans droit de vote prévues par l'article 177-1 de la loi n° 66-537 du 24 juillet 1966 (2);
\n
c Aux produits des actions ou parts de sociétés par actions ou à responsabilité limitée admises au régime fiscal des sociétés de personnes prévu à l'article 239 bis A;
\n
d Aux produits des actions des sociétés immobilières pour le commerce et l'industrie visées à l'article 5 de l'ordonnance no 67-837 du 28 septembre 1967;
\n
e Aux dividendes distribués aux actionnaires des sociétés agréées pour le financement des télécommunications visées à l'article 1er de la loi n° 69-1160 du 24 décembre 1969.
\n
7 Le régime fiscal des sociétés mères ne peut s'appliquer aux produits des actions des sociétés immobilières d'investissement régies par l'article 33-I de la loi n° 63-254 du 15 mars 1963 et des sociétés immobilières de gestion régies par l'article 1er du décret n° 63-683 du 13 juillet 1963 que dans les cas et pendant les périodes ci-après :
\n
1° Pendant vingt-cinq ans à compter de leur émission, pour les actions souscrites en espèces et entièrement libérées par les sociétés participantes avant le 1er janvier 1966 ;
\n
2° Jusqu'à l'expiration de la vingt-cinquième année suivant celle de l'achèvement des constructions, pour les actions attribuées avant le 1er janvier 1966 aux sociétés participantes en rémunération de l'apport d'immeubles dont les revenus sont temporairement exonérés de l'impôt sur les sociétés en vertu de l'article 210 ter;
\n
3° Jusqu'au 31 décembre 1985, pour les actions acquises ou souscrites et libérées par les sociétés participantes avant la promulgation de la loi n° 63-254 du 15 mars 1963, dans le capital de sociétés immobilières conventionnées admises à bénéficier des dispositions de l'ordonnance n° 58-876 du 24 septembre 1958.
\n
En ce qui concerne les actions visées aux 1° et 2°, aucun pourcentage minimal de participation n'est exigé pour l'application du régime défini au présent article.
\n
8 (Transféré sous le paragraphe 6-d ci-dessus).
\n
\n
1) Annexe II, art. 102 F.
\n
Cf. Loi n° 78-741 du 13 juillet 1978, art. 16 et suivants.
" } }, "LEGIARTI000006307346": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "145", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-09-01", "DATE_DEBUT": "1980-07-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006307346", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307346.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0145AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 146", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 210 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 214 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 216", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 239 bis A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 102 F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 54", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 55", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 56", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 96", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "#text": "LOI 1935-02-09 ART. 3 AL. 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "LOI 1941-12-02", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705360", "#text": "Ordonnance 58-876 1958-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFTEXT000000312753", "#text": "LOI 63-254 1963-03-15 ART. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000692245", "#text": "LOI 66-537 1966-07-24 ART. 177 1", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006316544", "@num": "5", "#text": "Ordonnance n°67-837 du 28 septembre 1967 - art. 5 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000889064", "@numtexte": "67-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000693194", "#text": "LOI 69-1160 1969-12-24 ART. 1 FINANCES RECTIFICATIVE POUR 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFTEXT000000518241", "#text": "LOI 78-741 1978-07-13 ART. 16 ET S.", "@sens": "source", "@cidtexte": "JORFTEXT000000518241", "@numtexte": "78-741", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-13" }, { "@id": "JORFTEXT000000886864", "#text": "LOI 80-531 1980-07-15 ART. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFTEXT000000886864", "#text": "LOI 80-531 1980-07-15 ART. 30 II b JORF 16 JUILLET 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000029321822", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000027823991", "@num": "12", "#text": "Loi n°93-1444 du 31 décembre 1993 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "LEGITEXT000034586481", "#text": "Décret n°2017-727 du 3 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034579563", "@nortexte": "ECFE1701904D", "@numtexte": "2017-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448204", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196219", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378028", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303505", "@num": "216 A", "#text": "Code général des impôts, CGI. - art. 216 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987511", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588634", "@num": "301 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293763", "@num": "54", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298480", "@num": "49 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625023", "@num": "49 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612261", "@num": "L512-92", "#text": "Code monétaire et financier - art. L512-92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048182819", "@fin": "1952-07-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049438539", "@fin": "1954-08-15", "@num": "145", "@etat": "MODIFIE", "@debut": "1952-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049511535", "@fin": "1955-05-21", "@num": "145", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049704865", "@fin": "1979-07-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1955-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307345", "@fin": "1980-07-16", "@num": "145", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307346", "@fin": "1982-09-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1980-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307347", "@fin": "1982-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307348", "@fin": "1985-07-12", "@num": "145", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307349", "@fin": "1987-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307350", "@fin": "1988-12-28", "@num": "145", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307351", "@fin": "1991-06-24", "@num": "145", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307352", "@fin": "1993-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307353", "@fin": "1993-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307354", "@fin": "1994-09-02", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307355", "@fin": "1995-10-27", "@num": "145", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307356", "@fin": "1997-04-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307357", "@fin": "2000-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307358", "@fin": "2000-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307359", "@fin": "2001-05-16", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307360", "@fin": "2001-03-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307361", "@fin": "2002-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307362", "@fin": "2002-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307363", "@fin": "2005-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307364", "@fin": "2006-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307365", "@fin": "2005-12-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307366", "@fin": "2006-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307367", "@fin": "2007-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014424", "@fin": "2008-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020011739", "@fin": "2009-04-10", "@num": "145", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549408", "@fin": "2009-07-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020763611", "@fin": "2011-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2009-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657850", "@fin": "2011-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378054", "@fin": "2012-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294502", "@fin": "2014-12-30", "@num": "145", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062253", "@fin": "2016-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815481", "@fin": "2017-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817389", "@fin": "2017-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036362803", "@fin": "2018-12-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526723", "@fin": "2019-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2018-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990394", "@fin": "2019-07-21", "@num": "145", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041467867", "@fin": "2999-01-01", "@num": "145", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le régime fiscal des sociétés mères, tel qu'il est défini aux articles 146 et 216, est applicable aux sociétés françaises par actions ou à responsabilité limitée qui détiennent, dans le capital d'autres sociétés revêtant l'une de ces formes, des participations satisfaisant aux conditions ci-après :
\n
a. Les titres de participations doivent revêtir la forme nominative ou être déposés dans un établissement désigné par l'administration ;
\n
b. Ils doivent représenter au moins 10 % du capital de la société émettrice ; ce pourcentage s'apprécie à la date de la mise en paiement des produits de la participation.
\n
Toutefois :
\n
- aucun pourcentage minimal n'est exigé pour les titres reçus en rémunération d'apports partiels admis au régime fiscal des fusions ou d'apports consentis à des groupements d'emprunt professionnels créés pour faciliter le financement des investissements dans certains secteurs de l'économie, non plus que pour les participations dont le prix de revient excède 10 millions F ;
\n
- toute société qui bénéficie du régime fiscal des sociétés mères en conserve le bénéfice dès lors qu'elle ne réduit pas le montant de sa participation et que le prix de revient de cette dernière atteint au moins 2 millions F ;
\n
c - Les titres de participations doivent avoir été souscrits à l'émission. A défaut, la personne morale participante doit avoir pris l'engagement de les conserver pendant un délai de deux ans.
\n
2. Le régime fiscal des sociétés mères s'applique également aux sociétés françaises par actions ou à responsabilité limitée qui ont souscrit à l'émission et conservé sous la forme nominative, quel qu'en soit le nombre :
\n
a. Soit des obligations des anciens grands réseaux français de chemin de fer d'intérêt général ou des chemins de fer de grande ceinture de Paris, ou de la société nationale des chemins de fer français, lorsque la souscription est antérieure au 1er décembre 1941 ;
\n
b. Soit des obligations de la société nationale des chemins de fer français, lorsque ces obligations proviennent de la conversion effectuée en vertu de la loi du 2 décembre 1941 de titres visés à l'alinéa qui précède et souscrits eux-mêmes à l'émission.
\n
3. Le même régime s'applique également lorsqu'une société propriétaire de Kuxes de Gewerkschaften a reçu des actions nouvelles en échange des Kuxes de Gewerkschaften transformées en exécution de l'article 3, deuxième alinéa, de la loi du 9 février 1935, relative à l'introduction de la législation minière française dans les départements du Haut-Rhin, du Bas-Rhin et de la Moselle.
\n
\n
4. En cas d'absorption par une tierce société d'une société détenant une participation satisfaisant aux conditions exigées par le présent article, le bénéfice du régime fiscal des sociétés mères est transporté de plein droit de la société absorbée à la société absorbante ou nouvelle. De même, une société participante demeure fondée à se prévaloir du régime de faveur lorsque la société dont elle détient les actions ou parts absorbe une tierce société ou est absorbée par celle-ci, sous réserve que la fusion ne soit pas réalisée pour faire échec aux conditions susvisées et sans que la participation puisse bénéficier d'un traitement plus favorable que si l'opération n'avait pas eu lieu.
\n
\n
4 bis (Abrogé).
\n
\n
5. (Abrogé).
\n
\n
6. Le régime fiscal des sociétés mères n'est pas applicable :
\n
a. Aux produits des actions de sociétés d'investissement, des sociétés de développement régional, des sociétés financières pour le développement économique outre-mer, des sociétés de financement de recherches et d'exploitation des gisements d'hydrocarbures liquides ou gazeux et des sociétés sahariennes de développement ;
\n
b. Aux dividendes alloués aux actions émises à l'occasion de constitutions ou d'augmentations de capital de sociétés ayant reçu l'agrément prévu à l'article 96 de l'annexe II au présent code, dans la mesure où ces dividendes ont été déduits, en vertu du même article, pour la détermination du bénéfice imposable desdites sociétés ;
\n
b bis. Aux dividendes déduits, en application des dispositions de l'article 214 A, du bénéfice imposable des sociétés distributrices (2) ;
\n
b ter. Aux produits des actions à dividende prioritaire sans droit de vote prévues par l'article 177-1 de la loi n° 66-537 du 24 juillet 1966 (3).
\n
c. Aux produits des actions ou parts de sociétés par actions ou à responsabilité limitée admises au régime fiscal des sociétés de personnes prévu à l'article 239 bis A ;
\n
d. Aux produits des actions des sociétés immobilières pour le commerce et l'industrie visées à l'article 5 de l'ordonnance n° 67-837 du 28 septembre 1967 ;
\n
e. Aux dividendes distribués aux actionnaires des sociétés agréées pour le financement des télécommunications visées à l'article 1er de la loi n° 69-1160 du 24 décembre 1969 ;
\n
f. Aux produits distribués aux associés des sociétés agréées pour le financement d'installations ou de matériels destinés à économiser l'énergie, à développer les sources d'énergie de remplacement des hydrocarbures ou à promouvoir les utilisations du charbon, mentionnées à l'article 30 de la loi n° 80-531 du 15 juillet 1980 relative aux économies d'énergie et à l'utilisation de la chaleur.
\n
7. Le régime fiscal des sociétés mères ne peut s'appliquer aux produits des actions des sociétés immobilières d'investissement régies par l'article 33-I de la loi n° 63-254 du 15 mars 1963 et des sociétés immobilières de gestion régies par l'article 1er du décret n° 63-683 du 13 juillet 1963 que dans les cas et pendant les périodes ci-après :
\n
1° Pendant vingt-cinq ans à compter de leur émission, pour les action souscrites en espèces et entièrement libérées par les sociétés participantes avant le 1er janvier 1966 ;
\n
2° Jusqu'à l'expiration de la vingt-cinquième année suivant celle de l'achèvement des constructions, pour les actions attribuées avant le 1er janvier 1966 aux sociétés participantes en rémunération de l'apport d'immeubles dont les revenus sont temporairement exonérés de l'impôt sur les sociétés en vertu de l'article 210 ter.
\n
3° Jusqu'au 31 décembre 1985, pour les actions acquises ou souscrites et libérées par les sociétés participantes avant la promulgation de la loi n° 63-254 du 15 mars 1963, dans le capital de sociétés immobilières conventionnées admises à bénéficier des dispositions de l'ordonnance n° 58-876 du 24 septembre 1958.
\n
En ce qui concerne les actions visées aux 1° et 2°, aucun pourcentage minimal de participation n'est exigé pour l'application du régime défini au présent article.
\n
8. (Transféré sous le paragraphe 6 - d du ci-dessus).
\n
\n
(1) Voir annexe II, art. 54 à 56.
\n
(2) Annexe II, art. 102 F.
\n
(3) Cf. Loi n° 78-741 du 13 juillet 1978, art. 16 et suivants.
" } }, "LEGIARTI000006307347": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "145", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-12-31", "DATE_DEBUT": "1982-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307347", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307347.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0145AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 146", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 210 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 214 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 216", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 102 F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 54", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 55", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 56", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 96", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "LOI 1935-02-09 ART. 3 AL. 2", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705360", "#text": "Ordonnance 58-876 1958-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFTEXT000000312753", "#text": "LOI 63-254 1963-03-15 ART. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000692245", "#text": "LOI 66-537 1966-07-24 ART. 177-1", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006316544", "@num": "5", "#text": "Ordonnance n°67-837 du 28 septembre 1967 - art. 5 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000889064", "@numtexte": "67-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000693194", "#text": "LOI 69-1160 1969-12-24 ART. 1 FINANCES RECTIFICATIVE POUR 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFTEXT000000518241", "#text": "LOI 78-741 1978-07-13 ART. 16 ET S.", "@sens": "source", "@cidtexte": "JORFTEXT000000518241", "@numtexte": "78-741", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-13" }, { "@id": "JORFTEXT000000886864", "#text": "LOI 80-531 1980-07-15 ART. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000029321822", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000027823991", "@num": "12", "#text": "Loi n°93-1444 du 31 décembre 1993 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "LEGITEXT000034586481", "#text": "Décret n°2017-727 du 3 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034579563", "@nortexte": "ECFE1701904D", "@numtexte": "2017-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448204", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196219", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378028", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303505", "@num": "216 A", "#text": "Code général des impôts, CGI. - art. 216 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987511", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588634", "@num": "301 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293763", "@num": "54", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298480", "@num": "49 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625023", "@num": "49 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612261", "@num": "L512-92", "#text": "Code monétaire et financier - art. L512-92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1941-12-02", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048182819", "@fin": "1952-07-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049438539", "@fin": "1954-08-15", "@num": "145", "@etat": "MODIFIE", "@debut": "1952-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049511535", "@fin": "1955-05-21", "@num": "145", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049704865", "@fin": "1979-07-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1955-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307345", "@fin": "1980-07-16", "@num": "145", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307346", "@fin": "1982-09-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1980-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307347", "@fin": "1982-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307348", "@fin": "1985-07-12", "@num": "145", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307349", "@fin": "1987-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307350", "@fin": "1988-12-28", "@num": "145", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307351", "@fin": "1991-06-24", "@num": "145", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307352", "@fin": "1993-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307353", "@fin": "1993-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307354", "@fin": "1994-09-02", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307355", "@fin": "1995-10-27", "@num": "145", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307356", "@fin": "1997-04-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307357", "@fin": "2000-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307358", "@fin": "2000-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307359", "@fin": "2001-05-16", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307360", "@fin": "2001-03-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307361", "@fin": "2002-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307362", "@fin": "2002-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307363", "@fin": "2005-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307364", "@fin": "2006-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307365", "@fin": "2005-12-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307366", "@fin": "2006-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307367", "@fin": "2007-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014424", "@fin": "2008-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020011739", "@fin": "2009-04-10", "@num": "145", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549408", "@fin": "2009-07-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020763611", "@fin": "2011-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2009-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657850", "@fin": "2011-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378054", "@fin": "2012-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294502", "@fin": "2014-12-30", "@num": "145", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062253", "@fin": "2016-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815481", "@fin": "2017-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817389", "@fin": "2017-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036362803", "@fin": "2018-12-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526723", "@fin": "2019-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2018-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990394", "@fin": "2019-07-21", "@num": "145", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041467867", "@fin": "2999-01-01", "@num": "145", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le régime fiscal des sociétés mères, tel qu'il est défini aux articles 146 et 216, est applicable aux sociétés françaises par actions ou à responsabilité limitée qui détiennent, dans le capital d'autres sociétés revêtant l'une de ces formes, des participations satisfaisant aux conditions ci-après :
\n
a. Les titres de participations doivent revêtir la forme nominative ou être déposés dans un établissement désigné par l'administration ;
\n
b. Ils doivent représenter au moins 10 % du capital de la société émettrice ; ce pourcentage s'apprécie à la date de la mise en paiement des produits de la participation.
\n
Toutefois :
\n
- aucun pourcentage minimal n'est exigé pour les titres reçus en rémunération d'apports partiels admis au régime fiscal des fusions ou d'apports consentis à des groupements d'emprunt professionnels créés pour faciliter le financement des investissements dans certains secteurs de l'économie, non plus que pour les participations dont le prix de revient excède 10 millions F ;
\n
- toute société qui bénéficie du régime fiscal des sociétés mères en conserve le bénéfice dès lors qu'elle ne réduit pas le montant de sa participation et que le prix de revient de cette dernière atteint au moins 2 millions F ;
\n
c - Les titres de participations doivent avoir été souscrits à l'émission. A défaut, la personne morale participante doit avoir pris l'engagement de les conserver pendant un délai de deux ans.
\n
2. Le régime fiscal des sociétés mères s'applique également aux sociétés françaises par actions ou à responsabilité limitée qui ont souscrit à l'émission et conservé sous la forme nominative, quel qu'en soit le nombre :
\n
a. Soit des obligations des anciens grands réseaux français de chemin de fer d'intérêt général ou des chemins de fer de grande ceinture de Paris, ou de la société nationale des chemins de fer français, lorsque la souscription est antérieure au 1er décembre 1941 ;
\n
b. Soit des obligations de la société nationale des chemins de fer français, lorsque ces obligations proviennent de la conversion effectuée en vertu de la loi du 2 décembre 1941 de titres visés à l'alinéa qui précède et souscrits eux-mêmes à l'émission.
\n
3. Le même régime s'applique également lorsqu'une société propriétaire de Kuxes de Gewerkschaften a reçu des actions nouvelles en échange des Kuxes de Gewerkschaften transformées en exécution de l'article 3, deuxième alinéa, de la loi du 9 février 1935, relative à l'introduction de la législation minière française dans les départements du Haut-Rhin, du Bas-Rhin et de la Moselle.
\n
\n
4. En cas d'absorption par une tierce société d'une société détenant une participation satisfaisant aux conditions exigées par le présent article, le bénéfice du régime fiscal des sociétés mères est transporté de plein droit de la société absorbée à la société absorbante ou nouvelle. De même, une société participante demeure fondée à se prévaloir du régime de faveur lorsque la société dont elle détient les actions ou parts absorbe une tierce société ou est absorbée par celle-ci, sous réserve que la fusion ne soit pas réalisée pour faire échec aux conditions susvisées et sans que la participation puisse bénéficier d'un traitement plus favorable que si l'opération n'avait pas eu lieu.
\n
\n
4 bis (Abrogé).
\n
\n
5. (Abrogé).
\n
\n
6. Le régime fiscal des sociétés mères n'est pas applicable :
\n
a. Aux produits des actions de sociétés d'investissement, des sociétés de développement régional, des sociétés financières pour le développement économique outre-mer, des sociétés de financement de recherches et d'exploitation des gisements d'hydrocarbures liquides ou gazeux et des sociétés sahariennes de développement ;
\n
b. Aux dividendes alloués aux actions émises à l'occasion de constitutions ou d'augmentations de capital de sociétés ayant reçu l'agrément prévu à l'article 96 de l'annexe II au présent code, dans la mesure où ces dividendes ont été déduits, en vertu du même article, pour la détermination du bénéfice imposable desdites sociétés ;
\n
b bis. Aux dividendes déduits, en application des dispositions de l'article 214 A, du bénéfice imposable des sociétés distributrices (2) ;
\n
b ter. Aux produits des actions à dividende prioritaire sans droit de vote prévues par l'article 177-1 de la loi n° 66-537 du 24 juillet 1966 (3).
\n
c. (Périmé);
\n
d. Aux produits des actions des sociétés immobilières pour le commerce et l'industrie visées à l'article 5 de l'ordonnance n° 67-837 du 28 septembre 1967 ;
\n
e. Aux dividendes distribués aux actionnaires des sociétés agréées pour le financement des télécommunications visées à l'article 1er de la loi n° 69-1160 du 24 décembre 1969 ;
\n
f. Aux produits distribués aux associés des sociétés agréées pour le financement d'installations ou de matériels destinés à économiser l'énergie, à développer les sources d'énergie de remplacement des hydrocarbures ou à promouvoir les utilisations du charbon, mentionnées à l'article 30 de la loi n° 80-531 du 15 juillet 1980 relative aux économies d'énergie et à l'utilisation de la chaleur.
\n
7. Le régime fiscal des sociétés mères ne peut s'appliquer aux produits des actions des sociétés immobilières d'investissement régies par l'article 33-I de la loi n° 63-254 du 15 mars 1963 et des sociétés immobilières de gestion régies par l'article 1er du décret n° 63-683 du 13 juillet 1963 que dans les cas et pendant les périodes ci-après :
\n
1° Pendant vingt-cinq ans à compter de leur émission, pour les action souscrites en espèces et entièrement libérées par les sociétés participantes avant le 1er janvier 1966 ;
\n
2° Jusqu'à l'expiration de la vingt-cinquième année suivant celle de l'achèvement des constructions, pour les actions attribuées avant le 1er janvier 1966 aux sociétés participantes en rémunération de l'apport d'immeubles dont les revenus sont temporairement exonérés de l'impôt sur les sociétés en vertu de l'article 210 ter.
\n
3° Jusqu'au 31 décembre 1985, pour les actions acquises ou souscrites et libérées par les sociétés participantes avant la promulgation de la loi n° 63-254 du 15 mars 1963, dans le capital de sociétés immobilières conventionnées admises à bénéficier des dispositions de l'ordonnance n° 58-876 du 24 septembre 1958.
\n
En ce qui concerne les actions visées aux 1° et 2°, aucun pourcentage minimal de participation n'est exigé pour l'application du régime défini au présent article.
\n
8. (Transféré sous le paragraphe 6 - d du ci-dessus).
\n
\n
(1) Voir annexe II, art. 54 à 56.
\n
(2) Annexe II, art. 102 F.
\n
(3) Cf. Loi n° 78-741 du 13 juillet 1978, art. 16 et suivants.
" } }, "LEGIARTI000006307348": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "145", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-07-12", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307348", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307348.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0145AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 146", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 208 3° sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 210 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 214 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 216", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 102 F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 54", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 55", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 56", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 96", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "LOI 1935-02-09 ART. 3 AL. 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "LOI 1941-12-02", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705360", "#text": "Ordonnance 58-876 1958-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFTEXT000000312753", "#text": "LOI 63-254 1963-03-15 ART. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000692245", "#text": "LOI 66-537 1966-07-24 ART. 177-1", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006316544", "@num": "5", "#text": "Ordonnance n°67-837 du 28 septembre 1967 - art. 5 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000889064", "@numtexte": "67-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000693194", "#text": "LOI 69-1160 1969-12-24 ART. 1 FINANCES RECTIFICATIVE POUR 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFTEXT000000518241", "#text": "LOI 78-741 1978-07-13 ART. 16 ET S.", "@sens": "source", "@cidtexte": "JORFTEXT000000518241", "@numtexte": "78-741", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-13" }, { "@id": "JORFTEXT000000886864", "#text": "LOI 80-531 1980-07-15 ART. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000006273727", "@num": "15", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 15 (P) JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006273820", "@num": "32", "#text": "Loi n°82-1152 du 30 décembre 1982 - art. 32 (V) JORF 31 DECEMBRE 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000704427", "@numtexte": "82-1152", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-30" }, { "@id": "LEGIARTI000029321822", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000027823991", "@num": "12", "#text": "Loi n°93-1444 du 31 décembre 1993 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "LEGITEXT000034586481", "#text": "Décret n°2017-727 du 3 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034579563", "@nortexte": "ECFE1701904D", "@numtexte": "2017-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448204", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196219", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378028", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303505", "@num": "216 A", "#text": "Code général des impôts, CGI. - art. 216 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987511", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588634", "@num": "301 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293763", "@num": "54", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298480", "@num": "49 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625023", "@num": "49 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612261", "@num": "L512-92", "#text": "Code monétaire et financier - art. L512-92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048182819", "@fin": "1952-07-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049438539", "@fin": "1954-08-15", "@num": "145", "@etat": "MODIFIE", "@debut": "1952-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049511535", "@fin": "1955-05-21", "@num": "145", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049704865", "@fin": "1979-07-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1955-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307345", "@fin": "1980-07-16", "@num": "145", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307346", "@fin": "1982-09-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1980-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307347", "@fin": "1982-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307348", "@fin": "1985-07-12", "@num": "145", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307349", "@fin": "1987-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307350", "@fin": "1988-12-28", "@num": "145", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307351", "@fin": "1991-06-24", "@num": "145", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307352", "@fin": "1993-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307353", "@fin": "1993-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307354", "@fin": "1994-09-02", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307355", "@fin": "1995-10-27", "@num": "145", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307356", "@fin": "1997-04-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307357", "@fin": "2000-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307358", "@fin": "2000-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307359", "@fin": "2001-05-16", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307360", "@fin": "2001-03-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307361", "@fin": "2002-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307362", "@fin": "2002-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307363", "@fin": "2005-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307364", "@fin": "2006-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307365", "@fin": "2005-12-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307366", "@fin": "2006-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307367", "@fin": "2007-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014424", "@fin": "2008-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020011739", "@fin": "2009-04-10", "@num": "145", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549408", "@fin": "2009-07-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020763611", "@fin": "2011-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2009-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657850", "@fin": "2011-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378054", "@fin": "2012-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294502", "@fin": "2014-12-30", "@num": "145", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062253", "@fin": "2016-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815481", "@fin": "2017-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817389", "@fin": "2017-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036362803", "@fin": "2018-12-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526723", "@fin": "2019-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2018-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990394", "@fin": "2019-07-21", "@num": "145", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041467867", "@fin": "2999-01-01", "@num": "145", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le régime fiscal des sociétés mères, tel qu'il est défini aux articles 146 et 216, est applicable aux sociétés françaises par actions ou à responsabilité limitée qui détiennent, dans le capital d'autres sociétés revêtant l'une de ces formes, des participations satisfaisant aux conditions ci-après :
\n
a. Les titres de participations doivent revêtir la forme nominative ou être déposés dans un établissement désigné par l'administration ;
\n
b. Ils doivent représenter au moins 10 % du capital de la société émettrice ; ce pourcentage s'apprécie à la date de la mise en paiement des produits de la participation.
\n
Toutefois aucun pourcentage minimal n'est exigé pour les titres reçus en rémunération d'apports partiels admis au régime fiscal des fusions ou d'apports consentis à des groupements d'emprunt professionnels créés pour faciliter le financement des investissements dans certains secteurs de l'économie ;
\n
c. Les titres de participation doivent avoir été souscrits à l'émission. A défaut, la personne morale participante doit avoir pris l'engagement de les conserver pendant un délai de deux ans.
\n
2. Le régime fiscal des sociétés mères s'applique également aux sociétés françaises par actions ou à responsabilité limitée qui ont souscrit à l'émission et conservé sous la forme nominative, quel qu'en soit le nombre :
\n
a. Soit des obligations des anciens grands réseaux français de chemin de fer d'intérêt général ou des chemins de fer de grande ceinture de Paris, ou de la société nationale des chemins de fer français, lorsque la souscription est antérieure au 1er décembre 1941 ;
\n
b. Soit des obligations de la société nationale des chemins de fer français, lorsque ces obligations proviennent de la conversion effectuée en vertu de la loi du 2 décembre 1941 de titres visés à l'alinéa qui précède et souscrits eux-mêmes à l'émission.
\n
3. Le même régime s'applique également lorsqu'une société propriétaire de Kuxes de Gewerkschaften a reçu des actions nouvelles en échange des Kuxes de Gewerkschaften transformées en exécution de l'article 3, deuxième alinéa, de la loi du 9 février 1935, relative à l'introduction de la législation minière française dans les départements du Haut-Rhin, du Bas-Rhin et de la Moselle.
\n
\n
4. En cas d'absorption par une tierce société d'une société détenant une participation satisfaisant aux conditions exigées par le présent article, le bénéfice du régime fiscal des sociétés mères est transporté de plein droit de la société absorbée à la société absorbante ou nouvelle. De même, une société participante demeure fondée à se prévaloir du régime de faveur lorsque la société dont elle détient les actions ou parts absorbe une tierce société ou est absorbée par celle-ci, sous réserve que la fusion ne soit pas réalisée pour faire échec aux conditions susvisées et sans que la participation puisse bénéficier d'un traitement plus favorable que si l'opération n'avait pas eu lieu.
\n
\n
4 bis (Abrogé).
\n
\n
5. (Abrogé).
\n
\n
6. Le régime fiscal des sociétés mères n'est pas applicable :
\n
a. Aux produits des actions de sociétés d'investissement, des sociétés de développement régional, des sociétés financières pour le développement économique outre-mer, des sociétés de financement de recherches et d'exploitation des gisements d'hydrocarbures liquides ou gazeux et des sociétés sahariennes de développement ;
\n
b. Aux dividendes alloués aux actions émises à l'occasion de constitutions ou d'augmentations de capital de sociétés ayant reçu l'agrément prévu à l'article 96 de l'annexe II au présent code, dans la mesure où ces dividendes ont été déduits, en vertu du même article, pour la détermination du bénéfice imposable desdites sociétés ;
\n
b bis. Aux dividendes déduits, en application des dispositions de l'article 214 A, du bénéfice imposable des sociétés distributrices (2) ;
\n
b ter. Aux produits des actions à dividende prioritaire sans droit de vote prévues par l'article 177-1 de la loi n° 66-537 du 24 juillet 1966 (3).
\n
c. (Périmé) d. Aux produits des actions des sociétés immobilières pour le commerce et l'industrie visées à l'article 5 de l'ordonnance n° 67-837 du 28 septembre 1967 ;
\n
e. Aux dividendes distribués aux actionnaires des sociétés agréées pour le financement des télécommunications visées à l'article 1er de la loi n° 69-1160 du 24 décembre 1969 ;
\n
f. Aux produits distribués aux associés des sociétés agréées pour le financement des économies d'énergie mentionnées à l'article 208-3° sexies.
\n
7. Le régime fiscal des sociétés mères ne peut s'appliquer aux produits des actions des sociétés immobilières d'investissement régies par l'article 33-I de la loi n° 63-254 du 15 mars 1963 et des sociétés immobilières de gestion régies par l'article 1er du décret n° 63-683 du 13 juillet 1963 que dans les cas et pendant les périodes ci-après :
\n
1° Pendant vingt-cinq ans à compter de leur émission, pour les action souscrites en espèces et entièrement libérées par les sociétés participantes avant le 1er janvier 1966 ;
\n
2° Jusqu'à l'expiration de la vingt-cinquième année suivant celle de l'achèvement des constructions, pour les actions attribuées avant le 1er janvier 1966 aux sociétés participantes en rémunération de l'apport d'immeubles dont les revenus sont temporairement exonérés de l'impôt sur les sociétés en vertu de l'article 210 ter.
\n
3° Jusqu'au 31 décembre 1985, pour les actions acquises ou souscrites et libérées par les sociétés participantes avant la promulgation de la loi n° 63-254 du 15 mars 1963, dans le capital de sociétés immobilières conventionnées admises à bénéficier des dispositions de l'ordonnance n° 58-876 du 24 septembre 1958.
\n
En ce qui concerne les actions visées aux 1° et 2°, aucun pourcentage minimal de participation n'est exigé pour l'application du régime défini au présent article.
\n
8. (Transféré sous le paragraphe 6-d du ci-dessus).
\n
(1) Voir Annexe II, art. 54 à 56.
\n
(2) Annexe II, art. 102 F.
\n
(3) Cf. Loi n° 78-741 du 13 juillet 1978, art. 16 et suivants.
" } }, "LEGIARTI000006307349": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "145", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-12-31", "DATE_DEBUT": "1986-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307349", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307349.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0145AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 146", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 208 3° sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 210 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 214 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 216", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 102 F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 54", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 55", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 56", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 96", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705360", "#text": "Ordonnance 58-876 1958-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFTEXT000000312753", "#text": "LOI 63-254 1963-03-15 ART. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000692245", "#text": "LOI 66-537 1966-07-24 ART. 177-1", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006316544", "@num": "5", "#text": "Ordonnance n°67-837 du 28 septembre 1967 - art. 5 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000889064", "@numtexte": "67-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000693194", "#text": "LOI 69-1160 1969-12-24 ART. 1 FINANCES RECTIFICATIVE POUR 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFTEXT000000518241", "#text": "LOI 78-741 1978-07-13 ART. 16 ET S.", "@sens": "source", "@cidtexte": "JORFTEXT000000518241", "@numtexte": "78-741", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-13" }, { "@id": "JORFTEXT000000886864", "#text": "LOI 80-531 1980-07-15 ART. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFTEXT000000693456", "#text": "Loi 85-695 1985-07-11 art. 1 II JORF 12 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000029321822", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000027823991", "@num": "12", "#text": "Loi n°93-1444 du 31 décembre 1993 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "LEGITEXT000034586481", "#text": "Décret n°2017-727 du 3 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034579563", "@nortexte": "ECFE1701904D", "@numtexte": "2017-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448204", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196219", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378028", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303505", "@num": "216 A", "#text": "Code général des impôts, CGI. - art. 216 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987511", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588634", "@num": "301 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293763", "@num": "54", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298480", "@num": "49 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625023", "@num": "49 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612261", "@num": "L512-92", "#text": "Code monétaire et financier - art. L512-92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1935-02-09 ART. 3 AL. 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "LOI 1941-12-02", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048182819", "@fin": "1952-07-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049438539", "@fin": "1954-08-15", "@num": "145", "@etat": "MODIFIE", "@debut": "1952-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049511535", "@fin": "1955-05-21", "@num": "145", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049704865", "@fin": "1979-07-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1955-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307345", "@fin": "1980-07-16", "@num": "145", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307346", "@fin": "1982-09-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1980-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307347", "@fin": "1982-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307348", "@fin": "1985-07-12", "@num": "145", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307349", "@fin": "1987-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307350", "@fin": "1988-12-28", "@num": "145", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307351", "@fin": "1991-06-24", "@num": "145", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307352", "@fin": "1993-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307353", "@fin": "1993-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307354", "@fin": "1994-09-02", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307355", "@fin": "1995-10-27", "@num": "145", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307356", "@fin": "1997-04-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307357", "@fin": "2000-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307358", "@fin": "2000-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307359", "@fin": "2001-05-16", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307360", "@fin": "2001-03-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307361", "@fin": "2002-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307362", "@fin": "2002-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307363", "@fin": "2005-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307364", "@fin": "2006-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307365", "@fin": "2005-12-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307366", "@fin": "2006-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307367", "@fin": "2007-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014424", "@fin": "2008-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020011739", "@fin": "2009-04-10", "@num": "145", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549408", "@fin": "2009-07-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020763611", "@fin": "2011-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2009-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657850", "@fin": "2011-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378054", "@fin": "2012-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294502", "@fin": "2014-12-30", "@num": "145", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062253", "@fin": "2016-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815481", "@fin": "2017-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817389", "@fin": "2017-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036362803", "@fin": "2018-12-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526723", "@fin": "2019-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2018-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990394", "@fin": "2019-07-21", "@num": "145", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041467867", "@fin": "2999-01-01", "@num": "145", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le régime fiscal des sociétés mères, tel qu'il est défini aux articles 146 et 216, est applicable aux sociétés françaises par actions ou à responsabilité limitée qui détiennent, dans le capital d'autres sociétés revêtant l'une de ces formes, des participations satisfaisant aux conditions ci-après :
\n
a. Les titres de participations doivent revêtir la forme nominative ou être déposés dans un établissement désigné par l'administration ;
\n
b. Ils doivent représenter au moins 10 % du capital de la société émettrice ; ce pourcentage s'apprécie à la date de la mise en paiement des produits de la participation.
\n
Toutefois aucun pourcentage minimal n'est exigé pour les titres reçus en rémunération d'apports partiels admis au régime fiscal des fusions ou d'apports consentis à des groupements d'emprunt professionnels créés pour faciliter le financement des investissements dans certains secteurs de l'économie ;
\n
c. Les titres de participation doivent avoir été souscrits à l'émission. A défaut, la personne morale participante doit avoir pris l'engagement de les conserver pendant un délai de deux ans.
\n
2. Le régime fiscal des sociétés mères s'applique également aux sociétés françaises par actions ou à responsabilité limitée qui ont souscrit à l'émission et conservé sous la forme nominative, quel qu'en soit le nombre, des obligations de la société nationale des chemins de fer français , lorsque ces obligations proviennent de la conversion effectuée en vertu de la loi du 2 décembre 1941 d'obligations, souscrites elles-mêmes à l'émission, des anciens grands réseaux français de chemins de fer d'intérêt général ou des chemins de fer de grande ceinture de Paris.
\n
\n
3. Le même régime s'applique également lorsqu'une société propriétaire de Kuxes de Gewerkschaften a reçu des actions nouvelles en échange des Kuxes de Gewerkschaften transformées en exécution de l'article 3, deuxième alinéa, de la loi du 9 février 1935, relative à l'introduction de la législation minière française dans les départements du Haut-Rhin, du Bas-Rhin et de la Moselle.
\n
\n
4. En cas d'absorption par une tierce société d'une société détenant une participation satisfaisant aux conditions exigées par le présent article, le bénéfice du régime fiscal des sociétés mères est transporté de plein droit de la société absorbée à la société absorbante ou nouvelle. De même, une société participante demeure fondée à se prévaloir du régime de faveur lorsque la société dont elle détient les actions ou parts absorbe une tierce société ou est absorbée par celle-ci, sous réserve que la fusion ne soit pas réalisée pour faire échec aux conditions susvisées et sans que la participation puisse bénéficier d'un traitement plus favorable que si l'opération n'avait pas eu lieu.
\n
\n
4 bis (Abrogé).
\n
\n
5. (Abrogé).
\n
\n
6. Le régime fiscal des sociétés mères n'est pas applicable :
\n
a. Aux produits des actions de sociétés d'investissement, des sociétés de développement régional, des sociétés financières pour le développement économique outre-mer, des sociétés de financement de recherches et d'exploitation des gisements d'hydrocarbures liquides ou gazeux et des sociétés sahariennes de développement ;
\n
b. Aux dividendes alloués aux actions émises à l'occasion de constitutions ou d'augmentations de capital de sociétés ayant reçu l'agrément prévu à l'article 96 de l'annexe II au présent code, dans la mesure où ces dividendes ont été déduits, en vertu du même article, pour la détermination du bénéfice imposable desdites sociétés ;
\n
b bis. Aux dividendes déduits, en application des dispositions de l'article 214 A, du bénéfice imposable des sociétés distributrices (2) ;
\n
b ter. Aux produits des actions à dividende prioritaire sans droit de vote prévues par l'article 177-1 de la loi n° 66-537 du 24 juillet 1966 (3).
\n
c. (Périmé) d. Aux produits des actions des sociétés immobilières pour le commerce et l'industrie visées à l'article 5 de l'ordonnance n° 67-837 du 28 septembre 1967 ;
\n
e. Aux dividendes distribués aux actionnaires des sociétés agréées pour le financement des télécommunications visées à l'article 1er de la loi n° 69-1160 du 24 décembre 1969 ;
\n
f. Aux produits distribués aux associés des sociétés agréées pour le financement des économies d'énergie mentionnées à l'article 208-3° sexies.
\n
g. Aux produits et plus-values nets distribués par les sociétés de capital-risque exonérés en application du 3° septies de l'article 208.
\n
7. Le régime fiscal des sociétés mères ne peut s'appliquer aux produits des actions des sociétés immobilières d'investissement régies par l'article 33-I de la loi n° 63-254 du 15 mars 1963 et des sociétés immobilières de gestion régies par l'article 1er du décret n° 63-683 du 13 juillet 1963 que dans les cas et pendant les périodes ci-après :
\n
1° Pendant vingt-cinq ans à compter de leur émission, pour les action souscrites en espèces et entièrement libérées par les sociétés participantes avant le 1er janvier 1966 ;
\n
2° Jusqu'à l'expiration de la vingt-cinquième année suivant celle de l'achèvement des constructions, pour les actions attribuées avant le 1er janvier 1966 aux sociétés participantes en rémunération de l'apport d'immeubles dont les revenus sont temporairement exonérés de l'impôt sur les sociétés en vertu de l'article 210 ter.
\n
3° Jusqu'au 31 décembre 1985, pour les actions acquises ou souscrites et libérées par les sociétés participantes avant la promulgation de la loi n° 63-254 du 15 mars 1963, dans le capital de sociétés immobilières conventionnées admises à bénéficier des dispositions de l'ordonnance n° 58-876 du 24 septembre 1958.
\n
En ce qui concerne les actions visées aux 1° et 2°, aucun pourcentage minimal de participation n'est exigé pour l'application du régime défini au présent article.
\n
8. (Transféré sous le paragraphe 6-d du ci-dessus).
\n
(1) Voir Annexe II, art. 54 à 56.
\n
(2) Annexe II, art. 102 F.
\n
(3) Cf. Loi n° 78-741 du 13 juillet 1978, art. 16 et suivants.
" } }, "LEGIARTI000006307350": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "145", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-12-28", "DATE_DEBUT": "1987-06-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006307350", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307350.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0145AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 146", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 208 3° sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 210 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 214 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 216", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 102 F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 54", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 55", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 56", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 96", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "#text": "LOI 1941-12-02", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705360", "#text": "Ordonnance 58-876 1958-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFTEXT000000312753", "#text": "LOI 63-254 1963-03-15 art. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000692245", "#text": "LOI 66-537 1966-07-24 art. 177-1", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006316544", "@num": "5", "#text": "Ordonnance n°67-837 du 28 septembre 1967 - art. 5 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000889064", "@numtexte": "67-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000693194", "#text": "LOI 69-1160 1969-12-24 art. 1 FINANCES RECTIFICATIVE POUR 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFTEXT000000518241", "#text": "LOI 78-741 1978-07-13 art. 16 et S.", "@sens": "source", "@cidtexte": "JORFTEXT000000518241", "@numtexte": "78-741", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-13" }, { "@id": "JORFTEXT000000886864", "#text": "LOI 80-531 1980-07-15 art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000029321822", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000317305", "#text": "Loi 86-1317 1986-12-30 art. 87 II Finances pour 1987 JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000508808", "#text": "LOI 87-416 1987-06-17 art. 37 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "LEGIARTI000006707660", "@num": "37", "#text": "Loi n°87-416 du 17 juin 1987 - art. 37 (V) JORF 18 juin 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000027823991", "@num": "12", "#text": "Loi n°93-1444 du 31 décembre 1993 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "LEGITEXT000034586481", "#text": "Décret n°2017-727 du 3 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034579563", "@nortexte": "ECFE1701904D", "@numtexte": "2017-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448204", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196219", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378028", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303505", "@num": "216 A", "#text": "Code général des impôts, CGI. - art. 216 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987511", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588634", "@num": "301 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293763", "@num": "54", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298480", "@num": "49 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625023", "@num": "49 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612261", "@num": "L512-92", "#text": "Code monétaire et financier - art. L512-92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1935-02-09 art. 3 al. 2", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048182819", "@fin": "1952-07-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049438539", "@fin": "1954-08-15", "@num": "145", "@etat": "MODIFIE", "@debut": "1952-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049511535", "@fin": "1955-05-21", "@num": "145", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049704865", "@fin": "1979-07-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1955-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307345", "@fin": "1980-07-16", "@num": "145", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307346", "@fin": "1982-09-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1980-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307347", "@fin": "1982-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307348", "@fin": "1985-07-12", "@num": "145", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307349", "@fin": "1987-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307350", "@fin": "1988-12-28", "@num": "145", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307351", "@fin": "1991-06-24", "@num": "145", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307352", "@fin": "1993-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307353", "@fin": "1993-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307354", "@fin": "1994-09-02", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307355", "@fin": "1995-10-27", "@num": "145", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307356", "@fin": "1997-04-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307357", "@fin": "2000-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307358", "@fin": "2000-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307359", "@fin": "2001-05-16", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307360", "@fin": "2001-03-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307361", "@fin": "2002-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307362", "@fin": "2002-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307363", "@fin": "2005-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307364", "@fin": "2006-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307365", "@fin": "2005-12-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307366", "@fin": "2006-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307367", "@fin": "2007-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014424", "@fin": "2008-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020011739", "@fin": "2009-04-10", "@num": "145", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549408", "@fin": "2009-07-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020763611", "@fin": "2011-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2009-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657850", "@fin": "2011-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378054", "@fin": "2012-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294502", "@fin": "2014-12-30", "@num": "145", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062253", "@fin": "2016-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815481", "@fin": "2017-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817389", "@fin": "2017-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036362803", "@fin": "2018-12-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526723", "@fin": "2019-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2018-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990394", "@fin": "2019-07-21", "@num": "145", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041467867", "@fin": "2999-01-01", "@num": "145", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "1. Le régime fiscal des sociétés mères, tel qu'il est défini aux articles 146 et 216, est applicable aux sociétés françaises par actions ou à responsabilité limitée qui détiennent, dans le capital d'autres sociétés revêtant l'une de ces formes, des participations satisfaisant aux conditions ci-après :
\n a. Les titres de participations doivent revêtir la forme nominative ou être déposés dans un établissement désigné par l'administration ; b. Lorsque le prix de revient de la participation détenue dans la société émettrice est inférieur à 150 millions de francs, les titres de participation doivent représenter au moins 10 p. 100 du capital de la société émettrice ; ce prix de revient et ce pourcentage s'apprécient à la date de mise en paiement des produits de la participation.
\n Aucun pourcentage minimal n'est exigé pour les titres reçus en rémunération d'apports partiels admis au régime fiscal des fusions ou d'apports consentis à des groupements d'emprunt professionnels créés pour faciliter le financement des investissements dans certains secteurs de l'économie ; Les titres prêtés dans les conditions du chapitre V de la loi n° 87-416 du 17 juin 1987 sur l'épargne ne peuvent être pris en compte par les parties au contrat de prêt pour l'application du régime fiscal des sociétés mères. c. Les titres de participation doivent avoir été souscrits à l'émission. A défaut, la personne morale participante doit avoir pris l'engagement de les conserver pendant un délai de deux ans.
\n
2. Le régime fiscal des sociétés mères s'applique également aux sociétés françaises par actions ou à responsabilité limitée qui ont souscrit à l'émission et conservé sous la forme nominative, quel qu'en soit le nombre, des obligations de la société nationale des chemins de fer français , lorsque ces obligations proviennent de la conversion effectuée en vertu de la loi du 2 décembre 1941 d'obligations, souscrites elles-mêmes à l'émission, des anciens grands réseaux français de chemins de fer d'intérêt général ou des chemins de fer de grande ceinture de Paris.
\n
\n
3. Le même régime s'applique également lorsqu'une société propriétaire de Kuxes de Gewerkschaften a reçu des actions nouvelles en échange des Kuxes de Gewerkschaften transformées en exécution de l'article 3, deuxième alinéa, de la loi du 9 février 1935, relative à l'introduction de la législation minière française dans les départements du Haut-Rhin, du Bas-Rhin et de la Moselle.
\n
\n
4. En cas d'absorption par une tierce société d'une société détenant une participation satisfaisant aux conditions exigées par le présent article, le bénéfice du régime fiscal des sociétés mères est transporté de plein droit de la société absorbée à la société absorbante ou nouvelle. De même, une société participante demeure fondée à se prévaloir du régime de faveur lorsque la société dont elle détient les actions ou parts absorbe une tierce société ou est absorbée par celle-ci, sous réserve que la fusion ne soit pas réalisée pour faire échec aux conditions susvisées et sans que la participation puisse bénéficier d'un traitement plus favorable que si l'opération n'avait pas eu lieu.
\n
\n
4 bis (Abrogé).
\n
\n
5. (Abrogé).
\n
\n
6. Le régime fiscal des sociétés mères n'est pas applicable :
\n
a. Aux produits des actions de sociétés d'investissement, des sociétés de développement régional, des sociétés financières pour le développement économique outre-mer, des sociétés de financement de recherches et d'exploitation des gisements d'hydrocarbures liquides ou gazeux et des sociétés sahariennes de développement ;
\n
b. Aux dividendes alloués aux actions émises à l'occasion de constitutions ou d'augmentations de capital de sociétés ayant reçu l'agrément prévu à l'article 96 de l'annexe II au présent code, dans la mesure où ces dividendes ont été déduits, en vertu du même article, pour la détermination du bénéfice imposable desdites sociétés ;
\n
b bis. Aux dividendes déduits, en application des dispositions de l'article 214 A, du bénéfice imposable des sociétés distributrices (2) ;
\n
b ter. Aux produits des actions à dividende prioritaire sans droit de vote prévues par l'article 177-1 de la loi n° 66-537 du 24 juillet 1966 (3).
\n
c. (Périmé) d. Aux produits des actions des sociétés immobilières pour le commerce et l'industrie visées à l'article 5 de l'ordonnance n° 67-837 du 28 septembre 1967 ;
\n
e. Aux dividendes distribués aux actionnaires des sociétés agréées pour le financement des télécommunications visées à l'article 1er de la loi n° 69-1160 du 24 décembre 1969 ;
\n
f. Aux produits distribués aux associés des sociétés agréées pour le financement des économies d'énergie (Sofergie) et résultant de l'exercice des activités exonérées en application du 3° sexies de l'article 208 ;
\n
g. Aux produits et plus-values nets distribués par les sociétés de capital-risque exonérés en application du 3° septies de l'article 208.
\n
7. Le régime fiscal des sociétés mères ne peut s'appliquer aux produits des actions des sociétés immobilières d'investissement régies par l'article 33-I de la loi n° 63-254 du 15 mars 1963 et des sociétés immobilières de gestion régies par l'article 1er du décret n° 63-683 du 13 juillet 1963 que dans les cas et pendant les périodes ci-après :
\n
1° Pendant vingt-cinq ans à compter de leur émission, pour les action souscrites en espèces et entièrement libérées par les sociétés participantes avant le 1er janvier 1966 ;
\n
2° Jusqu'à l'expiration de la vingt-cinquième année suivant celle de l'achèvement des constructions, pour les actions attribuées avant le 1er janvier 1966 aux sociétés participantes en rémunération de l'apport d'immeubles dont les revenus sont temporairement exonérés de l'impôt sur les sociétés en vertu de l'article 210 ter.
\n
3° Jusqu'au 31 décembre 1985, pour les actions acquises ou souscrites et libérées par les sociétés participantes avant la promulgation de la loi n° 63-254 du 15 mars 1963, dans le capital de sociétés immobilières conventionnées admises à bénéficier des dispositions de l'ordonnance n° 58-876 du 24 septembre 1958.
\n
En ce qui concerne les actions visées aux 1° et 2°, aucun pourcentage minimal de participation n'est exigé pour l'application du régime défini au présent article.
\n
8. (Transféré sous le paragraphe 6-d du ci-dessus).
\n
(1) Voir Annexe II, art. 54 à 56.
\n
(2) Annexe II, art. 102 F.
\n
(3) Cf. Loi n° 78-741 du 13 juillet 1978, art. 16 et suivants.
" } }, "LEGIARTI000006307351": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "145", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006307351", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307351.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0145AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 146", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 208 3° quater, quinquies, sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 210 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 214 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 216", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 102 F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 54", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 55", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 56", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 96", "@sens": "source", "@typelien": "CITATION" }, { "#text": "LOI 1941-12-02", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705360", "#text": "Ordonnance 58-876 1958-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFTEXT000000312753", "#text": "LOI 63-254 1963-03-15 art. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000692245", "#text": "LOI 66-537 1966-07-24 art. 177-1, art. 208-7", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006316544", "@num": "5", "#text": "Ordonnance n°67-837 du 28 septembre 1967 - art. 5 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000889064", "@numtexte": "67-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000693194", "#text": "LOI 69-1160 1969-12-24 art. 1 FINANCES RECTIFICATIVE POUR 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFTEXT000000518241", "#text": "LOI 78-741 1978-07-13 art. 16 et S.", "@sens": "source", "@cidtexte": "JORFTEXT000000518241", "@numtexte": "78-741", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-13" }, { "@id": "JORFTEXT000000886864", "#text": "LOI 80-531 1980-07-15 art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000029321822", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000508808", "#text": "LOI 87-416 1987-06-17 art. 37 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "LEGIARTI000006275439", "@num": "2", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 2 () JORF 28 décembre 1988, incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275475", "@num": "73", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 73 () JORF 28 décembre 1988, incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275476", "@num": "74", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 74 () JORF 28 décembre 1988, incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275477", "@num": "75", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 75 (V) JORF 28 décembre 1988, incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000027823991", "@num": "12", "#text": "Loi n°93-1444 du 31 décembre 1993 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "LEGITEXT000034586481", "#text": "Décret n°2017-727 du 3 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034579563", "@nortexte": "ECFE1701904D", "@numtexte": "2017-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448204", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196219", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378028", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303505", "@num": "216 A", "#text": "Code général des impôts, CGI. - art. 216 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987511", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588634", "@num": "301 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293763", "@num": "54", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298480", "@num": "49 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625023", "@num": "49 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612261", "@num": "L512-92", "#text": "Code monétaire et financier - art. L512-92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1935-02-09 art. 3 al. 2", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199171", "@fin": "1995-10-27", "#text": "Sociétés mères.", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197213", "@fin": "2999-01-01", "#text": "5 : Exonérations et régimes spéciaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048182819", "@fin": "1952-07-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049438539", "@fin": "1954-08-15", "@num": "145", "@etat": "MODIFIE", "@debut": "1952-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049511535", "@fin": "1955-05-21", "@num": "145", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049704865", "@fin": "1979-07-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1955-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307345", "@fin": "1980-07-16", "@num": "145", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307346", "@fin": "1982-09-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1980-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307347", "@fin": "1982-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307348", "@fin": "1985-07-12", "@num": "145", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307349", "@fin": "1987-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307350", "@fin": "1988-12-28", "@num": "145", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307351", "@fin": "1991-06-24", "@num": "145", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307352", "@fin": "1993-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307353", "@fin": "1993-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307354", "@fin": "1994-09-02", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307355", "@fin": "1995-10-27", "@num": "145", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307356", "@fin": "1997-04-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307357", "@fin": "2000-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307358", "@fin": "2000-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307359", "@fin": "2001-05-16", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307360", "@fin": "2001-03-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307361", "@fin": "2002-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307362", "@fin": "2002-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307363", "@fin": "2005-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307364", "@fin": "2006-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307365", "@fin": "2005-12-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307366", "@fin": "2006-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307367", "@fin": "2007-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014424", "@fin": "2008-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020011739", "@fin": "2009-04-10", "@num": "145", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549408", "@fin": "2009-07-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020763611", "@fin": "2011-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2009-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657850", "@fin": "2011-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378054", "@fin": "2012-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294502", "@fin": "2014-12-30", "@num": "145", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062253", "@fin": "2016-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815481", "@fin": "2017-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817389", "@fin": "2017-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036362803", "@fin": "2018-12-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526723", "@fin": "2019-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2018-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990394", "@fin": "2019-07-21", "@num": "145", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041467867", "@fin": "2999-01-01", "@num": "145", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "1. Le régime fiscal des sociétés mères, tel qu'il est défini aux articles 146 et 216, est applicable aux sociétés et autres organismes soumis à l'impôt sur les sociétés au taux normal qui détiennent des participations satisfaisant aux conditions ci-après :
\n a. Les titres de participations doivent revêtir la forme nominative ou être déposés dans un établissement désigné par l'administration ; b. Lorsque le prix de revient de la participation détenue dans la société émettrice est inférieur à 150 millions de francs, les titres de participation doivent représenter au moins 10 p. 100 du capital de la société émettrice ; ce prix de revient et ce pourcentage s'apprécient à la date de mise en paiement des produits de la participation. Aucun pourcentage minimal n'est exigé pour les titres reçus en rémunération d'apports partiels admis au régime fiscal des fusions ou d'apports consentis à des groupements d'emprunt professionnels créés pour faciliter le financement des investissements dans certains secteurs de l'économie ; Si, à la date mentionnée à l'alinéa précédent, la participation dans le capital de la société émettrice est réduite à moins de 10 p. 100 du fait de l'exercice d'options de souscription d'actions dans les conditions prévues à l'article 208-7 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales, le régime des sociétés mères lui reste applicable si ce pourcentage est à nouveau atteint à la suite de la première augmentation de capital suivant cette date et au plus tard dans un délai de trois ans.
\n c. Les titres de participation doivent avoir été souscrits à l'émission. A défaut, la personne morale participante doit avoir pris l'engagement de les conserver pendant un délai de deux ans. Les titres prêtés dans les conditions du chapitre V de la loi n° 87-416 du 17 juin 1987 sur l'épargne ne peuvent être pris en compte par les parties au contrat de prêt pour l'application du régime fiscal des sociétés mères.
\n
2. Le régime fiscal des sociétés mères s'applique également aux sociétés françaises par actions ou à responsabilité limitée qui ont souscrit à l'émission et conservé sous la forme nominative, quel qu'en soit le nombre, des obligations de la société nationale des chemins de fer français , lorsque ces obligations proviennent de la conversion effectuée en vertu de la loi du 2 décembre 1941 d'obligations, souscrites elles-mêmes à l'émission, des anciens grands réseaux français de chemins de fer d'intérêt général ou des chemins de fer de grande ceinture de Paris.
\n
\n
3. Le même régime s'applique également lorsqu'une société propriétaire de Kuxes de Gewerkschaften a reçu des actions nouvelles en échange des Kuxes de Gewerkschaften transformées en exécution de l'article 3, deuxième alinéa, de la loi du 9 février 1935, relative à l'introduction de la législation minière française dans les départements du Haut-Rhin, du Bas-Rhin et de la Moselle.
\n
\n
4. En cas d'absorption par une tierce société d'une société détenant une participation satisfaisant aux conditions exigées par le présent article, le bénéfice du régime fiscal des sociétés mères est transporté de plein droit de la société absorbée à la société absorbante ou nouvelle. De même, une société participante demeure fondée à se prévaloir du régime de faveur lorsque la société dont elle détient les actions ou parts absorbe une tierce société ou est absorbée par celle-ci, sous réserve que la fusion ne soit pas réalisée pour faire échec aux conditions susvisées et sans que la participation puisse bénéficier d'un traitement plus favorable que si l'opération n'avait pas eu lieu.
\n
\n
4 bis (Abrogé).
\n
\n
5. (Abrogé).
\n
\n
6. Le régime fiscal des sociétés mères n'est pas applicable :
\n
a. Aux produits des actions de sociétés d'investissement, des sociétés de développement régional, des sociétés financières pour le développement économique outre-mer, des sociétés de financement de recherches et d'exploitation des gisements d'hydrocarbures liquides ou gazeux et des sociétés sahariennes de développement ;
\n
b. Aux dividendes alloués aux actions émises à l'occasion de constitutions ou d'augmentations de capital de sociétés ayant reçu l'agrément prévu à l'article 96 de l'annexe II au présent code, dans la mesure où ces dividendes ont été déduits, en vertu du même article, pour la détermination du bénéfice imposable desdites sociétés ;
\n
b bis. Aux dividendes déduits, en application des dispositions de l'article 214 A, du bénéfice imposable des sociétés distributrices (1) ;
\n
b ter. Aux produits des actions à dividende prioritaire sans droit de vote prévues par l'article 177-1 de la loi n° 66-537 du 24 juillet 1966 (2).
\n c. (Périmé) d. Sous réserve des dispositions du troisième alinéa du 3° quater de l'article 208, aux produits des actions des sociétés immobilières pour le commerce et l'industrie visées à l'article 5 de l'ordonnance n° 67-837 du 28 septembre 1967.
\n e. Aux dividendes distribués aux actionnaires des sociétés agréées pour le financement des télécommunications visées à l'article 1er de la loi n° 69-1160 du 24 décembre 1969 et des sociétés qui redistribuent les dividendes d'une société immobilière pour le commerce et l'industrie en application du quatrième alinéa de l'article 208-3° quinquies.RL> f. Aux produits distribués aux associés des sociétés agréées pour le financement des économies d'énergie (Sofergie) et résultant de l'exercice des activités exonérées en application du 3° sexies de l'article 208 ; g. Aux produits et plus-values nets distribués par les sociétés de capital-risque exonérés en application du 3° septies de l'article 208.
\n
7. Le régime fiscal des sociétés mères ne peut s'appliquer aux produits des actions des sociétés immobilières d'investissement régies par l'article 33-I de la loi n° 63-254 du 15 mars 1963 et des sociétés immobilières de gestion régies par l'article 1er du décret n° 63-683 du 13 juillet 1963 que dans les cas et pendant les périodes ci-après :
\n
1° Pendant vingt-cinq ans à compter de leur émission, pour les action souscrites en espèces et entièrement libérées par les sociétés participantes avant le 1er janvier 1966 ;
\n
2° Jusqu'à l'expiration de la vingt-cinquième année suivant celle de l'achèvement des constructions, pour les actions attribuées avant le 1er janvier 1966 aux sociétés participantes en rémunération de l'apport d'immeubles dont les revenus sont temporairement exonérés de l'impôt sur les sociétés en vertu de l'article 210 ter.
\n
3° Jusqu'au 31 décembre 1985, pour les actions acquises ou souscrites et libérées par les sociétés participantes avant la promulgation de la loi n° 63-254 du 15 mars 1963, dans le capital de sociétés immobilières conventionnées admises à bénéficier des dispositions de l'ordonnance n° 58-876 du 24 septembre 1958.
\n
En ce qui concerne les actions visées aux 1° et 2°, aucun pourcentage minimal de participation n'est exigé pour l'application du régime défini au présent article.
\n
8. (Transféré sous le paragraphe 6-d du ci-dessus). (1) Annexe II, art. 102 F.
\n
(2) Cf. Loi n° 78-741 du 13 juillet 1978, art. 16 et suivants.
" } }, "LEGIARTI000006307352": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "145", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006307352", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307352.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0145AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 146", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 208 3° quater, quinquies, sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 210 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 214 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 216", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 102 F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 54", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 55", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 56", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 96", "@sens": "source", "@typelien": "CITATION" }, { "#text": "LOI 1935-02-09 art. 3 al. 2", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705360", "#text": "Ordonnance 58-876 1958-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFTEXT000000312753", "#text": "LOI 63-254 1963-03-15 art. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000692245", "#text": "LOI 66-537 1966-07-24 art. 177-1, art. 208-7", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000693194", "#text": "LOI 69-1160 1969-12-24 art. 1 FINANCES RECTIFICATIVE POUR 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFTEXT000000518241", "#text": "LOI 78-741 1978-07-13 art. 16 et S.", "@sens": "source", "@cidtexte": "JORFTEXT000000518241", "@numtexte": "78-741", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-13" }, { "@id": "JORFTEXT000000886864", "#text": "LOI 80-531 1980-07-15 art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000029321822", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000508808", "#text": "LOI 87-416 1987-06-17 art. 37 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "LEGIARTI000027823991", "@num": "12", "#text": "Loi n°93-1444 du 31 décembre 1993 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "#text": "Loi 90-1168 1989-12-29 art. 96 I Finances pour 1991 JORF 30 décembre 1990", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGITEXT000034586481", "#text": "Décret n°2017-727 du 3 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034579563", "@nortexte": "ECFE1701904D", "@numtexte": "2017-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448204", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196219", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378028", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303505", "@num": "216 A", "#text": "Code général des impôts, CGI. - art. 216 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987511", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588634", "@num": "301 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293763", "@num": "54", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298480", "@num": "49 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625023", "@num": "49 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612261", "@num": "L512-92", "#text": "Code monétaire et financier - art. L512-92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1941-12-02", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199171", "@fin": "1995-10-27", "#text": "Sociétés mères.", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197213", "@fin": "2999-01-01", "#text": "5 : Exonérations et régimes spéciaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048182819", "@fin": "1952-07-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049438539", "@fin": "1954-08-15", "@num": "145", "@etat": "MODIFIE", "@debut": "1952-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049511535", "@fin": "1955-05-21", "@num": "145", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049704865", "@fin": "1979-07-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1955-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307345", "@fin": "1980-07-16", "@num": "145", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307346", "@fin": "1982-09-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1980-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307347", "@fin": "1982-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307348", "@fin": "1985-07-12", "@num": "145", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307349", "@fin": "1987-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307350", "@fin": "1988-12-28", "@num": "145", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307351", "@fin": "1991-06-24", "@num": "145", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307352", "@fin": "1993-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307353", "@fin": "1993-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307354", "@fin": "1994-09-02", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307355", "@fin": "1995-10-27", "@num": "145", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307356", "@fin": "1997-04-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307357", "@fin": "2000-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307358", "@fin": "2000-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307359", "@fin": "2001-05-16", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307360", "@fin": "2001-03-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307361", "@fin": "2002-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307362", "@fin": "2002-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307363", "@fin": "2005-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307364", "@fin": "2006-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307365", "@fin": "2005-12-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307366", "@fin": "2006-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307367", "@fin": "2007-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014424", "@fin": "2008-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020011739", "@fin": "2009-04-10", "@num": "145", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549408", "@fin": "2009-07-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020763611", "@fin": "2011-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2009-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657850", "@fin": "2011-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378054", "@fin": "2012-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294502", "@fin": "2014-12-30", "@num": "145", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062253", "@fin": "2016-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815481", "@fin": "2017-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817389", "@fin": "2017-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036362803", "@fin": "2018-12-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526723", "@fin": "2019-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2018-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990394", "@fin": "2019-07-21", "@num": "145", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041467867", "@fin": "2999-01-01", "@num": "145", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "1. Le régime fiscal des sociétés mères, tel qu'il est défini aux articles 146 et 216, est applicable aux sociétés et autres organismes soumis à l'impôt sur les sociétés au taux normal qui détiennent des participations satisfaisant aux conditions ci-après :
\n a. Les titres de participations doivent revêtir la forme nominative ou être déposés dans un établissement désigné par l'administration ; b. Lorsque le prix de revient de la participation détenue dans la société émettrice est inférieur à 150 millions de francs, les titres de participation doivent représenter au moins 10 p. 100 du capital de la société émettrice ; ce prix de revient et ce pourcentage s'apprécient à la date de mise en paiement des produits de la participation. Aucun pourcentage minimal n'est exigé pour les titres reçus en rémunération d'apports partiels admis au régime fiscal des fusions ou d'apports consentis à des groupements d'emprunt professionnels créés pour faciliter le financement des investissements dans certains secteurs de l'économie ; Si, à la date mentionnée à l'alinéa précédent, la participation dans le capital de la société émettrice est réduite à moins de 10 p. 100 du fait de l'exercice d'options de souscription d'actions dans les conditions prévues à l'article 208-7 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales, le régime des sociétés mères lui reste applicable si ce pourcentage est à nouveau atteint à la suite de la première augmentation de capital suivant cette date et au plus tard dans un délai de trois ans.
\n c. Les titres de participation doivent avoir été souscrits à l'émission. A défaut, la personne morale participante doit avoir pris l'engagement de les conserver pendant un délai de deux ans. Les titres prêtés dans les conditions du chapitre V de la loi n° 87-416 du 17 juin 1987 sur l'épargne ne peuvent être pris en compte par les parties au contrat de prêt pour l'application du régime fiscal des sociétés mères.
\n
2. Le régime fiscal des sociétés mères s'applique également aux sociétés françaises par actions ou à responsabilité limitée qui ont souscrit à l'émission et conservé sous la forme nominative, quel qu'en soit le nombre, des obligations de la société nationale des chemins de fer français , lorsque ces obligations proviennent de la conversion effectuée en vertu de la loi du 2 décembre 1941 d'obligations, souscrites elles-mêmes à l'émission, des anciens grands réseaux français de chemins de fer d'intérêt général ou des chemins de fer de grande ceinture de Paris.
\n
\n
3. Le même régime s'applique également lorsqu'une société propriétaire de Kuxes de Gewerkschaften a reçu des actions nouvelles en échange des Kuxes de Gewerkschaften transformées en exécution de l'article 3, deuxième alinéa, de la loi du 9 février 1935, relative à l'introduction de la législation minière française dans les départements du Haut-Rhin, du Bas-Rhin et de la Moselle.
\n
\n
4. En cas d'absorption par une tierce société d'une société détenant une participation satisfaisant aux conditions exigées par le présent article, le bénéfice du régime fiscal des sociétés mères est transporté de plein droit de la société absorbée à la société absorbante ou nouvelle. De même, une société participante demeure fondée à se prévaloir du régime de faveur lorsque la société dont elle détient les actions ou parts absorbe une tierce société ou est absorbée par celle-ci, sous réserve que la fusion ne soit pas réalisée pour faire échec aux conditions susvisées et sans que la participation puisse bénéficier d'un traitement plus favorable que si l'opération n'avait pas eu lieu.
\n
\n
4 bis (Abrogé).
\n
\n
5. (Abrogé).
\n
\n
6. Le régime fiscal des sociétés mères n'est pas applicable :
\n
a. Aux produits des actions de sociétés d'investissement, des sociétés de développement régional, des sociétés financières pour le développement économique outre-mer, des sociétés de financement de recherches et d'exploitation des gisements d'hydrocarbures liquides ou gazeux et des sociétés sahariennes de développement ;
\n
b. Aux dividendes alloués aux actions émises à l'occasion de constitutions ou d'augmentations de capital de sociétés ayant reçu l'agrément prévu à l'article 96 de l'annexe II au présent code, dans la mesure où ces dividendes ont été déduits, en vertu du même article, pour la détermination du bénéfice imposable desdites sociétés ;
\n
b bis. Aux dividendes déduits, en application des dispositions de l'article 214 A, du bénéfice imposable des sociétés distributrices (1) ;
\n
b ter. Aux produits des actions à dividende prioritaire sans droit de vote prévues par l'article 177-1 de la loi n° 66-537 du 24 juillet 1966 (2).
\n c. (Périmé) d. Aux dividendes distribués aux actionnaires des sociétés immobilières pour le commerce et l'industrie visés au cinquième alinéa du 3° quater de l'article 208 et prélevés sur les bénéfices exonérés visés au quatrième alinéa du 3° quater du même article. \"
\n e. Aux dividendes distribués aux actionnaires des sociétés agréées pour le financement des télécommunications visées à l'article 1er de la loi n° 69-1160 du 24 décembre 1969 et des sociétés qui redistribuent les dividendes d'une société immobilière pour le commerce et l'industrie en application du quatrième alinéa de l'article 208-3° quinquies.RL> f. Aux produits distribués aux associés des sociétés agréées pour le financement des économies d'énergie (Sofergie) et résultant de l'exercice des activités exonérées en application du 3° sexies de l'article 208 ; g. Aux produits et plus-values nets distribués par les sociétés de capital-risque exonérés en application du 3° septies de l'article 208.
\n
7. Le régime fiscal des sociétés mères ne peut s'appliquer aux produits des actions des sociétés immobilières d'investissement régies par l'article 33-I de la loi n° 63-254 du 15 mars 1963 et des sociétés immobilières de gestion régies par l'article 1er du décret n° 63-683 du 13 juillet 1963 que dans les cas et pendant les périodes ci-après :
\n
1° Pendant vingt-cinq ans à compter de leur émission, pour les action souscrites en espèces et entièrement libérées par les sociétés participantes avant le 1er janvier 1966 ;
\n
2° Jusqu'à l'expiration de la vingt-cinquième année suivant celle de l'achèvement des constructions, pour les actions attribuées avant le 1er janvier 1966 aux sociétés participantes en rémunération de l'apport d'immeubles dont les revenus sont temporairement exonérés de l'impôt sur les sociétés en vertu de l'article 210 ter.
\n
3° Jusqu'au 31 décembre 1985, pour les actions acquises ou souscrites et libérées par les sociétés participantes avant la promulgation de la loi n° 63-254 du 15 mars 1963, dans le capital de sociétés immobilières conventionnées admises à bénéficier des dispositions de l'ordonnance n° 58-876 du 24 septembre 1958.
\n
En ce qui concerne les actions visées aux 1° et 2°, aucun pourcentage minimal de participation n'est exigé pour l'application du régime défini au présent article.
\n
8. (Transféré sous le paragraphe 6-d du ci-dessus). (1) Annexe II, art. 102 F.
\n
(2) Cf. Loi n° 78-741 du 13 juillet 1978, art. 16 et suivants.
" } }, "LEGIARTI000006308006": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "159 quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-12-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308006", "URL": "article/LEGI/ARTI/00/00/06/30/80/LEGIARTI000006308006.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0159AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 139 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 31 I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 83", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 84", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 17 quinquies B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction R311-1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction R324-1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000312753", "#text": "LOI 63-254 1963-03-15 ART. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "LEGIARTI000006293890", "@num": "83", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179866", "@fin": "1989-07-14", "#text": "REVENU GLOBAL.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308006", "@fin": "1980-12-31", "@num": "159 quinquies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308007", "@fin": "1987-08-10", "@num": "159 quinquies", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308008", "@fin": "2002-03-31", "@num": "159 quinquies", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308009", "@fin": "2020-07-25", "@num": "159 quinquies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042159538", "@fin": "2999-01-01", "@num": "159 quinquies", "@etat": "VIGUEUR", "@debut": "2020-07-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I La distribution par les sociétés immobilières d'investissement régies par l'article 33-I de la loi n° 63-254 du 15 mars 1963 à leurs actionnaires et par les sociétés immobilières de gestion régies par l'article 1er du décret n° 63-683 du 13 juillet 1963, à leurs porteurs de parts, dans des conditions fixées par décret (1), des primes à la construction prévues aux articlesR 324-1 du code de la construction et de l'habitation qu'elles ont encaissées ne donne pas lieu à la perception de l'impôt sur le revenu.
\n
\n
II 1 Les dividendes et autres produits visés à l'article 139 ter qui sont distribués par les sociétés immobilières d'investissement et les sociétés immobilières de gestion sont diminués, pour l'établissement de l'impôt sur le revenu, du montant de la déduction forfaitaire prévue à l'article 31-I.
\n
Toutefois, le taux de cette déduction est fixé à 20 % pour l'application de l'alinéa qui précède.
\n
2 Les dispositions du 1 ne sont pas applicables aux produits des actions ou parts de sociétés immobilières d'investissement ou de gestion qui sont inscrites à l'actif d'une entreprise industrielle ou commerciale.
\n
\n
3 Un arrêté du ministre de l'économie et des finances (2) fixe la date d'entrée en vigueur du présent paragraphe dont le bénéfice est réservé aux produits encaissés avant le 1er janvier 1981.
\n
\n
1) Annexe II, art. 83 et 84.
\n
2) Annexe IV, art. 17 quinquies B.
" } }, "LEGIARTI000006308007": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "159 quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-08-10", "DATE_DEBUT": "1980-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308007", "URL": "article/LEGI/ARTI/00/00/06/30/80/LEGIARTI000006308007.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0159AEXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 139 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 31 I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 8", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 83", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 84", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 17 quinquies B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction R311-11", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction R324-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000312753", "#text": "LOI 63-254 1963-03-15 ART. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000339460", "#text": "LOI 80-1094 1980-12-30 FINANCES POUR 1981 JORF 31 DECEMBRE 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@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": "LEGIARTI000006293890", "@num": "83", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179866", "@fin": "1989-07-14", "#text": "REVENU GLOBAL.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308006", "@fin": "1980-12-31", "@num": "159 quinquies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308007", "@fin": "1987-08-10", "@num": "159 quinquies", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308008", "@fin": "2002-03-31", "@num": "159 quinquies", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308009", "@fin": "2020-07-25", "@num": "159 quinquies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042159538", "@fin": "2999-01-01", "@num": "159 quinquies", "@etat": "VIGUEUR", "@debut": "2020-07-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. La distribution par les sociétés immobilières d'investissement régies par l'article 33-I de la loi n° 63-254 du 15 mars 1963 à leurs actionnaires et par les sociétés immobilières de gestion régies par l'article 1er du décret n° 63-683 du 13 juillet 1963, à leurs porteurs de parts, dans des conditions fixées par décret (1), des primes à la construction prévues aux articlesR 324-1 du code de la construction et de l'habitation qu'elles ont encaissées ne donne pas lieu à la perception de l'impôt sur le revenu.
\n
\n
II. 1. Les dividendes et autres produits visés à l'article 139 ter qui sont distribués par les sociétés immobilières d'investissement et les sociétés immobilières de gestion sont diminués, pour l'établissement de l'impôt sur le revenu, du montant de la déduction forfaitaire prévue à l'article 31-I.
\n
Toutefois, le taux de cette déduction est fixé à 20 % pour l'application de l'alinéa qui précède.
\n
2. Les dispositions du 1 ne sont pas applicables aux produits des actions ou parts de sociétés immobilières d'investissement ou de gestion qui sont inscrites à l'actif d'une entreprise industrielle ou commerciale.
\n
3. Un arrêté du ministre de l'économie et des finances (2) fixe la date d'entrée en vigueur du présent paragraphe dont le bénéfice est réservé aux produits encaissés avant le 1er janvier 1982.
\n
(1) Annexe II, art. 83 et 84.
\n
(2) Annexe IV, art. 17 quinquies B.
" } }, "LEGIARTI000006308008": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "159 quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "1987-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006308008", "URL": "article/LEGI/ARTI/00/00/06/30/80/LEGIARTI000006308008.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0159AEXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 8", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 83, 84", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 17 quinquies B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction R311-11, R324-1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 10 août 1987", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15 art. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000006293890", "@num": "83", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191588", "@fin": "2999-01-01", "#text": "I : Revenu imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179574", "@fin": "2999-01-01", "#text": "2e Sous-section : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308006", "@fin": "1980-12-31", "@num": "159 quinquies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308007", "@fin": "1987-08-10", "@num": "159 quinquies", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308008", "@fin": "2002-03-31", "@num": "159 quinquies", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308009", "@fin": "2020-07-25", "@num": "159 quinquies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042159538", "@fin": "2999-01-01", "@num": "159 quinquies", "@etat": "VIGUEUR", "@debut": "2020-07-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. La distribution par les sociétés immobilières d'investissement régies par le I de l'article 33 de la loi n° 63-254 du 15 mars 1963 à leurs actionnaires et par les sociétés immobilières de gestion régies par l'article 1er du décret n° 63-683 du 13 juillet 1963, à leurs porteurs de parts, dans des conditions fixées par décret (1), des primes à la construction prévues aux articles R. 311-1 et R. 324-1 du code de la construction et de l'habitation qu'elles ont encaissées ne donne pas lieu à la perception de l'impôt sur le revenu.
\n
\n
II. (Disposition périmée).
\n
\n
(1) Annexe II, art. 83 et 84.
\n
" } }, "LEGIARTI000006308412": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 decies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1985-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308412", "URL": "article/LEGI/ARTI/00/00/06/30/84/LEGIARTI000006308412.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199AZXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 199 nonies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15 art. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000321400", "#text": "Loi 70-1300 1970-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006274284", "@num": "82", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 82 (P) JORF 30 décembre 1984 en vigueur le 1er janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000882285", "#text": "Décret 85-1007 1985-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000882285", "@numtexte": "85-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "LEGIARTI000034597401", "@num": "31", "#text": "Code général des impôts, CGI. - art. 31 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162784", "@fin": "1988-12-28", "#text": "CALCUL DE L'IMPOT.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147114", "@fin": "1990-06-15", "#text": "IMPOT SUR LE REVENU", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308412", "@fin": "1987-01-01", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308413", "@fin": "1987-12-31", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308414", "@fin": "1994-09-02", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308415", "@fin": "2000-03-31", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308416", "@fin": "2001-03-31", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006308417", "@fin": "2002-03-31", "@num": "199 decies", "@etat": "PERIME", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La réduction d'impôt prévue à l'article 199 nonies est accordée aux contribuables qui, pour la gestion de leur patrimoine personnel, souscrivent entre le 1er janvier 1985 et le 31 décembre 1989 à la constitution ou à l'augmentation du capital des sociétés immobilières d'investissement visées aux I de l'article 33 de la loi n° 63-254 du 15 mars 1963 ou des sociétés civiles régies par la loi n° 70-1300 du 31 décembre 1970 lorsque le produit de cette souscription est exclusivement destiné à financer la construction ou l'acquisition d'immeubles locatifs neufs situés en France et affectés pour les trois quarts au moins de leur superficie à usage d'habitation.
\n
\n
Cette réduction est calculée sur les trois quarts du montant de la souscription. Elle s'applique à l'impôt dû au titre de l'année de la souscription à condition que le contribuable s'engage à conserver les titres pendant la période définie au troisième alinéa sans que la durée de conservation puisse être inférieure à neuf ans.
\n
\n
Lors de cette souscription, les sociétés précitées doivent fournir au contribuable une attestation justifiant de l'affectation du capital souscrit à des opérations ouvrant droit à la réduction d'impôt et précisant qu'elles s'engagent à louer nus pendant neuf ans à compter de leur achèvement, ou de leur acquisition si elle est postérieure, les immeubles à des locataires qui en font leur résidence principale.
\n
\n En cas de non-respect des engagements définis aux deuxième et troisième alinéas, la réduction pratiquée fait l'objet d'une reprise au titre de l'année de la rupture.
\n Un décret fixe les obligations incombant aux contribuables et aux sociétés mentionnés au présent article.
" } }, "LEGIARTI000006308413": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 decies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-12-31", "DATE_DEBUT": "1987-06-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006308413", "URL": "article/LEGI/ARTI/00/00/06/30/84/LEGIARTI000006308413.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199AZXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 199 nonies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15 art. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000321400", "#text": "Loi 70-1300 1970-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006274791", "@num": "23", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 23 () JORF 31 décembre 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006707545", "@num": "14", "#text": "Loi n°87-416 du 17 juin 1987 - art. 14 (V) JORF 18 juin 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000034597401", "@num": "31", "#text": "Code général des impôts, CGI. - art. 31 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162784", "@fin": "1988-12-28", "#text": "CALCUL DE L'IMPOT.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147114", "@fin": "1990-06-15", "#text": "IMPOT SUR LE REVENU", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308412", "@fin": "1987-01-01", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308413", "@fin": "1987-12-31", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308414", "@fin": "1994-09-02", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308415", "@fin": "2000-03-31", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308416", "@fin": "2001-03-31", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006308417", "@fin": "2002-03-31", "@num": "199 decies", "@etat": "PERIME", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. La réduction d'impôt prévue à l'article 199 nonies est accordé aux contribuables qui, pour la gestion de leur patrimoine personnel, souscrivent entre le 1er janvier 1985 et le 31 décembre 1989 à la constitution ou à l'augmentation du capital des sociétés immobilières d'investissement visées aux I de l'article 33 de la loi n° 63-254 du 15 mars 1963 ou des sociétés civiles régies par la loi n° 70-1300 du 31 décembre 1970 lorsque le produit de cette souscription est exclusivement destiné à financer la construction ou l'acquisition d'immeubles locatifs neufs situés en France et affectés pour les trois quarts au moins de leur superficie à usage d'habitation. Les titres acquis dans le cadre d'un plan d'épargne en vue de la retraite ne sont pas pris en compte.
\n
\n
La réduction d'impôt est calculée sur les trois quarts du montant de la souscription. Elle s'applique à l'impôt dû au titre de l'année de la souscription à condition que le contribuable s'engage à conserver les titres pendant la période définie au troisième alinéa sans que la durée de conservation puisse être inférieure à neuf ans.
\n
\n
Lors de cette souscription, les sociétés précitées doivent fournir au contribuable une attestation justifiant de l'affectation du capital souscrit à des opérations ouvrant droit à la réduction d'impôt et précisant qu'elles s'engagent à louer nus pendant neuf ans à compter de leur achèvement, ou de leur acquisition si elle est postérieure, les immeubles à des locataires qui en font leur résidence principale.
\n
\n En cas de non-respect des engagements définis aux deuxième et troisième alinéas, la réduction pratiquée fait l'objet d'une reprise au titre de l'année de la rupture.
\n
\n II. Le taux de la réduction est porté à 10 p. 100 pour les souscriptions mentionnées au I réalisées à compter du 1er juin 1986 lorsque leur produit est exclusivement destiné à financer la construction ou l'acquisition d'immeubles locatifs neufs.
\n La durée de neuf ans prévue au deuxième alinéa du I est réduite à six ans.
\n Cette réduction peut être pratiquée chaque année en cas de souscriptions successives ; toutefois, le total des réductions pratiquées jusqu'au 31 décembre 1989 au titre du présent article ne peut excéder 40 000 F pour un couple marié et 20 000 F pour un contribuable célibataire, veuf ou divorcé.
\n
III. Un décret fixe les obligations incombant aux contribuables et aux sociétés mentionnés au présent article.
\n
" } }, "LEGIARTI000006308414": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 decies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308414", "URL": "article/LEGI/ARTI/00/00/06/30/84/LEGIARTI000006308414.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199AZXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 199 nonies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 46 AB à 46 AG", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15 art. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000321400", "#text": "Loi 70-1300 1970-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006275173", "@num": "89", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 89 () JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000034597401", "@num": "31", "#text": "Code général des impôts, CGI. - art. 31 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191607", "@fin": "1997-04-11", "#text": "Réduction d'impôt accordée au titre des investissements immobiliers locatifs.", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308412", "@fin": "1987-01-01", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308413", "@fin": "1987-12-31", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308414", "@fin": "1994-09-02", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308415", "@fin": "2000-03-31", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308416", "@fin": "2001-03-31", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006308417", "@fin": "2002-03-31", "@num": "199 decies", "@etat": "PERIME", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. La réduction d'impôt prévue à l'article 199 nonies est accordé aux contribuables qui, pour la gestion de leur patrimoine personnel, souscrivent entre le 1er janvier 1985 et le 31 décembre 1989 à la constitution ou à l'augmentation du capital des sociétés immobilières d'investissement visées aux I de l'article 33 de la loi n° 63-254 du 15 mars 1963 ou des sociétés civiles régies par la loi n° 70-1300 du 31 décembre 1970 lorsque le produit de cette souscription est exclusivement destiné à financer la construction ou l'acquisition d'immeubles locatifs neufs situés en France et affectés pour les trois quarts au moins de leur superficie à usage d'habitation. Les titres acquis dans le cadre d'un plan d'épargne en vue de la retraite ne sont pas pris en compte.
\n
\n
La réduction d'impôt est calculée sur les trois quarts du montant de la souscription. Elle s'applique à l'impôt dû au titre de l'année de la souscription à condition que le contribuable s'engage à conserver les titres pendant la période définie au troisième alinéa sans que la durée de conservation puisse être inférieure à neuf ans.
\n
\n
Lors de cette souscription, les sociétés précitées doivent fournir au contribuable une attestation justifiant de l'affectation du capital souscrit à des opérations ouvrant droit à la réduction d'impôt et précisant qu'elles s'engagent à louer nus pendant neuf ans à compter de leur achèvement, ou de leur acquisition si elle est postérieure, les immeubles à des locataires qui en font leur résidence principale.
\n
\n
En cas de non-respect des engagements définis aux deuxième et troisième alinéas, la réduction pratiquée fait l'objet d'une reprise au titre de l'année de la rupture.
\n
\n
II. Le taux de la réduction est porté à 10 p. 100 pour les souscriptions mentionnées au I réalisées à compter du 1er juin 1986 lorsque leur produit est exclusivement destiné à financer la construction ou l'acquisition d'immeubles locatifs neufs.
\n
La durée de neuf ans prévue au deuxième alinéa du I est réduite à six ans.
\n
Cette réduction peut être pratiquée chaque année en cas de souscriptions successives.
\n
III. Un décret (1) fixe les obligations incombant aux contribuables et aux sociétés mentionnés au présent article.
\n
\n
(1) Annexe III, art. 46 AB à 46 AG.
\n
" } }, "LEGIARTI000006308415": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 decies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006308415", "URL": "article/LEGI/ARTI/00/00/06/30/84/LEGIARTI000006308415.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199AZXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 199 nonies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 46 AB à 46 AG", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15 art. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000321400", "#text": "Loi 70-1300 1970-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006314508", "@num": "1", "#text": "Loi n°93-6 du 4 janvier 1993 - art. 1 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000177822", "@nortexte": "ECOX9100212L", "@numtexte": "93-6", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000034597401", "@num": "31", "#text": "Code général des impôts, CGI. - art. 31 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191608", "@fin": "2002-03-31", "#text": "11° : Réduction d'impôt accordée au titre des investissements immobiliers locatifs.", "@debut": "1991-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308412", "@fin": "1987-01-01", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308413", "@fin": "1987-12-31", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308414", "@fin": "1994-09-02", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308415", "@fin": "2000-03-31", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308416", "@fin": "2001-03-31", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006308417", "@fin": "2002-03-31", "@num": "199 decies", "@etat": "PERIME", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. La réduction d'impôt prévue à l'article 199 nonies est accordé aux contribuables qui, pour la gestion de leur patrimoine personnel, souscrivent entre le 1er janvier 1985 et le 31 décembre 1989 à la constitution ou à l'augmentation du capital des sociétés immobilières d'investissement visées aux I de l'article 33 de la loi n° 63-254 du 15 mars 1963 ou des sociétés civiles de placement immobilier, régies par la loi n° 70-1300 du 31 décembre 1970 ((modifiée)) (M) lorsque le produit de cette souscription est exclusivement destiné à financer la construction ou l'acquisition d'immeubles locatifs neufs situés en France et affectés pour les trois quarts au moins de leur superficie à usage d'habitation. Les titres acquis dans le cadre d'un plan d'épargne en vue de la retraite ne sont pas pris en compte.
\n
\n
La réduction d'impôt est calculée sur les trois quarts du montant de la souscription. Elle s'applique à l'impôt dû au titre de l'année de la souscription à condition que le contribuable s'engage à conserver les titres pendant la période définie au troisième alinéa sans que la durée de conservation puisse être inférieure à neuf ans.
\n
\n
Lors de cette souscription, les sociétés précitées doivent fournir au contribuable une attestation justifiant de l'affectation du capital souscrit à des opérations ouvrant droit à la réduction d'impôt et précisant qu'elles s'engagent à louer nus pendant neuf ans à compter de leur achèvement, ou de leur acquisition si elle est postérieure, les immeubles à des locataires qui en font leur résidence principale.
\n
\n
En cas de non-respect des engagements définis aux deuxième et troisième alinéas, la réduction pratiquée fait l'objet d'une reprise au titre de l'année de la rupture.
\n
\n
II. Le taux de la réduction est porté à 10 p. 100 pour les souscriptions mentionnées au I réalisées à compter du 1er juin 1986 lorsque leur produit est exclusivement destiné à financer la construction ou l'acquisition d'immeubles locatifs neufs.
\n
La durée de neuf ans prévue au deuxième alinéa du I est réduite à six ans.
\n
Cette réduction peut être pratiquée chaque année en cas de souscriptions successives.
\n
III. Un décret fixe les obligations incombant aux contribuables et aux sociétés mentionnés au présent article.
\n
\n
(M) Modification de la loi.
\n
(1) Annexe III, art. 46 AB à 46 AG.
" } }, "LEGIARTI000006308416": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 decies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308416", "URL": "article/LEGI/ARTI/00/00/06/30/84/LEGIARTI000006308416.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199AZXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 199 nonies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15 art. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000321400", "#text": "Loi 70-1300 1970-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006320690", "@num": "12", "#text": "Loi - art. 12 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000034597401", "@num": "31", "#text": "Code général des impôts, CGI. - art. 31 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191608", "@fin": "2002-03-31", "#text": "11° : Réduction d'impôt accordée au titre des investissements immobiliers locatifs.", "@debut": "1991-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308412", "@fin": "1987-01-01", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308413", "@fin": "1987-12-31", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308414", "@fin": "1994-09-02", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308415", "@fin": "2000-03-31", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308416", "@fin": "2001-03-31", "@num": "199 decies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006308417", "@fin": "2002-03-31", "@num": "199 decies", "@etat": "PERIME", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. La réduction d'impôt prévue à l'article 199 nonies est accordé aux contribuables qui, pour la gestion de leur patrimoine personnel, souscrivent entre le 1er janvier 1985 et le 31 décembre 1989 à la constitution ou à l'augmentation du capital des sociétés immobilières d'investissement visées aux I de l'article 33 de la loi n° 63-254 du 15 mars 1963 ou des sociétés civiles de placement immobilier, régies par la loi n° 70-1300 du 31 décembre 1970 modifiée lorsque le produit de cette souscription est exclusivement destiné à financer la construction ou l'acquisition d'immeubles locatifs neufs situés en France et affectés pour les trois quarts au moins de leur superficie à usage d'habitation.
\n
\n
La réduction d'impôt est calculée sur les trois quarts du montant de la souscription. Elle s'applique à l'impôt dû au titre de l'année de la souscription à condition que le contribuable s'engage à conserver les titres pendant la période définie au troisième alinéa sans que la durée de conservation puisse être inférieure à neuf ans.
\n
\n
Lors de cette souscription, les sociétés précitées doivent fournir au contribuable une attestation justifiant de l'affectation du capital souscrit à des opérations ouvrant droit à la réduction d'impôt et précisant qu'elles s'engagent à louer nus pendant neuf ans à compter de leur achèvement, ou de leur acquisition si elle est postérieure, les immeubles à des locataires qui en font leur résidence principale.
\n
\n
En cas de non-respect des engagements définis aux deuxième et troisième alinéas, la réduction pratiquée fait l'objet d'une reprise au titre de l'année de la rupture.
\n
\n
II. Le taux de la réduction est porté à 10 p. 100 pour les souscriptions mentionnées au I réalisées à compter du 1er juin 1986 lorsque leur produit est exclusivement destiné à financer la construction ou l'acquisition d'immeubles locatifs neufs.
\n
La durée de neuf ans prévue au deuxième alinéa du I est réduite à six ans.
\n
Cette réduction peut être pratiquée chaque année en cas de souscriptions successives.
\n
III. Un décret fixe les obligations incombant aux contribuables et aux sociétés mentionnés au présent article.
\n
" } }, "LEGIARTI000006308613": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "210 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308613", "URL": "article/LEGI/ARTI/00/00/06/30/86/LEGIARTI000006308613.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0210AFXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 207 1 4°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000312753", "#text": "LOI 63-254 1963-03-15", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162789", "@fin": "1989-07-14", "#text": "DETERMINATION DU BENEFICE IMPOSABLE.", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147117", "@fin": "1989-07-14", "#text": "IMPOT SUR LES BENEFICES DES SOCIETES ET AUTRES PERSONNES MORALES", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049372054", "@fin": "1979-07-01", "@num": "210 ter", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308613", "@fin": "1984-01-01", "@num": "210 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006308614", "@fin": "1995-10-27", "@num": "210 ter", "@etat": "PERIME", "@debut": "1984-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 207-1-4°, les sociétés et autres personnes morales sont exonérées de l'impôt sur les sociétés pour la fraction de leur bénéfice net qui correspond au revenu net provenant de la gestion des immeubles dont la construction a été commencée postérieurement au 31 mars 1950 et qui ont fait l'objet d'un permis de construire délivré antérieurement à la publication de la loi n° 63-254 du 15 mars 1963. Cette exonération est accordée pendant la durée de l'exonération de vingt-cinq ans dont ces immeubles bénéficient en ce qui concerne la taxe foncière sur les propriétés bâties.
\n
" } }, "LEGIARTI000006308614": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "210 ter", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1984-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308614", "URL": "article/LEGI/ARTI/00/00/06/30/86/LEGIARTI000006308614.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0210AFXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1385 II bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000882285", "#text": "Décret 85-1007 1985-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000882285", "@numtexte": "85-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000006329835", "@num": "1", "#text": "Décret n°95-1281 du 11 décembre 1995 - art. 1 () JORF 13 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000312753", "#text": "LOI 63-254 1963-03-15", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "LEGIARTI000006317329", "@num": "14", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 14 (V) JORF 30 décembre 1983 en vigueur le 1er janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049372054", "@fin": "1979-07-01", "@num": "210 ter", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308613", "@fin": "1984-01-01", "@num": "210 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006308614", "@fin": "1995-10-27", "@num": "210 ter", "@etat": "PERIME", "@debut": "1984-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 207-1-4°, les sociétés et autres personnes morales sont exonérées de l'impôt sur les sociétés pour la fraction de leur bénéfice net qui correspond au revenu net provenant de la gestion des immeubles dont la construction a été commencée postérieurement au 31 mars 1950 et qui ont fait l'objet d'un permis de construire délivré antérieurement à la publication de la loi n° 63-254 du 15 mars 1963. Cette exonération est accordée pendant la durée de l'exonération de quinze ans ou de vingt-cinq ans dont prévue à l'article 1385-II bis dont ces immeubles bénéficient en ce qui concerne la taxe foncière sur les propriétés bâties.
\n
" } }, "LEGIARTI000006310619": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "830", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-01-19", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310619", "URL": "article/LEGI/ARTI/00/00/06/31/06/LEGIARTI000006310619.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0830AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000312753", "#text": "LOI 63-254 1963-03-15 ART. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "LEGIARTI000006316544", "@num": "5", "#text": "Ordonnance n°67-837 du 28 septembre 1967 - art. 5 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000889064", "@numtexte": "67-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000693194", "#text": "LOI 69-1160 1969-12-24 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048511733", "@fin": "1979-07-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310619", "@fin": "1980-01-19", "@num": "830", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310620", "@fin": "1982-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1980-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310621", "@fin": "1982-12-31", "@num": "830", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310622", "@fin": "1983-12-30", "@num": "830", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310623", "@fin": "1985-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310624", "@fin": "1986-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310625", "@fin": "1986-12-31", "@num": "830", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310626", "@fin": "1990-12-30", "@num": "830", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310627", "@fin": "1991-12-31", "@num": "830", "@etat": "ABROGE", "@debut": "1990-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont enregistrés au droit fixe de 300 F les actes constatant des apports mobiliers faits :
\n
a Aux sociétés immobilières d'investissement visées à l'article 33-I de la loi n° 63-254 du 15 mars 1963 ou aux sociétés immobilières de gestion visées à l'article 1er du décret n° 63-683 du 13 juillet 1963;
\n
b Aux sociétés immobilières pour le commerce et l'industrie visées à l'article 5 de l'ordonnance n° 67-837 du 28 septembre 1967;
\n
c Aux sociétés agréées pour le financement des télécommunications visées à l'article 1er de la loi n° 69-1160 du 24 décembre 1969.
" } }, "LEGIARTI000006310620": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "830", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1980-07-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006310620", "URL": "article/LEGI/ARTI/00/00/06/31/06/LEGIARTI000006310620.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0830AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "LOI 63-254 1963-03-15 ART. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000889064", "#text": "Ordonnance 67-837 1967-09-28", "@sens": "source", "@cidtexte": "JORFTEXT000000889064", "@numtexte": "67-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000693194", "#text": "LOI 69-1160 1969-12-24 ART. 1 FINANCES RECTIFICATIVE POUR 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "LEGIARTI000006273398", "@num": "7", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 7 (P) JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886864", "#text": "LOI 80-531 1980-07-15 ART. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFTEXT000000886864", "#text": "LOI 80-531 1980-07-15 ART. 30 II c JORF 16 JUILLET 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048511733", "@fin": "1979-07-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310619", "@fin": "1980-01-19", "@num": "830", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310620", "@fin": "1982-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1980-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310621", "@fin": "1982-12-31", "@num": "830", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310622", "@fin": "1983-12-30", "@num": "830", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310623", "@fin": "1985-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310624", "@fin": "1986-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310625", "@fin": "1986-12-31", "@num": "830", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310626", "@fin": "1990-12-30", "@num": "830", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310627", "@fin": "1991-12-31", "@num": "830", "@etat": "ABROGE", "@debut": "1990-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont enregistrés au droit fixe de 600 F les actes constatant des apports mobiliers faits :
\n
a. Aux sociétés immobilières d'investissement visées à l'article 33-I de la loi n° 63-254 du 15 mars 1963 ou aux sociétés immobilières de gestion visées à l'article 1er du décret n° 63-683 du 13 juillet 1963 ;
\n
b. Aux sociétés immobilières pour le commerce et l'industrie visées à l'article 5 de l'ordonnance n° 67-837 du 28 septembre 1967 ;
\n
c. Aux sociétés agréées pour le financement des télécommunications visées à l'article 1er de la loi n° 69-1160 du 24 décembre 1969 ;
\n
d. Aux sociétés agréées pour le financement d'installations ou de matériels destinés à économiser l'énergie, à développer les sources d'énergie de remplacement des hydrocarbures ou à promouvoir les utilisations du charbon mentionnées à l'article 30 de la loi n° 80-531 du 15 juillet 1980.
" } }, "LEGIARTI000006310621": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "830", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-12-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310621", "URL": "article/LEGI/ARTI/00/00/06/31/06/LEGIARTI000006310621.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0830AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000312753", "#text": "LOI 63-254 1963-03-15 ART. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000889064", "#text": "Ordonnance 67-837 1967-09-28", "@sens": "source", "@cidtexte": "JORFTEXT000000889064", "@numtexte": "67-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000693194", "#text": "LOI 69-1160 1969-12-24 ART. 1 FINANCES RECTIFICATIVE POUR 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFTEXT000000886864", "#text": "LOI 80-531 1980-07-15 ART. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000006273517", "@num": "43", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 43 (P) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048511733", "@fin": "1979-07-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310619", "@fin": "1980-01-19", "@num": "830", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310620", "@fin": "1982-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1980-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310621", "@fin": "1982-12-31", "@num": "830", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310622", "@fin": "1983-12-30", "@num": "830", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310623", "@fin": "1985-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310624", "@fin": "1986-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310625", "@fin": "1986-12-31", "@num": "830", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310626", "@fin": "1990-12-30", "@num": "830", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310627", "@fin": "1991-12-31", "@num": "830", "@etat": "ABROGE", "@debut": "1990-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont enregistrés au droit fixe de 750 F les actes constatant des apports mobiliers faits :
\n
a. Aux sociétés immobilières d'investissement visées à l'article 33-I de la loi n° 63-254 du 15 mars 1963 ou aux sociétés immobilières de gestion visées à l'article 1er du décret n° 63-683 du 13 juillet 1963 ;
\n
b. Aux sociétés immobilières pour le commerce et l'industrie visées à l'article 5 de l'ordonnance n° 67-837 du 28 septembre 1967 ;
\n
c. Aux sociétés agréées pour le financement des télécommunications visées à l'article 1er de la loi n° 69-1160 du 24 décembre 1969 ;
\n
d. Aux sociétés agréées pour le financement d'installations ou de matériels destinés à économiser l'énergie, à développer les sources d'énergie de remplacement des hydrocarbures ou à promouvoir les utilisations du charbon mentionnées à l'article 30 de la loi n° 80-531 du 15 juillet 1980.
" } }, "LEGIARTI000006310622": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "830", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310622", "URL": "article/LEGI/ARTI/00/00/06/31/06/LEGIARTI000006310622.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0830AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 208 3° sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000312753", "#text": "LOI 63-254 1963-03-15 ART. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000889064", "#text": "Ordonnance 67-837 1967-09-28", "@sens": "source", "@cidtexte": "JORFTEXT000000889064", "@numtexte": "67-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000693194", "#text": "LOI 69-1160 1969-12-24 ART. 1 FINANCES RECTIFICATIVE POUR 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000006273738", "@num": "26", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 26 () JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006273820", "@num": "32", "#text": "Loi n°82-1152 du 30 décembre 1982 - art. 32 (V) JORF 31 DECEMBRE 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000704427", "@numtexte": "82-1152", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048511733", "@fin": "1979-07-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310619", "@fin": "1980-01-19", "@num": "830", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310620", "@fin": "1982-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1980-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310621", "@fin": "1982-12-31", "@num": "830", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310622", "@fin": "1983-12-30", "@num": "830", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310623", "@fin": "1985-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310624", "@fin": "1986-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310625", "@fin": "1986-12-31", "@num": "830", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310626", "@fin": "1990-12-30", "@num": "830", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310627", "@fin": "1991-12-31", "@num": "830", "@etat": "ABROGE", "@debut": "1990-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont enregistrés au droit fixe de 900 F les actes constatant des apports mobiliers faits :
\n
a. Aux sociétés immobilières d'investissement visées à l'article 33-I de la loi n° 63-254 du 15 mars 1963 ou aux sociétés immobilières de gestion visées à l'article 1er du décret n° 63-683 du 13 juillet 1963 ;
\n
b. Aux sociétés immobilières pour le commerce et l'industrie visées à l'article 5 de l'ordonnance n° 67-837 du 28 septembre 1967 ;
\n
c. Aux sociétés agréées pour le financement des télécommunications visées à l'article 1er de la loi n° 69-1160 du 24 décembre 1969 ;
\n
d. Aux sociétés agréées pour le financement des économies d'énergie mentionnées à l'article 208-3° sexies.
" } }, "LEGIARTI000006310623": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "830", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-01", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006310623", "URL": "article/LEGI/ARTI/00/00/06/31/06/LEGIARTI000006310623.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0830AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 208 3° sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000312753", "#text": "LOI 63-254 1963-03-15 ART. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000889064", "#text": "Ordonnance 67-837 1967-09-28", "@sens": "source", "@cidtexte": "JORFTEXT000000889064", "@numtexte": "67-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000693194", "#text": "LOI 69-1160 1969-12-24 ART. 1 FINANCES RECTIFICATIVE POUR 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000006317338", "@num": "22", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 22 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048511733", "@fin": "1979-07-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310619", "@fin": "1980-01-19", "@num": "830", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310620", "@fin": "1982-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1980-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310621", "@fin": "1982-12-31", "@num": "830", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310622", "@fin": "1983-12-30", "@num": "830", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310623", "@fin": "1985-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310624", "@fin": "1986-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310625", "@fin": "1986-12-31", "@num": "830", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310626", "@fin": "1990-12-30", "@num": "830", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310627", "@fin": "1991-12-31", "@num": "830", "@etat": "ABROGE", "@debut": "1990-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont enregistrés au droit fixe de 1.050 F les actes constatant des apports mobiliers faits :
\n
a. Aux sociétés immobilières d'investissement visées à l'article 33-I de la loi n° 63-254 du 15 mars 1963 ou aux sociétés immobilières de gestion visées à l'article 1er du décret n° 63-683 du 13 juillet 1963 ;
\n
b. Aux sociétés immobilières pour le commerce et l'industrie visées à l'article 5 de l'ordonnance n° 67-837 du 28 septembre 1967 ;
\n
c. Aux sociétés agréées pour le financement des télécommunications visées à l'article 1er de la loi n° 69-1160 du 24 décembre 1969 ;
\n
d. Aux sociétés agréées pour le financement des économies d'énergie mentionnées à l'article 208-3° sexies.
" } }, "LEGIARTI000006310624": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "830", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-01-01", "DATE_DEBUT": "1985-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006310624", "URL": "article/LEGI/ARTI/00/00/06/31/06/LEGIARTI000006310624.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0830AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 208 3° sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000312753", "#text": "LOI 63-254 1963-03-15 ART. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000889064", "#text": "Ordonnance 67-837 1967-09-28", "@sens": "source", "@cidtexte": "JORFTEXT000000889064", "@numtexte": "67-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000693194", "#text": "LOI 69-1160 1969-12-24 ART. 1 FINANCES RECTIFICATIVE POUR 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFTEXT000000880778", "#text": "LOI 84-1208 1984-12-29 ART. 11 I FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000880778", "#text": "Loi 84-1208 1984-12-29 art. 40 II Finances pour 1985 JORF 30 décembre 1984 en vigueur le 1er janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274617", "@num": "7", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 7 (V) JORF 12 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000882285", "#text": "Décret 85-1007 1985-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000882285", "@numtexte": "85-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048511733", "@fin": "1979-07-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310619", "@fin": "1980-01-19", "@num": "830", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310620", "@fin": "1982-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1980-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310621", "@fin": "1982-12-31", "@num": "830", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310622", "@fin": "1983-12-30", "@num": "830", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310623", "@fin": "1985-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310624", "@fin": "1986-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310625", "@fin": "1986-12-31", "@num": "830", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310626", "@fin": "1990-12-30", "@num": "830", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310627", "@fin": "1991-12-31", "@num": "830", "@etat": "ABROGE", "@debut": "1990-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont enregistrés au droit fixe de 1.160 F les actes constatant des apports mobiliers faits :
\n
a. Aux sociétés immobilières d'investissement visées à l'article 33-I de la loi n° 63-254 du 15 mars 1963 ou aux sociétés immobilières de gestion visées à l'article 1er du décret n° 63-683 du 13 juillet 1963 ;
\n
b. Aux sociétés immobilières pour le commerce et l'industrie visées à l'article 5 de l'ordonnance n° 67-837 du 28 septembre 1967 ;
\n
c. Aux sociétés agréées pour le financement des télécommunications visées à l'article 1er de la loi n° 69-1160 du 24 décembre 1969 ;
\n
d. Aux sociétés agréées pour le financement des économies d'énergie mentionnées à l'article 208-3° sexies.
\n
e. Aux sociétés civiles mentionnées à l'article 11-I de la loi n° 84-1208 du 29 décembre 1984.
" } }, "LEGIARTI000006310625": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "830", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-31", "DATE_DEBUT": "1986-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310625", "URL": "article/LEGI/ARTI/00/00/06/31/06/LEGIARTI000006310625.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0830AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 208 3° sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000312753", "#text": "LOI 63-254 1963-03-15 ART. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000889064", "#text": "Ordonnance 67-837 1967-09-28", "@sens": "source", "@cidtexte": "JORFTEXT000000889064", "@numtexte": "67-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000693194", "#text": "LOI 69-1160 1969-12-24 ART. 1 FINANCES RECTIFICATIVE POUR 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFTEXT000000880778", "#text": "LOI 84-1208 1984-12-29 ART. 11 I FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274461", "@num": "18", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 18 () JORF 31 décembre 1985 en vigueur le 1er janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048511733", "@fin": "1979-07-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310619", "@fin": "1980-01-19", "@num": "830", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310620", "@fin": "1982-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1980-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310621", "@fin": "1982-12-31", "@num": "830", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310622", "@fin": "1983-12-30", "@num": "830", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310623", "@fin": "1985-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310624", "@fin": "1986-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310625", "@fin": "1986-12-31", "@num": "830", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310626", "@fin": "1990-12-30", "@num": "830", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310627", "@fin": "1991-12-31", "@num": "830", "@etat": "ABROGE", "@debut": "1990-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont enregistrés au droit fixe de 1.220 F les actes constatant des apports mobiliers faits :
\n
a. Aux sociétés immobilières d'investissement visées à l'article 33-I de la loi n° 63-254 du 15 mars 1963 ou aux sociétés immobilières de gestion visées à l'article 1er du décret n° 63-683 du 13 juillet 1963 ;
\n
b. Aux sociétés immobilières pour le commerce et l'industrie visées à l'article 5 de l'ordonnance n° 67-837 du 28 septembre 1967 ;
\n
c. Aux sociétés agréées pour le financement des télécommunications visées à l'article 1er de la loi n° 69-1160 du 24 décembre 1969 ;
\n
d. Aux sociétés agréées pour le financement des économies d'énergie mentionnées à l'article 208-3° sexies.
\n
e. Aux sociétés civiles mentionnées à l'article 11-I de la loi n° 84-1208 du 29 décembre 1984.
" } }, "LEGIARTI000006310626": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "830", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-30", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006310626", "URL": "article/LEGI/ARTI/00/00/06/31/06/LEGIARTI000006310626.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0830AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 208 3° sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000312753", "#text": "LOI 63-254 1963-03-15 ART. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000889064", "#text": "Ordonnance 67-837 1967-09-28", "@sens": "source", "@cidtexte": "JORFTEXT000000889064", "@numtexte": "67-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000693194", "#text": "LOI 69-1160 1969-12-24 ART. 1 FINANCES RECTIFICATIVE POUR 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFTEXT000000880778", "#text": "LOI 84-1208 1984-12-29 ART. 11 I FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000317305", "#text": "Loi 86-1317 1986-12-30 art. 87 II Finances pour 1987 JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197338", "@fin": "2999-01-01", "#text": "5 : Sociétés immobilières et assimilées", "@debut": "1986-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191753", "@fin": "2999-01-01", "#text": "C : Régimes spéciaux et exonérations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179725", "@fin": "2999-01-01", "#text": "VII : Actes et conventions concernant les sociétés, personnes morales et groupements", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048511733", "@fin": "1979-07-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310619", "@fin": "1980-01-19", "@num": "830", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310620", "@fin": "1982-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1980-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310621", "@fin": "1982-12-31", "@num": "830", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310622", "@fin": "1983-12-30", "@num": "830", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310623", "@fin": "1985-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310624", "@fin": "1986-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310625", "@fin": "1986-12-31", "@num": "830", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310626", "@fin": "1990-12-30", "@num": "830", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310627", "@fin": "1991-12-31", "@num": "830", "@etat": "ABROGE", "@debut": "1990-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont enregistrés au droit fixe de 1.220 F les actes constatant des apports mobiliers faits :
\n
a. Aux sociétés immobilières d'investissement visées à l'article 33-I de la loi n° 63-254 du 15 mars 1963 ou aux sociétés immobilières de gestion visées à l'article 1er du décret n° 63-683 du 13 juillet 1963 ;
\n
b. Aux sociétés immobilières pour le commerce et l'industrie visées à l'article 5 de l'ordonnance n° 67-837 du 28 septembre 1967 ;
\n
c. Aux sociétés agréées pour le financement des télécommunications visées à l'article 1er de la loi n° 69-1160 du 24 décembre 1969 ;
\n
d. Aux sociétés agréées pour le financement des économies d'énergie (SOFERGIE), dans le cadre de l'exercice des activités exonérées d'impôt sur les sociétés en application du 3° sexies de l'article 208 ;
\n
e. Aux sociétés civiles mentionnées à l'article 11-I de la loi n° 84-1208 du 29 décembre 1984.
" } }, "LEGIARTI000006310627": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "830", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006310627", "URL": "article/LEGI/ARTI/00/00/06/31/06/LEGIARTI000006310627.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0830AAXXXXXAI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 208 3° sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000870176", "#text": "Décret 63-683 1963-07-13", "@sens": "source", "@cidtexte": "JORFTEXT000000870176", "@numtexte": "63-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1992-06-01 7H-1-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15 art. 33 I", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000889064", "#text": "Ordonnance 67-837 1967-09-28", "@sens": "source", "@cidtexte": "JORFTEXT000000889064", "@numtexte": "67-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000693194", "#text": "Loi 69-1160 1969-12-24 art. 1 Finances rectificative pour 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFTEXT000000880778", "#text": "Loi 84-1208 1984-12-29 art. 11 I Finances pour 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006317932", "@num": "96", "#text": "Loi - art. 96 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318144", "@num": "12", "#text": "Loi - art. 12 () JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197338", "@fin": "2999-01-01", "#text": "5 : Sociétés immobilières et assimilées", "@debut": "1986-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191753", "@fin": "2999-01-01", "#text": "C : Régimes spéciaux et exonérations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179725", "@fin": "2999-01-01", "#text": "VII : Actes et conventions concernant les sociétés, personnes morales et groupements", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048511733", "@fin": "1979-07-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310619", "@fin": "1980-01-19", "@num": "830", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310620", "@fin": "1982-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1980-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310621", "@fin": "1982-12-31", "@num": "830", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310622", "@fin": "1983-12-30", "@num": "830", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310623", "@fin": "1985-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310624", "@fin": "1986-01-01", "@num": "830", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310625", "@fin": "1986-12-31", "@num": "830", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310626", "@fin": "1990-12-30", "@num": "830", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310627", "@fin": "1991-12-31", "@num": "830", "@etat": "ABROGE", "@debut": "1990-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont enregistrés au droit fixe de 1.220 F les actes constatant des apports mobiliers faits :

\n
\n

a. Aux sociétés immobilières d'investissement visées à l'article 33-I de la loi n° 63-254 du 15 mars 1963 ou aux sociétés immobilières de gestion visées à l'article 1er du décret n° 63-683 du 13 juillet 1963 ;

\n
\n

b. (Abrogé à compter du 1er janvier 1991).

\n
\n

c. Aux sociétés agréées pour le financement des télécommunications visées à l'article 1er de la loi n° 69-1160 du 24 décembre 1969 ;

\n
\n

d. Aux sociétés agréées pour le financement des économies d'énergie (SOFERGIE), dans le cadre de l'exercice des activités exonérées d'impôt sur les sociétés en application du 3° sexies de l'article 208 ;

\n
\n

e. Aux sociétés civiles mentionnées à l'article 11-I de la loi n° 84-1208 du 29 décembre 1984.

\n
" } }, "LEGIARTI000006313663": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1722 ter", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313663", "URL": "article/LEGI/ARTI/00/00/06/31/36/LEGIARTI000006313663.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1722ACXXXXXAA" } }, "NOTA": { "CONTENU": "
(1) Voir l'article 280 de l'annexe III.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 280", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147248", "@fin": "2999-01-01", "#text": "VI : Paiement fractionné ou différé des droits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133934", "@fin": "2018-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt de solidarité sur la fortune, timbre", "@debut": "1972-08-30" }, { "@id": "LEGISCTA000036636765", "@fin": "2999-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt sur la fortune immobilière, timbre", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313663", "@fin": "2999-01-01", "@num": "1722 ter", "@etat": "VIGUEUR", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les modalités de paiement des droits de mutation par décès afférents aux titres, sommes, valeurs ou avoirs quelconques frappés d'indisponibilité hors de France par suite de mesures prises par un gouvernement étranger sont fixées par décret (1).
\n
Ces dispositions sont applicables aux successions ouvertes et non déclarées avant la publication de la loi n° 63-254 du 15 mars 1963.
" } }, "LEGIARTI000006314964": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L21", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-01", "DATE_DEBUT": "1981-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006314964", "URL": "article/LEGI/ARTI/00/00/06/31/49/LEGIARTI000006314964.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL021AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 771 (2ème PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L20", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L55", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000312753", "#text": "LOI 63-254 1963-03-15 ART. 18 III", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000002275943", "@num": "24", "#text": "Loi n°63-1316 du 27 décembre 1963 - art. 24, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000701292", "#text": "Décret 81-859 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197474", "@fin": "2011-06-07", "#text": "3° : Contrôle des déclarations de succession", "@debut": "1981-07-01" }, { "@id": "LEGISCTA000024533910", "@fin": "2999-01-01", "#text": "3° : Contrôle des actes de succession", "@debut": "2011-06-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191965", "@fin": "2999-01-01", "#text": "A : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180030", "@fin": "2018-01-01", "#text": "II : Dispositions particulières aux droits d'enregistrement, à la taxe de publicité foncière, à l'impôt de solidarité sur la fortune et à la taxe sur la valeur vénale des immeubles possédés en France par des personnes morales", "@debut": "1981-07-01" }, { "@id": "LEGISCTA000036632216", "@fin": "2999-01-01", "#text": "II : Dispositions particulières aux droits d'enregistrement, à la taxe de publicité foncière, à l'impôt sur la fortune immobilière et à la taxe sur la valeur vénale des immeubles possédés en France par des personnes morales", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314964", "@fin": "2004-06-01", "@num": "L21", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006314965", "@fin": "2999-01-01", "@num": "L21", "@etat": "VIGUEUR", "@debut": "2004-06-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Si les justifications produites à la suite des demandes prévues à l'article L. 20 sont estimées insuffisantes, l'administration peut rectifier les déclarations de succession en se conformant à la procédure de redressement contradictoire prévue à l'article L. 55.
\n
" } }, "LEGIARTI000006315402": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L172 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315402", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315402.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL172ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1679 bis B (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1679 bis B (p.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 235 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 235 quater I (AL. 3 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 235 quater I (al. 3 p.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 235 ter C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L176", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006312701", "@num": "1679 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1679 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 75-575 1975-07-16 ART. 16 I", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15 art. 28 IV", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "#text": "Loi 75-575 1975-07-16 art. 16 I", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "date d'entrée en vigueur 1er JANVIER 1982)", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191975", "@fin": "2999-01-01", "#text": "B : Dispositions particulières à certains impôts", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180064", "@fin": "2999-01-01", "#text": "I : Impôts directs d'État", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163101", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147335", "@fin": "2999-01-01", "#text": "Chapitre IV : Les délais de prescription", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315402", "@fin": "1989-07-14", "@num": "L172 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315403", "@fin": "2019-06-08", "@num": "L172 A", "@etat": "PERIME", "@debut": "1989-07-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de reprise fixé par l'article L. 176 en matière de taxes sur le chiffre d'affaires s'applique :
\n
1° A la participation des employeurs au financement des actions de formation professionnelle continue prévue à l'article 235 ter C du code général des impôts ;
\n
2° Au prélèvement sur les plus-values prévu à l'article 235 quater.
" } }, "LEGIARTI000006315403": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L172 A", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-08", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006315403", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315403.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL172ABXXXXXAB" } }, "NOTA": { "CONTENU": "

En conséquence de la loi n° 2018-771 du 5 septembre 2018, art. 37-VI-1°, cet article devient sans objet.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1679 bis B (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1679 bis B (p.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 235 quater I (AL. 3 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 235 quater I (al. 3 p.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15 art. 28 IV", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000336189", "#text": "Décret n°89-802 du 27 octobre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000336189", "@nortexte": "BUDF8900007D", "@numtexte": "89-802", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006325903", "@num": "1", "#text": "Décret n°89-802 du 27 octobre 1989 - art. 1 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000336189", "@nortexte": "BUDF8900007D", "@numtexte": "89-802", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000038621486", "@num": "1", "#text": "Décret n°2019-560 du 6 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038559635", "@nortexte": "ECOE1907436D", "@numtexte": "2019-560", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000038621486", "@num": "1", "#text": "Décret n°2019-560 du 6 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038559635", "@nortexte": "ECOE1907436D", "@numtexte": "2019-560", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000006312701", "@num": "1679 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1679 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 75-575 1975-07-16 ART. 16 I", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006315898", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 75-575 1975-07-16 art. 16 I", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191975", "@fin": "2999-01-01", "#text": "B : Dispositions particulières à certains impôts", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180064", "@fin": "2999-01-01", "#text": "I : Impôts directs d'État", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163101", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147335", "@fin": "2999-01-01", "#text": "Chapitre IV : Les délais de prescription", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315402", "@fin": "1989-07-14", "@num": "L172 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315403", "@fin": "2019-06-08", "@num": "L172 A", "@etat": "PERIME", "@debut": "1989-07-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le droit de reprise fixé par l'article L. 176 en matière de taxes sur le chiffre d'affaires s'applique :

1° A la participation des employeurs au financement des actions de formation professionnelle continue prévue à l'article 235 ter C du code général des impôts ;

2° (Disposition devenue sans objet).

" } }, "LEGIARTI000006321716": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1969-06-15", "DATE_DEBUT": "1963-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006321716", "URL": "article/LEGI/ARTI/00/00/06/32/17/LEGIARTI000006321716.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHBIXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "LEGIARTI000006321782", "@num": "7", "#text": "Décret n°63-684 du 13 juillet 1963 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000870013", "@numtexte": "63-684", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000870013", "@num": "63-684", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°63-684 du 13 juillet 1963 CONDITIONS D'AGREMENT DES PROGRAMMES DE CONSTRUCTION ENTREPRIS PAR LES SOCIETES IMMOBILIERES D'INVESTISSEMENT ET LES SOCIETES IMMOBILIERES DE GESTION ET AUX CONDITIONS DANS LESQUELLES CES SOCIETES POURRONT RECEVOIR DES APPORTS EN NATURE OU ACQUERIR DES IMMEUBLES DEJA CONSTRUITS", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000870013", "@c_titre_court": "Décret n°63-684 du 13 juillet 1963" }, { "@fin": "2999-01-01", "#text": "Décret n°63-684 du 13 juillet 1963 relatif aux conditions d'agrément des programmes de construction entrepris par les sociétés immobilières d'investissement et les sociétés immobilières de gestion et aux conditions dans lesquelles ces sociétés pourront recevoir des apports en nature ou acquérir des immeubles déjà construits", "@debut": "1963-07-14", "@id_txt": "LEGITEXT000006061142", "@c_titre_court": "Décret n°63-684 du 13 juillet 1963" } ], "@date_publi": "1963-07-14", "@date_signature": "1963-07-13" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006321716", "@fin": "1969-06-15", "@num": "1", "@etat": "MODIFIE", "@debut": "1963-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006321717", "@fin": "1987-01-08", "@num": "1", "@etat": "MODIFIE", "@debut": "1969-06-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006321718", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1987-01-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les programmes de construction des sociétés immobilières d'investissement ne peuvent s'appliquer qu'à la réalisation d'un ou plusieurs immeubles ou groupes d'immeubles locatifs situés en France, affectés à concurrence des trois quarts au moins de leur superficie à l'habitation, cette proportion étant calculée pour chaque immeuble ou groupe d'immeubles.
\n
Chaque programme de construction est agréé par décision conjointe du ministre des finances et des affaires économiques et du ministre de la construction, auxquels une demande d'agrément est adressée simultanément. Cette demande doit notamment faire apparaître l'implantation du programme envisagé, le nombre et le type des logements à construire, les éléments de leur prix de revient et les loyers prévus pour chaque type de logements.
\n
Lorsqu'un programme comporte des locaux n'ayant pas le caractère de locaux à usage d'habitation, les renseignements concernant ces locaux font l'objet d'une présentation séparée faisant apparaître, notamment, que leur superficie n'excède pas le quart de la superficie totale de l'immeuble ou du groupe d'immeubles dont ils font partie.
\n
A défaut de réponse à la demande d'agrément dans les deux mois suivant la date de son dépôt, le programme est considéré comme agréé, sous réserve que soient satisfaites les conditions posées par la loi n° 63-254 du 15 mars 1963 susvisée en ce qui concerne l'affectation des locaux à édifier.
" } }, "LEGIARTI000006321717": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-08", "DATE_DEBUT": "1969-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006321717", "URL": "article/LEGI/ARTI/00/00/06/32/17/LEGIARTI000006321717.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHBIXXXXXX001AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "LEGIARTI000006321782", "@num": "7", "#text": "Décret n°63-684 du 13 juillet 1963 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000870013", "@numtexte": "63-684", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000870013", "@num": "63-684", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°63-684 du 13 juillet 1963 CONDITIONS D'AGREMENT DES PROGRAMMES DE CONSTRUCTION ENTREPRIS PAR LES SOCIETES IMMOBILIERES D'INVESTISSEMENT ET LES SOCIETES IMMOBILIERES DE GESTION ET AUX CONDITIONS DANS LESQUELLES CES SOCIETES POURRONT RECEVOIR DES APPORTS EN NATURE OU ACQUERIR DES IMMEUBLES DEJA CONSTRUITS", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000870013", "@c_titre_court": "Décret n°63-684 du 13 juillet 1963" }, { "@fin": "2999-01-01", "#text": "Décret n°63-684 du 13 juillet 1963 relatif aux conditions d'agrément des programmes de construction entrepris par les sociétés immobilières d'investissement et les sociétés immobilières de gestion et aux conditions dans lesquelles ces sociétés pourront recevoir des apports en nature ou acquérir des immeubles déjà construits", "@debut": "1963-07-14", "@id_txt": "LEGITEXT000006061142", "@c_titre_court": "Décret n°63-684 du 13 juillet 1963" } ], "@date_publi": "1963-07-14", "@date_signature": "1963-07-13" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006321716", "@fin": "1969-06-15", "@num": "1", "@etat": "MODIFIE", "@debut": "1963-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006321717", "@fin": "1987-01-08", "@num": "1", "@etat": "MODIFIE", "@debut": "1969-06-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006321718", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1987-01-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les programmes de construction des sociétés immobilières d'investissement ne peuvent s'appliquer qu'à la réalisation d'immeubles locatifs situés en France affectés à l'habitation pour les trois quarts au moins de leur superficie.
\n
Cette proportion est calculée pour l'ensemble du patrimoine immobilier de la société considérée si le capital de celle-ci est égal ou supérieur à 100 millions de francs. Si le capital est inférieur à ce montant, elle est calculée pour chaque immeuble ou groupe d'immeubles.
\n
A défaut de réponse à la demande d'agrément dans les deux mois suivant la date de son dépôt, le programme est considéré comme agréé, sous réserve que soient satisfaites les conditions posées par la loi n° 63-254 du 15 mars 1963 susvisée en ce qui concerne l'affectation des locaux à édifier.
" } }, "LEGIARTI000006321718": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-01-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006321718", "URL": "article/LEGI/ARTI/00/00/06/32/17/LEGIARTI000006321718.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHBIXXXXXX001AAXXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "LEGIARTI000006321782", "@num": "7", "#text": "Décret n°63-684 du 13 juillet 1963 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000870013", "@numtexte": "63-684", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000885758", "#text": "Décret 87-2 1987-01-02 art. 1 JORF 8 janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000885758", "@numtexte": "87-2", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-02" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000870013", "@num": "63-684", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°63-684 du 13 juillet 1963 CONDITIONS D'AGREMENT DES PROGRAMMES DE CONSTRUCTION ENTREPRIS PAR LES SOCIETES IMMOBILIERES D'INVESTISSEMENT ET LES SOCIETES IMMOBILIERES DE GESTION ET AUX CONDITIONS DANS LESQUELLES CES SOCIETES POURRONT RECEVOIR DES APPORTS EN NATURE OU ACQUERIR DES IMMEUBLES DEJA CONSTRUITS", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000870013", "@c_titre_court": "Décret n°63-684 du 13 juillet 1963" }, { "@fin": "2999-01-01", "#text": "Décret n°63-684 du 13 juillet 1963 relatif aux conditions d'agrément des programmes de construction entrepris par les sociétés immobilières d'investissement et les sociétés immobilières de gestion et aux conditions dans lesquelles ces sociétés pourront recevoir des apports en nature ou acquérir des immeubles déjà construits", "@debut": "1963-07-14", "@id_txt": "LEGITEXT000006061142", "@c_titre_court": "Décret n°63-684 du 13 juillet 1963" } ], "@date_publi": "1963-07-14", "@date_signature": "1963-07-13" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006321716", "@fin": "1969-06-15", "@num": "1", "@etat": "MODIFIE", "@debut": "1963-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006321717", "@fin": "1987-01-08", "@num": "1", "@etat": "MODIFIE", "@debut": "1969-06-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006321718", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1987-01-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les programmes de construction des sociétés immobilières d'investissement ne peuvent s'appliquer qu'à la réalisation d'immeubles locatifs situés en France affectés à l'habitation pour les trois quarts au moins de leur superficie totale hors oeuvre.
\n
Cette proportion est calculée pour l'ensemble du patrimoine immobilier de la société considérée.
\n
Chaque programme de construction est agréé par décision conjointe du ministre chargé de l'économie et des finances et du ministre chargé de l'équipement et du logement, auxquels une demande d'agrément est adressée simultanément. Cette demande doit notamment faire apparaître l'implantation du programme envisagé, le nombre et le type des logements ou locaux à construire, les éléments de leur prix de revient et les loyers prévus pour chaque type de logements ou de locaux.
\n
Lorsqu'un programme comporte à la fois des locaux à usage d'habitation et d'autres locaux, les renseignements concernant ces deux catégories de locaux font l'objet d'une présentation séparée faisant apparaître notamment la superficie et le prix de revient des locaux de chaque catégorie.
\n
A défaut de réponse à la demande d'agrément dans les quinze jours suivant la date de son dépôt, le programme est considéré comme agréé, sous réserve que soient satisfaites les conditions posées par la loi n° 63-254 du 15 mars 1963 susvisée en ce qui concerne l'affectation des locaux à édifier.
" } }, "LEGIARTI000006463489": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1963-03-17", "DATE_DEBUT": "1948-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006463489", "URL": "article/LEGI/ARTI/00/00/06/46/34/LEGIARTI000006463489.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACEAAXXXXXX050AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000879802", "#text": "Loi 48-1360 1948-09-01 JORF 2 septembre 1948 rectificatif JORF 10 septembre, 27 octobre 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000879802", "@numtexte": "48-1360", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1948-09-01" }, { "@id": "LEGIARTI000006464648", "@num": "8", "#text": "Loi n°54-781 du 2 août 1954 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000876732", "@numtexte": "54-781", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1954-08-02" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15 JORF 17 mars 1963 rectificatif JORF 24 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006118581", "@fin": "2999-01-01", "#text": "Chapitre V : De la procédure.", "@debut": "1948-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006092379", "@fin": "2999-01-01", "#text": "Titre I : Des rapports des bailleurs et locataires ou occupants de locaux d'habitation ou à usage professionnel", "@debut": "1948-09-02" } ] }, "@cid": "JORFTEXT000000879802", "@num": "48-1360", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 48-1360 du 1er septembre 1948 portant modification et codification de la législation relative aux rapports des bailleurs et locataires ou occupants de locaux d'habitation ou à usage professionnel et instituant des allocations de logement", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000879802", "@c_titre_court": "Loi n° 48-1360 du 1er septembre 1948" }, { "@fin": "2999-01-01", "#text": "Loi n° 48-1360 du 1 septembre 1948 portant modification et codification de la législation relative aux rapports des bailleurs et locataires ou occupants de locaux d'habitation ou à usage professionnel et instituant des allocations de logement", "@debut": "1948-09-02", "@id_txt": "LEGITEXT000006068038", "@c_titre_court": "Loi n° 48-1360 du 1 septembre 1948" } ], "@date_publi": "1948-09-02", "@date_signature": "1948-09-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006463489", "@fin": "1963-03-17", "@num": "50", "@etat": "ABROGE", "@debut": "1948-09-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
(texte abrogé).
\n
" } }, "LEGIARTI000006465829": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1981-10-01", "DATE_DEBUT": "1972-09-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006465829", "URL": "article/LEGI/ARTI/00/00/06/46/58/LEGIARTI000006465829.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACEALXXXXXX010AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15 art. 6 JORF 17 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "LEGIARTI000018942016", "@num": "1", "#text": "Décret n°85-422 du 10 avril 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885721", "@numtexte": "85-422", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-04-10" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006092427", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions générales.", "@debut": "1949-08-06" } ] }, "@cid": "JORFTEXT000000692192", "@num": "49-1098", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°49-1098 du 2 août 1949 PORTANT REVISION DE CERTAINES RENTES VIAGERES CONSTITUEES AUPRES DES COMPAGNIES D'ASSURANCES, PAR LA CAISSE NATIONALE DES RETRAITES POUR LA VIEILLESSE OU PAR DES PARTICULIERS MOYENNANT L'ALIENATION DES CAPITAUX EN ESPECE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000692192", "@c_titre_court": "Loi n°49-1098 du 2 août 1949" }, { "@fin": "2999-01-01", "#text": "Loi n° 49-1098 du 2 août 1949 portant révision de certaines rentes viagères constituées par les compagnies d'assurances, par la Caisse nationale des retraites pour la vieillesse ou par des particuliers moyennant l'aliénation de capitaux en espèces", "@debut": "1949-08-06", "@id_txt": "LEGITEXT000006068059", "@c_titre_court": "Loi n° 49-1098 du 2 août 1949" } ], "@date_publi": "1949-08-06", "@date_signature": "1949-08-02" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006465829", "@fin": "1981-10-01", "@num": "10", "@etat": "MODIFIE", "@debut": "1972-09-16", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006465830", "@fin": "1985-04-13", "@num": "10", "@etat": "ABROGE", "@debut": "1981-10-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contestations relatives à l'application de la présente loi, à l'exception des dispositions du titre II, sont de la compétence du tribunal d'instance lorsque la rente originaire est inférieure ou égale à 1.500 F [*francs*] et, quel que soit le montant de la rente originaire, lorsque la rente effectivement payée au jour de la demande en justice est inférieure ou égale à 5.000 F. Dans les autres cas, les contestations sont portées devant le tribunal de grande instance.
\n
Le tribunal compétent est celui du domicile du crédirentier.
\n
Les décisions rendues sont susceptibles d'appel dans les [*conditions de*] formes et délais de droit commun.
" } }, "LEGIARTI000006470310": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "37", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-24", "DATE_DEBUT": "1982-06-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006470310", "URL": "article/LEGI/ARTI/00/00/06/47/03/LEGIARTI000006470310.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACEBMXXXXXX037AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705360", "#text": "Ordonnance 58-876 1958-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "LEGIARTI000006474798", "@num": "55", "#text": "Loi n°86-1290 du 23 décembre 1986 - art. 55 (V) JORF 24 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874247", "@numtexte": "86-1290", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-23" }, { "@id": "LEGIARTI000038834203", "@num": "L421-1", "#text": "Code de la construction et de l'habitation. - art. L421-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006092634", "@fin": "1986-12-24", "#text": "Titre III : De l'organisation des rapports collectifs de location.", "@debut": "1982-06-23" } ] }, "@cid": "JORFTEXT000000691739", "@num": "82-526", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°82-526 du 22 juin 1982 DITE QUILLIOT RELATIVE AUX DROITS ET OBLIGATIONS DES LOCATAIRES ET DES BAILLEURS", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000691739", "@c_titre_court": "Loi n°82-526 du 22 juin 1982" }, { "@fin": "2999-01-01", "#text": "Loi n° 82-526 du 22 juin 1982 relative aux droits et obligations des locataires et des bailleurs", "@debut": "1982-06-23", "@id_txt": "LEGITEXT000006068747", "@c_titre_court": "Loi n° 82-526 du 22 juin 1982" } ], "@date_publi": "1982-06-23", "@date_signature": "1982-06-22" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006470310", "@fin": "1986-12-24", "@num": "37", "@etat": "ABROGE", "@debut": "1982-06-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Des accords collectifs de location sont négociés, dans le cadre d'un ou plusieurs secteurs locatifs, au sein de la commission nationale des rapports locatifs ou de chaque commission départementale des rapports collectifs, et conclus, pour un même secteur locatif, entre une ou plusieurs organisations de bailleurs et de locataires, représentées à la commission nationale, ou entre une ou plusieurs organisations départementales de bailleurs et de locataires, représentées à la commission départementale.
\n
Les accords ainsi conclus s'imposent aux organisations signataires et aux adhérents de ces organisations.
\n
Les secteurs locatifs sont les suivants :
\n
- logements appartenant aux organismes d'habitation à loyer modéré, ainsi que ceux appartenant aux collectivités locales et gérés par lesdits organismes ;
\n
- logements appartenant aux sociétés d'économie mixte et aux sociétés immobilières à participation majoritaire de la caisse des dépôts et consignations, logements appartenant à l'Etat, aux collectivités locales ainsi qu'aux établissements publics autres que ceux mentionnés à l'alinéa ci-dessous et logements appartenant à des bailleurs personnes morales à vocation sociale définis par décret en Conseil d'Etat ;
\n
- logements appartenant aux entreprises d'assurances, aux sociétés immobilières créées en application de l'ordonnance n° 58-876 du 24 septembre 1958 relative aux sociétés immobilières conventionnées, aux sociétés immobilières d'investissement créées en application de la loi n° 63-254 du 15 mars 1963 portant réforme de l'enregistrement, du timbre et de la fiscalité immobilière, aux établissements bancaires et de crédit et aux filiales de ces organismes autres que celles mentionnées aux deux alinéas ci-dessus ;
\n
- logements appartenant aux autres catégories de bailleurs.
" } }, "LEGIARTI000006474723": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-14", "DATE_DEBUT": "1989-07-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006474723", "URL": "article/LEGI/ARTI/00/00/06/47/47/LEGIARTI000006474723.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACECNXXXXXX041AAXXXXXXCA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705360", "#text": "Ordonnance 58-876 1958-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000509310", "#text": "Loi 89-462 1989-07-06 art. 41 bis", "@sens": "source", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000006474989", "@num": "32", "#text": "Loi n°89-462 du 6 juillet 1989 - art. 32 () JORF 8 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000028806648", "@num": "11-1", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 11-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000047900030", "@num": "15", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000028806704", "@num": "20", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000038834701", "@num": "40", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000028809263", "@num": "85", "#text": "LOI n° 2007-1824 du 25 décembre 2007 - art. 85 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000029991804", "#text": "DÉCRET n°2014-1500 du 12 décembre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029893032", "@nortexte": "ETLL1427766D", "@numtexte": "2014-1500", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-12" }, { "@id": "LEGIARTI000041776085", "@num": "3-1", "#text": "Arrêté du 29 décembre 2014 - art. 3-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030001603", "@nortexte": "DEVR1428328A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000032324427", "@num": "4", "#text": "Décret n°2016-382 du 30 mars 2016 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032320564", "@nortexte": "LHAL1515736D", "@numtexte": "2016-382", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-30" }, { "@id": "LEGIARTI000038899752", "#text": "Décret n°2019-831 du 3 août 2019 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000038889626", "@nortexte": "LOGL1823638D", "@numtexte": "2019-831", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-03" }, { "@id": "LEGIARTI000042704643", "#text": "Arrêté du 14 décembre 2020 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000042702068", "@nortexte": "TRER2034679A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-14" }, { "@id": "LEGIARTI000043298968", "#text": "Arrêté du 25 mars 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043296917", "@nortexte": "TRER2109508A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-25" }, { "@id": "LEGIARTI000044948765", "@num": "1", "#text": "Arrêté du 17 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044546158", "@nortexte": "TRER2137042A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-17" }, { "@id": "LEGIARTI000039049091", "@num": "Annexe II à l'article D353-90", "#text": "Code de la construction et de l'habitation. - art. Annexe II à l'article D353-90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432665", "@num": "L351-2", "#text": "Code de la construction et de l'habitation. - art. L351-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045211308", "@num": "L411-5-1", "#text": "Code de la construction et de l'habitation. - art. L411-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045136813", "@num": "L442-5", "#text": "Code de la construction et de l'habitation. - art. L442-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849256", "@num": "L452-1", "#text": "Code de la construction et de l'habitation. - art. L452-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814882", "@num": "L831-1", "#text": "Code de la construction et de l'habitation. - art. L831-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027754050", "@num": "R353-90", "#text": "Code de la construction et de l'habitation. - art. R353-90 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006118895", "@fin": "2999-01-01", "#text": "Chapitre VII : Des procédures de concertation.", "@debut": "1986-12-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006092957", "@fin": "2999-01-01", "#text": "Titre Ier : Des rapports entre bailleurs et locataires", "@debut": "1986-12-24" } ] }, "@cid": "JORFTEXT000000874247", "@num": "86-1290", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 86-1290 du 23 décembre 1986 tendant à favoriser l'investissement locatif, l'accession à la propriété de logements sociaux et le développement de l'offre foncière", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000874247", "@c_titre_court": "LOI n° 86-1290 du 23 décembre 1986" }, { "@fin": "2999-01-01", "#text": "Loi n° 86-1290 du 23 décembre 1986 tendant à favoriser l'investissement locatif, l'accession à la propriété de logements sociaux et le développement de l'offre foncière", "@debut": "1986-12-24", "@id_txt": "LEGITEXT000006068938", "@c_titre_court": "Loi n° 86-1290 du 23 décembre 1986" } ], "@date_publi": "1986-12-24", "@date_signature": "1986-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006474723", "@fin": "2000-12-14", "@num": "41 ter", "@etat": "MODIFIE", "@debut": "1989-07-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006474724", "@fin": "2006-06-14", "@num": "41 ter", "@etat": "MODIFIE", "@debut": "2000-12-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006474725", "@fin": "2014-01-01", "@num": "41 ter", "@etat": "MODIFIE", "@debut": "2006-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027669367", "@fin": "2018-11-25", "@num": "41 ter", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037669304", "@fin": "2999-01-01", "@num": "41 ter", "@etat": "VIGUEUR", "@debut": "2018-11-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Des accords collectifs de location peuvent être conclus, pour un même secteur locatif, au sein de la Commission nationale de concertation ou de chaque commission spécialisée des rapports locatifs prévue à l'article 41 bis entre une ou plusieurs organisations de bailleurs et de locataires. Les accords ainsi conclus s'imposent aux organisations signataires et aux adhérents de ces organisations.
\n
Les secteurs locatifs sont les suivants :
\n
- logements appartenant ou gérés par les organismes d'habitations à loyer modéré ;
\n
- logements appartenant aux sociétés d'économie mixte, aux sociétés immobilières à participation majoritaire de la Caisse des dépôts et consignations, aux collectivités publiques, aux sociétés filiales d'un organisme collecteur de la contribution des employeurs à l'effort de construction et aux filiales de ces organismes autres que celles mentionnées à l'alinéa ci-dessus ;
\n
- logements appartenant aux entreprises d'assurance, aux sociétés immobilières créées en application de l'ordonnance n° 58-876 du 24 septembre 1958 relative aux sociétés immobilières conventionnées, aux sociétés immobilières d'investissement créées en application de la loi n° 63-254 du 15 mars 1963 portant réforme de l'enregistrement, du timbre et de la fiscalité immobilière, aux établissements de crédit et aux filiales de ces organismes autres que celles mentionnées aux deux alinéas ci-dessus ;
\n
- logements appartenant aux autres catégories de bailleurs.
\n
Ces accords portent notamment sur les suppléments de loyers pour les organismes d'habitations à loyer modéré, la maîtrise de l'évolution des charges récupérables, la grille de vétusté, l'amélioration et l'entretien des logements et des parties communes, les locaux résidentiels à usage commun.
\n
Les accords conclus au sein de la Commission nationale de concertation font l'objet de la publication d'un avis au Journal officiel de la République française. A l'issue d'un délai d'un mois après cette publication et sauf opposition de la majorité des organisations représentatives des bailleurs d'un secteur, ou de la majorité des organisations représentatives des locataires, ils peuvent être rendus obligatoires, par décret, pour tous les logements du secteur locatif concerné. Le décret peut, après avis motivé de la Commission nationale de concertation et sans modifier l'équilibre de l'accord, en distraire certaines clauses.
" } }, "LEGIARTI000006474724": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-06-14", "DATE_DEBUT": "2000-12-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006474724", "URL": "article/LEGI/ARTI/00/00/06/47/47/LEGIARTI000006474724.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACECNXXXXXX041AAXXXXXXCB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705360", "#text": "Ordonnance 58-876 1958-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000509310", "#text": "Loi 89-462 1989-07-06 art. 41 bis", "@sens": "source", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000028806648", "@num": "11-1", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 11-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000047900030", "@num": "15", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000028806704", "@num": "20", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000038834701", "@num": "40", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000006821207", "@num": "197", "#text": "Loi n°2000-1208 du 13 décembre 2000 - art. 197 () JORF 14 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "LEGIARTI000028809263", "@num": "85", "#text": "LOI n° 2007-1824 du 25 décembre 2007 - art. 85 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000029991804", "#text": "DÉCRET n°2014-1500 du 12 décembre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029893032", "@nortexte": "ETLL1427766D", "@numtexte": "2014-1500", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-12" }, { "@id": "LEGIARTI000041776085", "@num": "3-1", "#text": "Arrêté du 29 décembre 2014 - art. 3-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030001603", "@nortexte": "DEVR1428328A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000032324427", "@num": "4", "#text": "Décret n°2016-382 du 30 mars 2016 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032320564", "@nortexte": "LHAL1515736D", "@numtexte": "2016-382", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-30" }, { "@id": "LEGIARTI000038899752", "#text": "Décret n°2019-831 du 3 août 2019 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000038889626", "@nortexte": "LOGL1823638D", "@numtexte": "2019-831", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-03" }, { "@id": "LEGIARTI000042704643", "#text": "Arrêté du 14 décembre 2020 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000042702068", "@nortexte": "TRER2034679A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-14" }, { "@id": "LEGIARTI000043298968", "#text": "Arrêté du 25 mars 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043296917", "@nortexte": "TRER2109508A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-25" }, { "@id": "LEGIARTI000044948765", "@num": "1", "#text": "Arrêté du 17 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044546158", "@nortexte": "TRER2137042A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-17" }, { "@id": "LEGIARTI000039049091", "@num": "Annexe II à l'article D353-90", "#text": "Code de la construction et de l'habitation. - art. Annexe II à l'article D353-90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432665", "@num": "L351-2", "#text": "Code de la construction et de l'habitation. - art. L351-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045211308", "@num": "L411-5-1", "#text": "Code de la construction et de l'habitation. - art. L411-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045136813", "@num": "L442-5", "#text": "Code de la construction et de l'habitation. - art. L442-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849256", "@num": "L452-1", "#text": "Code de la construction et de l'habitation. - art. L452-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814882", "@num": "L831-1", "#text": "Code de la construction et de l'habitation. - art. L831-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027754050", "@num": "R353-90", "#text": "Code de la construction et de l'habitation. - art. R353-90 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006118895", "@fin": "2999-01-01", "#text": "Chapitre VII : Des procédures de concertation.", "@debut": "1986-12-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006092957", "@fin": "2999-01-01", "#text": "Titre Ier : Des rapports entre bailleurs et locataires", "@debut": "1986-12-24" } ] }, "@cid": "JORFTEXT000000874247", "@num": "86-1290", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 86-1290 du 23 décembre 1986 tendant à favoriser l'investissement locatif, l'accession à la propriété de logements sociaux et le développement de l'offre foncière", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000874247", "@c_titre_court": "LOI n° 86-1290 du 23 décembre 1986" }, { "@fin": "2999-01-01", "#text": "Loi n° 86-1290 du 23 décembre 1986 tendant à favoriser l'investissement locatif, l'accession à la propriété de logements sociaux et le développement de l'offre foncière", "@debut": "1986-12-24", "@id_txt": "LEGITEXT000006068938", "@c_titre_court": "Loi n° 86-1290 du 23 décembre 1986" } ], "@date_publi": "1986-12-24", "@date_signature": "1986-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006474723", "@fin": "2000-12-14", "@num": "41 ter", "@etat": "MODIFIE", "@debut": "1989-07-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006474724", "@fin": "2006-06-14", "@num": "41 ter", "@etat": "MODIFIE", "@debut": "2000-12-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006474725", "@fin": "2014-01-01", "@num": "41 ter", "@etat": "MODIFIE", "@debut": "2006-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027669367", "@fin": "2018-11-25", "@num": "41 ter", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037669304", "@fin": "2999-01-01", "@num": "41 ter", "@etat": "VIGUEUR", "@debut": "2018-11-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Des accords collectifs de location peuvent être conclus, pour un même secteur locatif, au sein de la Commission nationale de concertation ou de chaque commission spécialisée des rapports locatifs prévue à l'article 41 bis entre une ou plusieurs organisations de bailleurs et de locataires. Les accords ainsi conclus s'imposent aux organisations signataires et aux adhérents de ces organisations.
\n
Les secteurs locatifs sont les suivants :
\n
- logements appartenant ou gérés par les organismes d'habitations à loyer modéré ;
\n
- logements appartenant aux sociétés d'économie mixte, aux sociétés immobilières à participation majoritaire de la Caisse des dépôts et consignations, aux collectivités publiques, aux sociétés filiales d'un organisme collecteur de la contribution des employeurs à l'effort de construction et aux filiales de ces organismes autres que celles mentionnées à l'alinéa ci-dessus ;
\n
- logements appartenant aux entreprises d'assurance, aux établissements de crédit et aux filiales de ces organismes et aux personnes morales autres que celles mentionnées aux deux alinéas précédents ;
\n
- logements appartenant aux bailleurs personnes physiques et aux sociétés civiles immobilières constituées exclusivement entre parents et alliés jusqu'au quatrième degré inclus.
\n
Ces accords portent notamment sur les suppléments de loyers pour les organismes d'habitations à loyer modéré, la maîtrise de l'évolution des charges récupérables, la grille de vétusté, l'amélioration et l'entretien des logements et des parties communes, les locaux résidentiels à usage commun.
\n
Les accords conclus au sein de la Commission nationale de concertation font l'objet de la publication d'un avis au Journal officiel de la République française. A l'issue d'un délai d'un mois après cette publication et sauf opposition de la majorité des organisations représentatives des bailleurs d'un secteur, ou de la majorité des organisations représentatives des locataires, ils peuvent être rendus obligatoires, par décret, pour tous les logements du secteur locatif concerné. Le décret peut, après avis motivé de la Commission nationale de concertation et sans modifier l'équilibre de l'accord, en distraire certaines clauses.
" } }, "LEGIARTI000006474725": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2006-06-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006474725", "URL": "article/LEGI/ARTI/00/00/06/47/47/LEGIARTI000006474725.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACECNXXXXXX041AAXXXXXXCC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705360", "#text": "Ordonnance 58-876 1958-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000509310", "#text": "Loi 89-462 1989-07-06 art. 41 bis", "@sens": "source", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000028806648", "@num": "11-1", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 11-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000047900030", "@num": "15", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000028806704", "@num": "20", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000038834701", "@num": "40", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000006252081", "@num": "3", "#text": "Loi n°2006-685 du 13 juin 2006 - art. 3 () JORF 14 juin 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000458137", "@nortexte": "MCPX0508533L", "@numtexte": "2006-685", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-06-13" }, { "@id": "LEGIARTI000028809263", "@num": "85", "#text": "LOI n° 2007-1824 du 25 décembre 2007 - art. 85 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000029991804", "#text": "DÉCRET n°2014-1500 du 12 décembre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029893032", "@nortexte": "ETLL1427766D", "@numtexte": "2014-1500", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-12" }, { "@id": "LEGIARTI000041776085", "@num": "3-1", "#text": "Arrêté du 29 décembre 2014 - art. 3-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030001603", "@nortexte": "DEVR1428328A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000032324427", "@num": "4", "#text": "Décret n°2016-382 du 30 mars 2016 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032320564", "@nortexte": "LHAL1515736D", "@numtexte": "2016-382", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-30" }, { "@id": "LEGIARTI000038899752", "#text": "Décret n°2019-831 du 3 août 2019 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000038889626", "@nortexte": "LOGL1823638D", "@numtexte": "2019-831", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-03" }, { "@id": "LEGIARTI000042704643", "#text": "Arrêté du 14 décembre 2020 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000042702068", "@nortexte": "TRER2034679A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-14" }, { "@id": "LEGIARTI000043298968", "#text": "Arrêté du 25 mars 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043296917", "@nortexte": "TRER2109508A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-25" }, { "@id": "LEGIARTI000044948765", "@num": "1", "#text": "Arrêté du 17 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044546158", "@nortexte": "TRER2137042A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-17" }, { "@id": "LEGIARTI000039049091", "@num": "Annexe II à l'article D353-90", "#text": "Code de la construction et de l'habitation. - art. Annexe II à l'article D353-90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432665", "@num": "L351-2", "#text": "Code de la construction et de l'habitation. - art. L351-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045211308", "@num": "L411-5-1", "#text": "Code de la construction et de l'habitation. - art. L411-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045136813", "@num": "L442-5", "#text": "Code de la construction et de l'habitation. - art. L442-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849256", "@num": "L452-1", "#text": "Code de la construction et de l'habitation. - art. L452-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814882", "@num": "L831-1", "#text": "Code de la construction et de l'habitation. - art. L831-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027754050", "@num": "R353-90", "#text": "Code de la construction et de l'habitation. - art. R353-90 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006118895", "@fin": "2999-01-01", "#text": "Chapitre VII : Des procédures de concertation.", "@debut": "1986-12-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006092957", "@fin": "2999-01-01", "#text": "Titre Ier : Des rapports entre bailleurs et locataires", "@debut": "1986-12-24" } ] }, "@cid": "JORFTEXT000000874247", "@num": "86-1290", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 86-1290 du 23 décembre 1986 tendant à favoriser l'investissement locatif, l'accession à la propriété de logements sociaux et le développement de l'offre foncière", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000874247", "@c_titre_court": "LOI n° 86-1290 du 23 décembre 1986" }, { "@fin": "2999-01-01", "#text": "Loi n° 86-1290 du 23 décembre 1986 tendant à favoriser l'investissement locatif, l'accession à la propriété de logements sociaux et le développement de l'offre foncière", "@debut": "1986-12-24", "@id_txt": "LEGITEXT000006068938", "@c_titre_court": "Loi n° 86-1290 du 23 décembre 1986" } ], "@date_publi": "1986-12-24", "@date_signature": "1986-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006474723", "@fin": "2000-12-14", "@num": "41 ter", "@etat": "MODIFIE", "@debut": "1989-07-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006474724", "@fin": "2006-06-14", "@num": "41 ter", "@etat": "MODIFIE", "@debut": "2000-12-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006474725", "@fin": "2014-01-01", "@num": "41 ter", "@etat": "MODIFIE", "@debut": "2006-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027669367", "@fin": "2018-11-25", "@num": "41 ter", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037669304", "@fin": "2999-01-01", "@num": "41 ter", "@etat": "VIGUEUR", "@debut": "2018-11-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Des accords collectifs de location peuvent être conclus, pour un ou plusieurs secteurs locatifs, au sein de la Commission nationale de concertation ou de chaque commission spécialisée des rapports locatifs prévue à l'article 41 bis entre une ou plusieurs organisations de bailleurs et de locataires. Les accords ainsi conclus s'imposent aux organisations signataires et aux adhérents de ces organisations.
\n
Les secteurs locatifs sont les suivants :
\n
- logements appartenant ou gérés par les organismes d'habitations à loyer modéré ;
\n
- logements appartenant aux sociétés d'économie mixte, aux sociétés immobilières à participation majoritaire de la Caisse des dépôts et consignations, aux collectivités publiques, aux sociétés filiales d'un organisme collecteur de la contribution des employeurs à l'effort de construction et aux filiales de ces organismes autres que celles mentionnées à l'alinéa ci-dessus ;
\n
- logements appartenant aux entreprises d'assurance, aux établissements de crédit et aux filiales de ces organismes et aux personnes morales autres que celles mentionnées aux deux alinéas précédents ;
\n
- logements appartenant aux bailleurs personnes physiques et aux sociétés civiles immobilières constituées exclusivement entre parents et alliés jusqu'au quatrième degré inclus.
\n
Ces accords portent notamment sur les suppléments de loyers pour les organismes d'habitations à loyer modéré, la maîtrise de l'évolution des charges récupérables, la grille de vétusté, l'amélioration et l'entretien des logements et des parties communes, les locaux résidentiels à usage commun.
\n
Les accords conclus au sein de la Commission nationale de concertation font l'objet de la publication d'un avis au Journal officiel de la République française. A l'issue d'un délai d'un mois après cette publication et sauf opposition de la majorité des organisations représentatives des bailleurs d'un ou plusieurs secteurs et des organisations représentatives des locataires, ils peuvent être rendus obligatoires, par décret, pour tous les logements des secteurs locatifs concernés. Le décret peut, après avis motivé de la Commission nationale de concertation et sans modifier l'équilibre de l'accord, en distraire certaines clauses.
" } }, "LEGIARTI000006474726": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "42", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-08", "DATE_DEBUT": "1986-12-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006474726", "URL": "article/LEGI/ARTI/00/00/06/47/47/LEGIARTI000006474726.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACECNXXXXXX042AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705360", "#text": "Ordonnance 58-876 1958-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "LEGIARTI000028727694", "@num": "1", "#text": "Loi n° 66-457 du 2 juillet 1966 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692466", "@numtexte": "66-457", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-02" }, { "@id": "LEGIARTI000042120988", "@num": "23", "#text": "Loi n° 89-462 du 6 juillet 1989 - art. 23 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509310", "@nortexte": "EQUX8910174L", "@numtexte": "89-462", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-06" }, { "@id": "LEGIARTI000006821078", "@num": "93", "#text": "Loi n°2000-1208 du 13 décembre 2000 - art. 93 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "LEGIARTI000019342441", "@num": "3", "#text": "Décret n°2008-788\n du 18 août 2008 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019342045", "@nortexte": "MLVU0815775D", "@numtexte": "2008-788", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-18" }, { "@id": "LEGIARTI000020440276", "@num": "13", "#text": "LOI n°2009-323\n du 25 mars 2009 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000020438861", "@nortexte": "LOGX0815554L", "@numtexte": "2009-323", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-03-25" }, { "@id": "LEGIARTI000021008070", "@num": "3", "#text": "Décret n°2009-1042 du 27 août 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021005799", "@nortexte": "DEVU0917006D", "@numtexte": "2009-1042", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-27" }, { "@id": "LEGIARTI000022741538", "@num": "3", "#text": "Décret n°2010-946\n du 25 août 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022740359", "@nortexte": "DEVU1014490D", "@numtexte": "2010-946", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-08-25" }, { "@id": "LEGIARTI000024514977", "@num": "3", "#text": "Décret n°2011-1017 du 26 août 2011 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000024507331", "@nortexte": "DEVL1115327D", "@numtexte": "2011-1017", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-08-26" }, { "@id": "LEGIARTI000026209806", "@num": "5", "#text": "Décret n°2012-894 du 20 juillet 2012 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026208405", "@nortexte": "ETLL1228045D", "@numtexte": "2012-894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-07-20" }, { "@id": "LEGIARTI000027780462", "@num": "5", "#text": "Décret n°2013-689\n du 30 juillet 2013 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027778154", "@nortexte": "ETLL1316506D", "@numtexte": "2013-689", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-30" }, { "@id": "LEGIARTI000045211365", "@num": "81", "#text": "LOI n°2017-86 du 27 janvier 2017 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033934948", "@nortexte": "LHAL1528110L", "@numtexte": "2017-86", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-01-27" }, { "@id": "LEGIARTI000048924932", "@num": "7", "#text": "Arrêté du 8 janvier 2023 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048880450", "@nortexte": "IOMO2328598A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-08" }, { "@id": "LEGIARTI000045211572", "@num": "L353-9-3", "#text": "Code de la construction et de l'habitation. - art. L353-9-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045211561", "@num": "L442-1", "#text": "Code de la construction et de l'habitation. - art. L442-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046783907", "@num": "L442-3", "#text": "Code de la construction et de l'habitation. - art. L442-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028806721", "@num": "L445-4", "#text": "Code de la construction et de l'habitation. - art. L445-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006118895", "@fin": "2999-01-01", "#text": "Chapitre VII : Des procédures de concertation.", "@debut": "1986-12-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006092957", "@fin": "2999-01-01", "#text": "Titre Ier : Des rapports entre bailleurs et locataires", "@debut": "1986-12-24" } ] }, "@cid": "JORFTEXT000000874247", "@num": "86-1290", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 86-1290 du 23 décembre 1986 tendant à favoriser l'investissement locatif, l'accession à la propriété de logements sociaux et le développement de l'offre foncière", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000874247", "@c_titre_court": "LOI n° 86-1290 du 23 décembre 1986" }, { "@fin": "2999-01-01", "#text": "Loi n° 86-1290 du 23 décembre 1986 tendant à favoriser l'investissement locatif, l'accession à la propriété de logements sociaux et le développement de l'offre foncière", "@debut": "1986-12-24", "@id_txt": "LEGITEXT000006068938", "@c_titre_court": "Loi n° 86-1290 du 23 décembre 1986" } ], "@date_publi": "1986-12-24", "@date_signature": "1986-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006474726", "@fin": "1989-07-08", "@num": "42", "@etat": "MODIFIE", "@debut": "1986-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006474727", "@fin": "2000-12-14", "@num": "42", "@etat": "MODIFIE", "@debut": "1989-07-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006474728", "@fin": "2009-03-28", "@num": "42", "@etat": "MODIFIE", "@debut": "2000-12-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020448355", "@fin": "2999-01-01", "@num": "42", "@etat": "VIGUEUR", "@debut": "2009-03-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les bailleurs appartenant aux catégories suivantes :
\n
a) Collectivités publiques ;
\n
b) Organismes d'habitations à loyer modéré ;
\n
c) Sociétés d'économie mixte ;
\n
d) Sociétés à participation majoritaire de la Caisse des dépôts et consignations ;
\n
e) Société filiales d'un organisme collecteur de la contribution des employeurs à l'effort de construction ;
\n
f) Entreprises d'assurance ;
\n
g) Sociétés immobilières créées en application de l'ordonnance n° 58-876 du 24 septembre 1958 relative aux sociétés immobilières conventionnées ;
\n
h) Sociétés immobilières d'investissement créées en application de la loi n° 63-254 du 15 mars 1963 portant réforme de l'enregistrement, du timbre et de la fiscalité immobilière ;
\n
i) Etablissements de crédit ;
\n
j) Filiales de ces organismes,
\n peuvent conclure avec une ou plusieurs associations de locataires des accords collectifs locaux portant sur tout ou partie de leur patrimoine. Ces accords portent notamment sur les loyers, la maîtrise de l'évolution des charges récupérables, la grille de vétusté, l'amélioration et l'entretien des logements et des parties communes, les locaux résidentiels à usage commun.
\n
Ces accords sont obligatoires dès lors qu'ils ont été conclus par une ou plusieurs associations regroupant au total le tiers au moins des locataires concernés et qu'ils n'ont pas été rejetés par écrit par la majorité des locataires dans un délai d'un mois à compter de leur notification individuelle par le bailleur aux locataires.
\n
Les bailleurs peuvent, en outre, proposer directement aux locataires des accords de même nature. Ces accords sont réputés applicables dès lors qu'ils ont été approuvés par écrit par la majorité des locataires, dans un délai d'un mois à compter de la réception de la notification individuelle par le bailleur.
\n
Les accords prévus au présent article peuvent être conclus pour une durée déterminée ou indéterminée. Ils mentionnent les conditions de leur dénonciation, de leur renouvellement ou de leur révision.
" } }, "LEGIARTI000006495174": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2001-01-01", "DATE_DEBUT": "1963-03-17" } }, "META_COMMUN": { "ID": "LEGIARTI000006495174", "URL": "article/LEGI/ARTI/00/00/06/49/51/LEGIARTI000006495174.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PJFANXXXXXX044AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006495175", "@num": "45", "#text": "Ordonnance n°45-1708 du 31 juillet 1945 - art. 45 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000339903", "@numtexte": "45-1708", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-07-31" }, { "@id": "LEGIARTI000006495176", "@num": "46", "#text": "Ordonnance n°45-1708 du 31 juillet 1945 - art. 46 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339903", "@numtexte": "45-1708", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-07-31" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15 art. 7 JORF 17 mars 1963 rectificatif JORF 24 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "LEGIARTI000006499661", "@num": "5", "#text": "Décret n°2000-389 du 4 mai 2000 - art. 5 (V) JORF 7 mai 2000 en vigueur le 1er janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000398940", "@nortexte": "JUSX0000039D", "@numtexte": "2000-389", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-05-04" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006136988", "@fin": "2001-01-01", "#text": "Section II : Droit de timbre et d'enregistrement des requêtes.", "@debut": "1963-03-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006119603", "@fin": "2001-01-01", "#text": "Chapitre II : Procédure", "@debut": "1945-08-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006094221", "@fin": "2001-01-01", "#text": "Titre III : Le Conseil d'Etat statuant au contentieux.", "@debut": "1945-08-02" } ] }, "@cid": "JORFTEXT000000339903", "@num": "45-1708", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-1708 du 31 juillet 1945 sur le conseil d'Etat", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000339903", "@c_titre_court": "Ordonnance n° 45-1708 du 31 juillet 1945" }, { "@fin": "2001-01-01", "#text": "Ordonnance n°45-1708 du 31 juillet 1945 portant sur le Conseil d'Etat.", "@debut": "1945-08-02", "@id_txt": "LEGITEXT000006069157", "@c_titre_court": "Ordonnance n°45-1708 du 31 juillet 1945" } ], "@date_publi": "1945-08-01", "@date_signature": "1945-07-31" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006495174", "@fin": "2001-01-01", "@num": "44", "@etat": "ABROGE", "@debut": "1963-03-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les requêtes au Conseil d'Etat sont soumises aux droits de timbre et d'enregistrement ainsi qu'aux droits de greffe, sous réserve des dispositions des articles 45 et 46 ci-après.
\n
Sous la même réserve, les mémoires produits à l'appui de la requête sont assujettis aux droits de timbre et de greffe.
\n
Les pièces produites pour les parties doivent également être rédigées sur timbre lorsque le ministère d'un avocat au Conseil d'Etat est obligatoire. Elles ne sont pas sujettes aux droits d'enregistrement, à l'exception des exploits d'huissiers. Toutefois, ne sont pas dispensées de ces droits ni les pièces produites devant le Conseil d'Etat qui, par leur nature, sont soumises à l'enregistrement dans un délai fixe, ni celles dont l'usage qui en serait fait en dehors du Conseil nécessiterait le paiement desdits droits.
" } }, "LEGIARTI000006495175": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "45", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2001-01-01", "DATE_DEBUT": "1963-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006495175", "URL": "article/LEGI/ARTI/00/00/06/49/51/LEGIARTI000006495175.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PJFANXXXXXX045AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006495171", "@num": "42", "#text": "Ordonnance n°45-1708 du 31 juillet 1945 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339903", "@numtexte": "45-1708", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-07-31" }, { "@id": "LEGIARTI000006495174", "@num": "44", "#text": "Ordonnance n°45-1708 du 31 juillet 1945 - art. 44 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339903", "@numtexte": "45-1708", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-07-31" }, { "@id": "LEGIARTI000006498249", "@num": "13", "#text": "Décret n°53-934 du 30 septembre 1953 - art. 13 () JORF 1er octobre 1953 rectificatif JORF 4 octobre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15 art. 7 JORF 17 mars rectificatif JORF 24 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "LEGIARTI000006499661", "@num": "5", "#text": "Décret n°2000-389 du 4 mai 2000 - art. 5 (V) JORF 7 mai 2000 en vigueur le 1er janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000398940", "@nortexte": "JUSX0000039D", "@numtexte": "2000-389", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-05-04" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006136988", "@fin": "2001-01-01", "#text": "Section II : Droit de timbre et d'enregistrement des requêtes.", "@debut": "1963-03-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006119603", "@fin": "2001-01-01", "#text": "Chapitre II : Procédure", "@debut": "1945-08-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006094221", "@fin": "2001-01-01", "#text": "Titre III : Le Conseil d'Etat statuant au contentieux.", "@debut": "1945-08-02" } ] }, "@cid": "JORFTEXT000000339903", "@num": "45-1708", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-1708 du 31 juillet 1945 sur le conseil d'Etat", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000339903", "@c_titre_court": "Ordonnance n° 45-1708 du 31 juillet 1945" }, { "@fin": "2001-01-01", "#text": "Ordonnance n°45-1708 du 31 juillet 1945 portant sur le Conseil d'Etat.", "@debut": "1945-08-02", "@id_txt": "LEGITEXT000006069157", "@c_titre_court": "Ordonnance n°45-1708 du 31 juillet 1945" } ], "@date_publi": "1945-08-01", "@date_signature": "1945-07-31" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006495175", "@fin": "2001-01-01", "@num": "45", "@etat": "ABROGE", "@debut": "1963-03-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont enregistrés en débet et jugés sans autres frais que les droits de timbre :
\n
1° Les recours pour excès de pouvoir contre les actes des diverses autorités administratives ;
\n
2° Les requêtes contre la concession et le refus de pension ;
\n
3° Les requêtes dirigées contre les décisions des tribunaux administratifs statuant sur les litiges de même nature que ceux visés aux 1° et 2° du présent article ;
\n
4° Les requêtes dirigées contre les arrêtés des conseils du contentieux administratif statuant sur les litiges relatifs à la nomination, à l'avancement, à la discipline, aux émoluments, aux pensions des fonctionnaires relevant du ministère de la France d'outre-mer et, en général, sur tous les litiges d'ordre individuel concernant ces fonctionnaires.
" } }, "LEGIARTI000006495176": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2001-01-01", "DATE_DEBUT": "1963-03-17" } }, "META_COMMUN": { "ID": "LEGIARTI000006495176", "URL": "article/LEGI/ARTI/00/00/06/49/51/LEGIARTI000006495176.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PJFANXXXXXX046AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006495174", "@num": "44", "#text": "Ordonnance n°45-1708 du 31 juillet 1945 - art. 44 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000339903", "@numtexte": "45-1708", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-07-31" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15 art. 7 JORF 17 mars 1963 rectificatif JORF 24 mars 1963 et 18 mai 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "LEGIARTI000006499661", "@num": "5", "#text": "Décret n°2000-389 du 4 mai 2000 - art. 5 (V) JORF 7 mai 2000 en vigueur le 1er janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000398940", "@nortexte": "JUSX0000039D", "@numtexte": "2000-389", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-05-04" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006136988", "@fin": "2001-01-01", "#text": "Section II : Droit de timbre et d'enregistrement des requêtes.", "@debut": "1963-03-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006119603", "@fin": "2001-01-01", "#text": "Chapitre II : Procédure", "@debut": "1945-08-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006094221", "@fin": "2001-01-01", "#text": "Titre III : Le Conseil d'Etat statuant au contentieux.", "@debut": "1945-08-02" } ] }, "@cid": "JORFTEXT000000339903", "@num": "45-1708", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-1708 du 31 juillet 1945 sur le conseil d'Etat", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000339903", "@c_titre_court": "Ordonnance n° 45-1708 du 31 juillet 1945" }, { "@fin": "2001-01-01", "#text": "Ordonnance n°45-1708 du 31 juillet 1945 portant sur le Conseil d'Etat.", "@debut": "1945-08-02", "@id_txt": "LEGITEXT000006069157", "@c_titre_court": "Ordonnance n°45-1708 du 31 juillet 1945" } ], "@date_publi": "1945-08-01", "@date_signature": "1945-07-31" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006495176", "@fin": "2001-01-01", "@num": "46", "@etat": "ABROGE", "@debut": "1963-03-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exonérations des droits prévus à l'article 44 ci-dessus qui ont été accordées par des lois spéciales sont maintenues.
\n
" } }, "LEGIARTI000006495502": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1963-03-16", "DATE_DEBUT": "1959-01-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006495502", "URL": "article/LEGI/ARTI/00/00/06/49/55/LEGIARTI000006495502.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PJFBEXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15 art. 7 JORF 16 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000886934", "@num": "59-61", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n°59-61 du 3 janvier 1959 APPLICATION DES ART. 101 A 127, 129 A 134 DU CODE ELECTORAL AUX OPERATIONS ELECTORALES DES TRIBUNAUX DE COMMERCE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000886934", "@c_titre_court": "Ordonnance n°59-61 du 3 janvier 1959" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 59-61 du 3 janvier 1959 relative aux tribunaux de commerce et aux chambres de commerce et d'industrie territoriales.", "@debut": "2011-01-01", "@id_txt": "LEGITEXT000022563123", "@c_titre_court": "Ordonnance n° 59-61 du 3 janvier 1959" }, { "@fin": "2011-01-01", "#text": "Ordonnance n°59-61 du 3 janvier 1959 relative aux tribunaux de commerce et aux chambres de commerce et d'industrie.", "@debut": "1959-01-08", "@id_txt": "LEGITEXT000006069266", "@c_titre_court": "Ordonnance n°59-61 du 3 janvier 1959" } ], "@date_publi": "1959-01-08", "@date_signature": "1959-01-03" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006495502", "@fin": "1963-03-16", "@num": "2", "@etat": "ABROGE", "@debut": "1959-01-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les actes judiciaires auxquels donne lieu la procédure relative aux opérations électorales des tribunaux de commerce et des chambres de commerce, sont dispensés du timbre et de l'enregistrement.

" } }, "LEGIARTI000006627531": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "207", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-04-07", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006627531", "URL": "article/LEGI/ARTI/00/00/06/62/75/LEGIARTI000006627531.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RIAXXXXXXXX5X00207AAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006071785", "#text": "Code minier 31", "@sens": "source", "@cidtexte": "LEGITEXT000006071785", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1813-01-03", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 1852-10-23", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 1935-10-30", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000491795", "#text": "Décret 55-152 1955-02-02", "@sens": "source", "@cidtexte": "JORFTEXT000000491795", "@numtexte": "55-152", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-02-02" }, { "#text": "Décret 55-588 1955-05-20", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 55-589 1955-05-20", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 55-590 1955-05-20", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 55-591 1955-05-20", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 55-592 1955-05-20", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 55-593 1955-05-20", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000877398", "#text": "Décret 56-838 1956-08-16", "@sens": "source", "@cidtexte": "JORFTEXT000000877398", "@numtexte": "56-838", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1956-08-16" }, { "#text": "Loi 1810-04-21", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 1838-04-27", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 1841-05-03", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 1911-07-13", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 1919-09-09", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 1927-06-28", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 1930-02-09", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 1937-01-23", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 1939-07-29", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 1939-09-26", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 1941-07-18", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 44-204 1944-05-22", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 50-347 1950-03-19", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000516051", "#text": "Ordonnance 45-122 1945-01-23", "@sens": "source", "@cidtexte": "JORFTEXT000000516051", "@numtexte": "45-122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-01-23" }, { "@id": "JORFTEXT000000699033", "#text": "Ordonnance 45-2324 1945-10-12", "@sens": "source", "@cidtexte": "JORFTEXT000000699033", "@numtexte": "45-2324", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-12" }, { "@id": "JORFTEXT000000877849", "#text": "Loi 46-1072 1946-05-17", "@sens": "source", "@cidtexte": "JORFTEXT000000877849", "@numtexte": "46-1072", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1946-05-17" }, { "@id": "JORFTEXT000000879824", "#text": "Loi 48-24 1948-01-06", "@sens": "source", "@cidtexte": "JORFTEXT000000879824", "@numtexte": "48-24", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1948-01-06" }, { "@id": "JORFTEXT000000879799", "#text": "Loi 48-1305 1948-08-23", "@sens": "source", "@cidtexte": "JORFTEXT000000879799", "@numtexte": "48-1305", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1948-08-23" }, { "@id": "JORFTEXT000000316044", "#text": "Loi 53-611 1953-07-11", "@sens": "source", "@cidtexte": "JORFTEXT000000316044", "@numtexte": "53-611", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1953-07-11" }, { "@id": "JORFTEXT000000313958", "#text": "Loi 53-675 1953-08-05", "@sens": "source", "@cidtexte": "JORFTEXT000000313958", "@numtexte": "53-675", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1953-08-05" }, { "@id": "JORFTEXT000000877398", "#text": "Décret 56-838 1956-08-16 JORF 21 août 1956 rectificatif JORF 11 septembre 1956, 15 septembre 1956", "@sens": "source", "@cidtexte": "JORFTEXT000000877398", "@numtexte": "56-838", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1956-08-16" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15 art. 52 II JORF 17 mars 1963 rectificatif JORF 24 mars 1963, 18 mai 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "LEGIARTI000006627966", "@num": "35", "#text": "Loi n°77-620 du 16 juin 1977 - art. 35 () JORF 18 juin 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000886336", "@numtexte": "77-620", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-06-16" }, { "@id": "JORFTEXT000000685586", "#text": "Décret 81-372 1981-04-15 art. 4 JORF 18 avril 1981 rectificatif JONC 25 juin 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000685586", "@numtexte": "81-372", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-04-15" }, { "@id": "LEGIARTI000006627697", "@num": "10", "#text": "Loi n°98-297 du 21 avril 1998 - art. 10 (V) JORF 22 avril 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000205564", "@nortexte": "ECOX9600054L", "@numtexte": "98-297", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-04-21" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122829", "@fin": "2999-01-01", "#text": "Titre IV : Du bureau de recherches géologiques, géophysiques et minières de la France métropolitaine.", "@debut": "1956-08-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099943", "@fin": "2999-01-01", "#text": "Livre II : Régimes particuliers", "@debut": "1956-08-21" } ] }, "@cid": "LEGITEXT000006071785", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code minier", "@debut": "1956-08-21", "@id_txt": "LEGITEXT000006071785", "@c_titre_court": "Code minier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006627531", "@fin": "2006-04-07", "@num": "207", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006627532", "@fin": "2011-03-01", "@num": "207", "@etat": "ABROGE", "@debut": "2006-04-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le présent code abroge les dispositions des lois, ordonnances et décrets qui suivent :
\n
Loi du 21 avril 1810.
\n
Décret du 3 janvier 1813.
\n
Loi du 27 avril 1838.
\n
Loi du 3 mai 1841.
\n
Décret du 23 octobre 1852.
\n
Loi du 13 juillet 1911.
\n
Loi du 9 septembre 1919.
\n
Loi du 28 juin 1927.
\n
Loi du 9 février 1930.
\n
Décret du 30 octobre 1935.
\n
Loi du 23 janvier 1937.
\n
Loi du 29 juillet 1939.
\n
Loi du 26 septembre 1939.
\n
Loi du 18 juillet 1941 (sur hydrocarbures).
\n
Loi du 22 mai 1944, n° 204.
\n
Ordonnance du 23 janvier 1945 (n° 45-122).
\n
Ordonnance du 12 octobre 1945 (n° 45-2324).
\n
Loi du 17 mai 1946, n° 46-1072.
\n
Loi du 6 janvier 1948, n° 48-24.
\n
Loi du 23 août 1948, n° 48-1305.
\n
Loi du 19 mars 1950, n° 50-347.
\n
Loi du 11 juillet 1953, n° 53-611.
\n
Loi du 5 août 1953, n° 53-675.
\n
Décret n° 55-152 du 2 février 1955.
\n
Décret n° 55-588 du 20 mai 1955.
\n
Décret n° 55-589 du 20 mai 1955.
\n
Décret n° 55-590 du 20 mai 1955.
\n
Décret n° 55-591 du 20 mai 1955.
\n
Décret n° 55-592 du 20 mai 1955.
\n
Décret n° 55-593 du 20 mai 1955.
\n
Toutefois les concessions accordées sous le régime institué par la loi du 9 septembre 1919 et maintenues sous ce régime restent soumises aux conditions du cahier des charges annexé à leur acte institutif ;
\n
Les périmètres d'exploitation d'hydrocarbures liquides ou gazeux institués en application de la loi du 18 juillet 1941 relative à la recherche et à l'exploitation des hydrocarbures en Aquitaine restent soumis aux conditions auxquelles ils ont été institués. A compter du 1er janvier 1981, les titulaires de ces concessions et l'exploitant du périmètre d'exploitation de Lacq sont tenus de payer annuellement à l'Etat la redevance prévue à l'article 31 du présent code.
" } }, "LEGIARTI000006681102": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "115", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1986-01-08", "DATE_DEBUT": "1959-01-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006681102", "URL": "article/LEGI/ARTI/00/00/06/68/11/LEGIARTI000006681102.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SMAXXXXXXXX5X0115AAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1142", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000503662", "#text": "Décret 56-149 1956-01-24 JORF 28 janvier 1956", "@sens": "source", "@cidtexte": "JORFTEXT000000503662", "@numtexte": "56-149", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1956-01-24" }, { "@id": "LEGIARTI000006681104", "@num": "116", "#text": "Code de la famille et de l'aide sociale. - art. 116 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681105", "@num": "117", "#text": "Code de la famille et de l'aide sociale. - art. 117 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681235", "@num": "97", "#text": "Code de la famille et de l'aide sociale. - art. 97 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1938-06-17 art. 5 Al. 1 et Al. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1933-01-14 art. 24 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15 art. 56 JORF 17 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "LEGIARTI000006695517", "@num": "44", "#text": "Loi n°86-17 du 6 janvier 1986 - art. 44 () JORF 8 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512457", "@numtexte": "86-17", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006140509", "@fin": "1986-01-08", "#text": "Section 3 : Protection spéciale des mineurs confiés à des oeuvres de bienfaisance privées", "@debut": "1956-01-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125109", "@fin": "2004-10-26", "#text": "Chapitre IV : Protection des mineurs placés hors du domicile paternel", "@debut": "1956-01-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103089", "@fin": "2004-10-26", "#text": "Titre II : Action sociale en faveur de l'enfance et de la famille", "@debut": "1956-01-28" } ] }, "@cid": "LEGITEXT000006072637", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la famille et de l'aide sociale", "@debut": "1956-01-24", "@id_txt": "LEGITEXT000006072637", "@c_titre_court": "Code de la famille et de l'aide sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006681102", "@fin": "1986-01-08", "@num": "115", "@etat": "ABROGE", "@debut": "1959-01-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Aucun mineur en âge et en état de travailler ne peut être placé dans les conditions prévues par l'article 97 du Code de la famille et de l'aide sociale sans qu'au préalable un contrat soit intervenu entre le particulier ou l'association qui effectue le placement et le chef de la famille ou d'établissement à qui le mineur est confié.
\n
Ce contrat de placement, conforme au modèle déterminé par arrêté interministériel, contresigné par les ministres de la santé publique et de la population et du travail sera établi en deux exemplaires ; un exemplaire est conservé par l'oeuvre de placement, l'autre par le chef de famille ou d'établissement.
\n
Tout mineur placé dans les conditions prévues ci-dessus doit recevoir l'intégralité du salaire stipulé par le contrat de placement (salaire correspondant à celui pratiqué dans la profession et dans la région) sous la seule déduction des frais de vêture et autres exposés à son profit ainsi que de l'argent de poche qui lui a été remis.
\n
L'oeuvre qui exerce le patronnage est tenue d'exiger que le chef de famille ou d'établissement chez qui le mineur est placé règle le compte de ce dernier au moins une fois par an et soumette ce compte au visa du mineur et à l'approbation de l'oeuvre.
\n
Lorsque le compte a été réglé ainsi qu'il vient d'être dit, la somme disponible après les déductions prévues ci-dessus est versée immédiatement par le chef de famille ou d'établissement à un compte ouvert au nom du mineur dans une caisse d'épargne privée ou à la caisse nationale d'épargne, suivant la désignation qui est faite dans le contrat de placement.
" } }, "LEGIARTI000006719211": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2001-01-01", "DATE_DEBUT": "1992-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006719211", "URL": "article/LEGI/ARTI/00/00/06/71/92/LEGIARTI000006719211.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AFGAAXXXXXX008AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Loi 1943-02-01 JORF 1er février 1943 rectificatif JORF 11 février 1943", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15 JORF 17 mars 1963 rectificatif JORF 24 mars 1963 rectificatif JORF 18 mai 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "LEGIARTI000006696057", "@num": "1", "#text": "Loi n°91-1382 du 30 décembre 1991 - art. 1 () JORF 1er janvier 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000721389", "@nortexte": "JUSX9100069L", "@numtexte": "91-1382", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance 2000-1223 2000-12-14 art. 4 JORF 16 décembre 2000 en vigueur le 1er janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098R", "@typelien": "ABROGATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006644466", "@num": "L131-9", "#text": "Code monétaire et financier - art. L131-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006104974", "@fin": "2001-01-01", "#text": "Chapitre Ier : De la création et de la forme du chèque.", "@debut": "1992-01-01" } ] }, "@cid": "LEGITEXT000006072897", "@nature": "DECRET_LOI", "TITRE_TXT": [ { "@fin": "2006-04-01", "#text": "Décret-loi du 30 octobre 1935 unifiant le droit en matière de chèques et relatif aux cartes de paiement", "@debut": "1992-01-01", "@id_txt": "LEGITEXT000006072897", "@c_titre_court": "Décret-loi du 30 octobre 1935" } ], "@date_publi": "2999-01-01", "@date_signature": "1935-10-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006719211", "@fin": "2001-01-01", "@num": "8", "@etat": "ABROGE", "@debut": "1992-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le chèque peut être payable au domicile d'un tiers soit dans la localité où le tiré a son domicile, soit dans une autre localité, à condition toutefois que le tiers soit un banquier ou un bureau de chèques postaux.
\n
Cette domiciliation ne pourra, au surplus, être faite contre la volonté du porteur, à moins que le chèque ne soit barré et que la domiciliation n'ait lieu à la Banque de France, sur la même place.
" } }, "LEGIARTI000006921757": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1976-12-15", "DATE_DEBUT": "1969-08-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006921757", "URL": "article/LEGI/ARTI/00/00/06/92/17/LEGIARTI000006921757.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKHBDXXXXXX125AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 1938-06-14", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000334411", "#text": "Ordonnance 45-2710 1945-11-02", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000499863", "#text": "Décret 69-810 1969-08-12 JORF 29 août 1969 rectificatif JORF 12 septembre 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000006921742", "@num": "120", "#text": "Décret n°69-810 du 12 août 1969 - art. 120 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000006921740", "@num": "120", "#text": "Décret n°69-810 du 12 août 1969 - art. 120 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000006921764", "@num": "126", "#text": "Décret n°69-810 du 12 août 1969 - art. 126 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000006813193", "@num": "R*322-37", "#text": "Code des assurances - art. R*322-37 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R322-37", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1941-06-13", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 1941-06-14", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006113079", "@fin": "1985-07-04", "#text": "Titre V : Honoraires et tarifs.", "@debut": "1969-08-29" } ] }, "@cid": "JORFTEXT000000499863", "@num": "69-810", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°69-810 du 12 août 1969 PORTANT RAP ET RELATIF A L'ORGANISATION DE LA PROFESSION ET AU STATUT PROFESSIONNEL DES COMMISSAIRES AUX COMPTES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000499863", "@c_titre_court": "Décret n°69-810 du 12 août 1969" }, { "@fin": "2008-06-01", "#text": "Décret n°69-810 du 12 août 1969 relatif à l'organisation de la profession et au statut professionnel des commissaires aux comptes.", "@debut": "2003-11-27", "@id_txt": "LEGITEXT000006061681", "@c_titre_court": "Décret n°69-810 du 12 août 1969" }, { "@fin": "2003-11-27", "#text": "Décret n°69-810 du 12 août 1969 relatif à l'organisation de la profession et au statut professionnel des commissaires aux comptes.", "@debut": "1969-08-12", "@id_txt": "LEGITEXT000006061680", "@c_titre_court": "Décret n°69-810 du 12 août 1969" } ], "@date_publi": "1969-08-29", "@date_signature": "1969-08-12" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006921757", "@fin": "1976-12-15", "@num": "125", "@etat": "MODIFIE", "@debut": "1969-08-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006921758", "@fin": "1985-07-04", "@num": "125", "@etat": "MODIFIE", "@debut": "1976-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006921759", "@fin": "1987-12-27", "@num": "125", "@etat": "MODIFIE", "@debut": "1985-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006921760", "@fin": "1999-12-28", "@num": "125", "@etat": "MODIFIE", "@debut": "1987-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006921761", "@fin": "2003-11-27", "@num": "125", "@etat": "MODIFIE", "@debut": "1999-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006921762", "@fin": "2005-05-29", "@num": "125", "@etat": "MODIFIE", "@debut": "2003-11-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006921763", "@fin": "2007-03-27", "@num": "125", "@etat": "ABROGE", "@debut": "2005-05-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le barème prévu à l'article 120 n'est pas applicable lorsque la société ressortit à l'une des catégories suivantes [*sociétés soumises à un régime légal particulier*] :
\n
Sociétés d'assurance et de capitalisation régies par le décret du 14 juin 1938 ;
\n
Sociétés inscrites sur la liste des banques instituée par la loi du 13 juin 1941 ;
\n
Sociétés exploitant un établissement financier enregistré conformément à la loi du 14 juin 1941 ;
\n
Sociétés d'investissement régies par l'ordonnance du 2 novembre 1945 ;
\n
Sociétés immobilières d'investissement régies par la loi du 15 mars 1963.
\n
Le montant des honoraires [*calcul*] est alors fixé d'un commun accord entre le commissaire aux comptes et la société, eu égard à l'importance effective du travail nécessaire à l'accomplissement de la mission légale de contrôle. Il est communiqué au conseil régional dont le commissaire est membre.
" } }, "LEGIARTI000006921758": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "125", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-07-04", "DATE_DEBUT": "1976-12-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006921758", "URL": "article/LEGI/ARTI/00/00/06/92/17/LEGIARTI000006921758.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKHBDXXXXXX125AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Décret 1938-06-14", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000334411", "#text": "Ordonnance 45-2710 1945-11-02", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000876393", "#text": "Décret 55-876 1955-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000876393", "@numtexte": "55-876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-06-30" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "LEGIARTI000006921742", "@num": "120", "#text": "Décret n°69-810 du 12 août 1969 - art. 120 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000006921740", "@num": "120", "#text": "Décret n°69-810 du 12 août 1969 - art. 120 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000006921764", "@num": "126", "#text": "Décret n°69-810 du 12 août 1969 - art. 126 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "JORFTEXT000000689905", "#text": "Décret 76-1141 1976-12-07 art. 17 JORF 15 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000689905", "@numtexte": "76-1141", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-07" }, { "@id": "LEGIARTI000006813193", "@num": "R*322-37", "#text": "Code des assurances - art. R*322-37 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R322-37", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815543", "@num": "L321-1", "#text": "Code de l'urbanisme - art. L321-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074075", "#text": "Code de l'urbanisme 172, L321-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1941-06-13", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 1941-06-14", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006113079", "@fin": "1985-07-04", "#text": "Titre V : Honoraires et tarifs.", "@debut": "1969-08-29" } ] }, "@cid": "JORFTEXT000000499863", "@num": "69-810", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°69-810 du 12 août 1969 PORTANT RAP ET RELATIF A L'ORGANISATION DE LA PROFESSION ET AU STATUT PROFESSIONNEL DES COMMISSAIRES AUX COMPTES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000499863", "@c_titre_court": "Décret n°69-810 du 12 août 1969" }, { "@fin": "2008-06-01", "#text": "Décret n°69-810 du 12 août 1969 relatif à l'organisation de la profession et au statut professionnel des commissaires aux comptes.", "@debut": "2003-11-27", "@id_txt": "LEGITEXT000006061681", "@c_titre_court": "Décret n°69-810 du 12 août 1969" }, { "@fin": "2003-11-27", "#text": "Décret n°69-810 du 12 août 1969 relatif à l'organisation de la profession et au statut professionnel des commissaires aux comptes.", "@debut": "1969-08-12", "@id_txt": "LEGITEXT000006061680", "@c_titre_court": "Décret n°69-810 du 12 août 1969" } ], "@date_publi": "1969-08-29", "@date_signature": "1969-08-12" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006921757", "@fin": "1976-12-15", "@num": "125", "@etat": "MODIFIE", "@debut": "1969-08-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006921758", "@fin": "1985-07-04", "@num": "125", "@etat": "MODIFIE", "@debut": "1976-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006921759", "@fin": "1987-12-27", "@num": "125", "@etat": "MODIFIE", "@debut": "1985-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006921760", "@fin": "1999-12-28", "@num": "125", "@etat": "MODIFIE", "@debut": "1987-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006921761", "@fin": "2003-11-27", "@num": "125", "@etat": "MODIFIE", "@debut": "1999-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006921762", "@fin": "2005-05-29", "@num": "125", "@etat": "MODIFIE", "@debut": "2003-11-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006921763", "@fin": "2007-03-27", "@num": "125", "@etat": "ABROGE", "@debut": "2005-05-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le barème prévu à l'article 120 n'est pas applicable lorsque la société ressortit à l'une des catégories suivantes :
\n
Sociétés d'assurance et de capitalisation régies par le décret du 14 juin 1938 ;
\n
Sociétés inscrites sur la liste des banques instituées par la loi du 13 juin 1941 ;
\n
Sociétés exploitant un établissement financier enregistré conformément à la loi du 14 juin 1941 ;
\n
Sociétés d'investissement régies par l'ordonnance du 2 novembre 1945 ;
\n
Sociétés immobilières d'investissement régies par la loi du 15 mars 1963 ;
\n
Sociétés de développement régional régies par le décret du 30 juin 1955 ;
\n
Sociétés d'habitation à loyer modéré régies par les articles 172 et suivants du code de l'urbanisme et de l'habitation ;
\n
Sociétés d'économie mixte de construction régies par l'article L. 321-1 du code de l'urbanisme.
\n
Le montant des honoraires est alors fixé d'un commun accord entre le commissaire aux comptes et la société, eu égard à l'importance effective du travail nécessaire à l'accomplissement de la mission légale de contrôle. Il est communiqué au conseil régional dont le commissaire est membre.
" } }, "LEGIARTI000020763611": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "145", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2009-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000020763611", "URL": "article/LEGI/ARTI/00/00/20/76/36/LEGIARTI000020763611.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Dans sa décision n° 2016-553 QPC du 8 juillet 2016 (NOR : CSCX1619319S), le Conseil constitutionnel a déclaré, dans les conditions fixées par son considérant 10, Le b ter du 6 de l'article 145 du code général des impôts dans sa rédaction issue de la loi n° 2005-1720 du 30 décembre 2005 contraire à la Constitution. La déclaration d'inconstitutionnalité prend effet à compter de la publication de la présente décision dans les conditions fixées par son considérant 10 (10 juillet 2016).
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705360", "#text": "Ordonnance n°58-876 du 24 septembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000002280465", "@num": "33", "#text": "Loi n°63-254 du 15 mars 1963 - art. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000029321822", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000027823991", "@num": "12", "#text": "Loi n°93-1444 du 31 décembre 1993 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000459360", "#text": "Ordonnance n° 2006-1048 du 25 août 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000459360", "@nortexte": "SOCX0600132R", "@numtexte": "2006-1048", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-08-25" }, { "@id": "JORFARTI000001111378", "@num": "3", "#text": "Loi n°2006-1615 du 18 décembre 2006 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000646970", "@nortexte": "SOCX0600170L", "@numtexte": "2006-1615", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-18" }, { "@id": "LEGIARTI000020756864", "@num": "6", "#text": "LOI n°2009-715\n du 18 juin 2009 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000020756038", "@nortexte": "ECEX0907025L", "@numtexte": "2009-715", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-06-18" }, { "@id": "LEGITEXT000034586481", "#text": "Décret n°2017-727 du 3 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034579563", "@nortexte": "ECFE1701904D", "@numtexte": "2017-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGIARTI000006225622", "@num": "L225-183", "#text": "Code de commerce - art. L225-183", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448204", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196219", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378028", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303505", "@num": "216 A", "#text": "Code général des impôts, CGI. - art. 216 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987511", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588634", "@num": "301 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293763", "@num": "54", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298480", "@num": "49 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625023", "@num": "49 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612261", "@num": "L512-92", "#text": "Code monétaire et financier - art. L512-92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655328", "@num": "L512-47", "#text": "Code monétaire et financier - art. L512-47", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199175", "@fin": "2999-01-01", "#text": "18° : Sociétés mères", "@debut": "2000-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197213", "@fin": "2999-01-01", "#text": "5 : Exonérations et régimes spéciaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048182819", "@fin": "1952-07-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049438539", "@fin": "1954-08-15", "@num": "145", "@etat": "MODIFIE", "@debut": "1952-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049511535", "@fin": "1955-05-21", "@num": "145", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049704865", "@fin": "1979-07-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1955-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307345", "@fin": "1980-07-16", "@num": "145", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307346", "@fin": "1982-09-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1980-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307347", "@fin": "1982-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307348", "@fin": "1985-07-12", "@num": "145", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307349", "@fin": "1987-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307350", "@fin": "1988-12-28", "@num": "145", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307351", "@fin": "1991-06-24", "@num": "145", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307352", "@fin": "1993-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307353", "@fin": "1993-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307354", "@fin": "1994-09-02", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307355", "@fin": "1995-10-27", "@num": "145", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307356", "@fin": "1997-04-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307357", "@fin": "2000-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307358", "@fin": "2000-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307359", "@fin": "2001-05-16", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307360", "@fin": "2001-03-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307361", "@fin": "2002-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307362", "@fin": "2002-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307363", "@fin": "2005-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307364", "@fin": "2006-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307365", "@fin": "2005-12-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307366", "@fin": "2006-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307367", "@fin": "2007-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014424", "@fin": "2008-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020011739", "@fin": "2009-04-10", "@num": "145", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549408", "@fin": "2009-07-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020763611", "@fin": "2011-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2009-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657850", "@fin": "2011-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378054", "@fin": "2012-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294502", "@fin": "2014-12-30", "@num": "145", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062253", "@fin": "2016-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815481", "@fin": "2017-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817389", "@fin": "2017-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036362803", "@fin": "2018-12-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526723", "@fin": "2019-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2018-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990394", "@fin": "2019-07-21", "@num": "145", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041467867", "@fin": "2999-01-01", "@num": "145", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Le régime fiscal des sociétés mères, tel qu'il est défini à l'article 216, est applicable aux sociétés et autres organismes soumis à l'impôt sur les sociétés au taux normal qui détiennent des participations satisfaisant aux conditions ci-après :

a. Les titres de participations doivent revêtir la forme nominative ou être déposés dans un établissement désigné par l'administration ;

b. les titres de participation doivent représenter au moins 5 % du capital de la société émettrice ; ce pourcentage s'apprécie à la date de mise en paiement des produits de la participation.

Si, à la date mentionnée au premier alinéa, la participation dans le capital de la société émettrice est réduite à moins de 5 % du fait de l'exercice d'options de souscription d'actions dans les conditions prévues à l'article L. 225-183 du code de commerce, le régime des sociétés mères lui reste applicable si ce pourcentage est à nouveau atteint à la suite de la première augmentation de capital suivant cette date et au plus tard dans un délai de trois ans ;

c. Les titres de participation doivent avoir été conservés pendant un délai de deux ans. En cas de non-respect du délai de conservation, la société participante est tenue de verser au Trésor une somme égale au montant de l'impôt dont elle a été exonérée indûment, majoré de l'intérêt de retard. Ce versement est exigible dans les trois mois suivant la cession.

Lorsque les titres de participation sont apportés sous le bénéfice du régime prévu par l'article 210 A, le délai de conservation est décompté à partir de la date de souscription ou d'acquisition par la société apporteuse jusqu'à la date de cession par la société bénéficiaire de l'apport.

Les titres échangés dans le cadre de l'une des opérations visées aux 7 et 7 bis de l'article 38 et 2 de l'article 115 sont réputés détenus jusqu'à la cession des titres reçus en échange.

Le délai mentionné au premier alinéa du présent c n'est pas interrompu en cas de fusion entre la personne morale participante et la société émettrice si l'opération est placée sous le régime prévu à l'article 210 A.

Les titres prêtés, mis en pension ou remis en garantie dans les conditions prévues aux articles 38 bis à 38 bis-0 A bis ne peuvent être pris en compte par les parties au contrat en cause pour l'application du régime défini au présent article. De même, les titres mentionnés à l'article 38 bis A ne sont pas pris en compte pour l'application de ce régime.

2. à 4. (abrogés pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993).

4. bis et 5. (abrogés).

6. Le régime fiscal des sociétés mères n'est pas applicable :

a. aux produits des actions de sociétés d'investissement, des sociétés de développement régional ;

b. et b bis (abrogés pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993) ;

b. ter aux produits des titres auxquels ne sont pas attachés des droits de vote, sauf si la société détient des titres représentant au moins 5 % du capital et des droits de vote de la société émettrice (1) ;

c. (périmé) ;

d. aux dividendes distribués aux actionnaires des sociétés immobilières pour le commerce et l'industrie visés au dixième alinéa du 3° quater de l'article 208 et prélevés sur les bénéfices exonérés visés au neuvième alinéa du 3° quater du même article ;

e. aux dividendes distribués aux actionnaires des sociétés agréées pour le financement des télécommunications visées à l'article 1er de la loi n° 69-1160 du 24 décembre 1969 et des sociétés qui redistribuent les dividendes d'une société immobilière pour le commerce et l'industrie en application du huitième alinéa du 3° quinquies de l'article 208 ;

f. (abrogé pour les exercices ouverts à compter du 1er janvier 2000) ;

g. aux produits et plus-values nets distribués par les sociétés de capital-risque exonérés en application du 3° septies de l'article 208 ;

h. aux bénéfices distribués aux actionnaires :

1° des sociétés d'investissements immobiliers cotées et de leurs filiales visées à l'article 208 C et prélevés sur les bénéfices exonérés en application du premier alinéa du II de cet article et non réintégrés en application du IV de ce même article ;

2° Des sociétés étrangères ayant une activité identique à celles mentionnées à l'article 208 C et qui sont exonérées, dans l'Etat où elles ont leur siège de direction effective, de l'impôt sur les sociétés de cet Etat ;

i. aux revenus et profits distribués aux actionnaires de sociétés de placement à prépondérance immobilière à capital variable mentionnées au 3° nonies de l'article 208 et à ceux de leurs filiales ayant opté pour le régime prévu au II de l'article 208 C.

7. Le régime fiscal des sociétés mères ne peut s'appliquer aux produits des actions des sociétés immobilières d'investissement régies par le I de l'article 33 de la loi n° 63-254 du 15 mars 1963 et des sociétés immobilières de gestion régies par l'article 1er du décret n° 63-683 du 13 juillet 1963 que dans les cas et pendant les périodes ci-après :

1° pendant vingt-cinq ans à compter de leur émission, pour les actions souscrites en espèces et entièrement libérées par les sociétés participantes avant le 1er janvier 1966 ;

2° (disposition périmée) ;

3° jusqu'au 31 décembre 1985, pour les actions acquises ou souscrites et libérées par les sociétés participantes avant la promulgation de la loi n° 63-254 du 15 mars 1963, dans le capital de sociétés immobilières conventionnées admises à bénéficier des dispositions de l'ordonnance n° 58-876 du 24 septembre 1958.

En ce qui concerne les actions visées au 1°, aucun pourcentage minimal de participation n'est exigé pour l'application du régime défini au présent article.

8. (Transféré sous le paragraphe 6 d ci-dessus).

9. Une participation détenue en application des articles L. 512-47, L. 512-55 et L. 512-106 du code monétaire et financier ou de l'article 3 de la loi n° 2006-1615 du 18 décembre 2006 ratifiant l'ordonnance n° 2006-1048 du 25 août 2006 relative aux sociétés anonymes coopératives d'intérêt collectif pour l'accession à la propriété qui remplit les conditions ouvrant droit au régime fiscal des sociétés mères autres que celle relative au taux de participation au capital de la société émettrice peut ouvrir droit à ce régime lorsque son prix de revient, apprécié collectivement ou individuellement pour les entités visées ci-dessus, est au moins égal à 22 800 000 euros.

" } }, "LEGIARTI000021657850": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "145", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021657850", "URL": "article/LEGI/ARTI/00/00/21/65/78/LEGIARTI000021657850.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(2) Dans sa décision n° 2014-437 QPC du 20 janvier 2015 (NOR : CSCX1501797S), le Conseil constitutionnel a déclaré le j du 6 de l'article 145 du code général des impôts, dans sa rédaction issue de l'article 22 de la loi du 30 décembre 2009 de finances rectificative pour 2009 du code général des impôts, conforme à la Constitution, sous la réserve énoncée au considérant 10.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705360", "#text": "Ordonnance n°58-876 du 24 septembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000002280465", "@num": "33", "#text": "Loi n°63-254 du 15 mars 1963 - art. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000029321822", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000027823991", "@num": "12", "#text": "Loi n°93-1444 du 31 décembre 1993 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000459360", "#text": "Ordonnance n° 2006-1048 du 25 août 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000459360", "@nortexte": "SOCX0600132R", "@numtexte": "2006-1048", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-08-25" }, { "@id": "JORFARTI000001111378", "@num": "3", "#text": "Loi n°2006-1615 du 18 décembre 2006 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000646970", "@nortexte": "SOCX0600170L", "@numtexte": "2006-1615", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-18" }, { "@id": "LEGIARTI000021579897", "@num": "22", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 22 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000034586481", "#text": "Décret n°2017-727 du 3 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034579563", "@nortexte": "ECFE1701904D", "@numtexte": "2017-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGIARTI000006225622", "@num": "L225-183", "#text": "Code de commerce - art. L225-183", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448204", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196219", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378028", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303505", "@num": "216 A", "#text": "Code général des impôts, CGI. - art. 216 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987511", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588634", "@num": "301 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293763", "@num": "54", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298480", "@num": "49 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625023", "@num": "49 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612261", "@num": "L512-92", "#text": "Code monétaire et financier - art. L512-92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655328", "@num": "L512-47", "#text": "Code monétaire et financier - art. L512-47", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199175", "@fin": "2999-01-01", "#text": "18° : Sociétés mères", "@debut": "2000-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197213", "@fin": "2999-01-01", "#text": "5 : Exonérations et régimes spéciaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048182819", "@fin": "1952-07-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049438539", "@fin": "1954-08-15", "@num": "145", "@etat": "MODIFIE", "@debut": "1952-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049511535", "@fin": "1955-05-21", "@num": "145", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049704865", "@fin": "1979-07-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1955-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307345", "@fin": "1980-07-16", "@num": "145", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307346", "@fin": "1982-09-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1980-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307347", "@fin": "1982-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307348", "@fin": "1985-07-12", "@num": "145", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307349", "@fin": "1987-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307350", "@fin": "1988-12-28", "@num": "145", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307351", "@fin": "1991-06-24", "@num": "145", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307352", "@fin": "1993-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307353", "@fin": "1993-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307354", "@fin": "1994-09-02", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307355", "@fin": "1995-10-27", "@num": "145", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307356", "@fin": "1997-04-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307357", "@fin": "2000-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307358", "@fin": "2000-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307359", "@fin": "2001-05-16", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307360", "@fin": "2001-03-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307361", "@fin": "2002-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307362", "@fin": "2002-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307363", "@fin": "2005-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307364", "@fin": "2006-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307365", "@fin": "2005-12-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307366", "@fin": "2006-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307367", "@fin": "2007-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014424", "@fin": "2008-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020011739", "@fin": "2009-04-10", "@num": "145", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549408", "@fin": "2009-07-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020763611", "@fin": "2011-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2009-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657850", "@fin": "2011-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378054", "@fin": "2012-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294502", "@fin": "2014-12-30", "@num": "145", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062253", "@fin": "2016-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815481", "@fin": "2017-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817389", "@fin": "2017-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036362803", "@fin": "2018-12-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526723", "@fin": "2019-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2018-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990394", "@fin": "2019-07-21", "@num": "145", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041467867", "@fin": "2999-01-01", "@num": "145", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a. Les titres de participations doivent revêtir la forme nominative ou être déposés dans un établissement désigné par l'administration ;

b. les titres de participation doivent représenter au moins 5 % du capital de la société émettrice ; ce pourcentage s'apprécie à la date de mise en paiement des produits de la participation.

Les titres échangés dans le cadre de l'une des opérations visées aux 7 et 7 bis de l'article 38 et 2 de l'article 115 sont réputés détenus jusqu'à la cession des titres reçus en échange.

2. à 4. (abrogés pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993).

4. bis et 5. (abrogés).

6. Le régime fiscal des sociétés mères n'est pas applicable :

a. aux produits des actions de sociétés d'investissement, des sociétés de développement régional ;

b. et b bis (abrogés pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993) ;

c. (périmé) ;

f. (abrogé pour les exercices ouverts à compter du 1er janvier 2000) ;

g. aux produits et plus-values nets distribués par les sociétés de capital-risque exonérés en application du 3° septies de l'article 208 ;

h. aux bénéfices distribués aux actionnaires :

j) Aux produits des titres d'une société établie dans un Etat ou territoire non coopératif au sens de l'article 238-0 A. (2)

1° pendant vingt-cinq ans à compter de leur émission, pour les actions souscrites en espèces et entièrement libérées par les sociétés participantes avant le 1er janvier 1966 ;

2° (disposition périmée) ;

En ce qui concerne les actions visées au 1°, aucun pourcentage minimal de participation n'est exigé pour l'application du régime défini au présent article.

8. (Transféré sous le paragraphe 6 d ci-dessus).

" } }, "LEGIARTI000023378054": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "145", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-08-18", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023378054", "URL": "article/LEGI/ARTI/00/00/23/37/80/LEGIARTI000023378054.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705360", "#text": "Ordonnance n°58-876 du 24 septembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000002280465", "@num": "33", "#text": "Loi n°63-254 du 15 mars 1963 - art. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000693194", "#text": "Loi n°69-1160 du 24 décembre 1969, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000029321822", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000027823991", "@num": "12", "#text": "Loi n°93-1444 du 31 décembre 1993 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000459360", "#text": "Ordonnance n° 2006-1048 du 25 août 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000459360", "@nortexte": "SOCX0600132R", "@numtexte": "2006-1048", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-08-25" }, { "@id": "JORFARTI000001111378", "@num": "3", "#text": "Loi n°2006-1615 du 18 décembre 2006 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000646970", "@nortexte": "SOCX0600170L", "@numtexte": "2006-1615", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-18" }, { "@id": "LEGIARTI000023347511", "@num": "11", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000034586481", "#text": "Décret n°2017-727 du 3 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034579563", "@nortexte": "ECFE1701904D", "@numtexte": "2017-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGIARTI000006225622", "@num": "L225-183", "#text": "Code de commerce - art. L225-183", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307249", "@num": "115", "#text": "Code général des impôts, CGI. - art. 115 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308524", "@num": "208", "#text": "Code général des impôts, CGI. - art. 208 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448204", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196219", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378028", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303505", "@num": "216 A", "#text": "Code général des impôts, CGI. - art. 216 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987511", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021644859", "@num": "238-0 A", "#text": "Code général des impôts, CGI. - art. 238-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307530", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314350", "@num": "38 bis", "#text": "Code général des impôts, CGI. - art. 38 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588634", "@num": "301 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293763", "@num": "54", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298480", "@num": "49 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625023", "@num": "49 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612261", "@num": "L512-92", "#text": "Code monétaire et financier - art. L512-92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655328", "@num": "L512-47", "#text": "Code monétaire et financier - art. L512-47", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199175", "@fin": "2999-01-01", "#text": "18° : Sociétés mères", "@debut": "2000-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197213", "@fin": "2999-01-01", "#text": "5 : Exonérations et régimes spéciaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048182819", "@fin": "1952-07-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049438539", "@fin": "1954-08-15", "@num": "145", "@etat": "MODIFIE", "@debut": "1952-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049511535", "@fin": "1955-05-21", "@num": "145", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049704865", "@fin": "1979-07-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1955-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307345", "@fin": "1980-07-16", "@num": "145", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307346", "@fin": "1982-09-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1980-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307347", "@fin": "1982-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307348", "@fin": "1985-07-12", "@num": "145", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307349", "@fin": "1987-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307350", "@fin": "1988-12-28", "@num": "145", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307351", "@fin": "1991-06-24", "@num": "145", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307352", "@fin": "1993-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307353", "@fin": "1993-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307354", "@fin": "1994-09-02", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307355", "@fin": "1995-10-27", "@num": "145", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307356", "@fin": "1997-04-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307357", "@fin": "2000-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307358", "@fin": "2000-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307359", "@fin": "2001-05-16", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307360", "@fin": "2001-03-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307361", "@fin": "2002-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307362", "@fin": "2002-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307363", "@fin": "2005-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307364", "@fin": "2006-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307365", "@fin": "2005-12-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307366", "@fin": "2006-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307367", "@fin": "2007-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014424", "@fin": "2008-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020011739", "@fin": "2009-04-10", "@num": "145", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549408", "@fin": "2009-07-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020763611", "@fin": "2011-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2009-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657850", "@fin": "2011-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378054", "@fin": "2012-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294502", "@fin": "2014-12-30", "@num": "145", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062253", "@fin": "2016-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815481", "@fin": "2017-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817389", "@fin": "2017-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036362803", "@fin": "2018-12-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526723", "@fin": "2019-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2018-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990394", "@fin": "2019-07-21", "@num": "145", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041467867", "@fin": "2999-01-01", "@num": "145", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a. Les titres de participations doivent revêtir la forme nominative ou être déposés dans un établissement désigné par l'administration ;

b. les titres de participation doivent représenter au moins 5 % du capital de la société émettrice ; ce pourcentage s'apprécie à la date de mise en paiement des produits de la participation.

Les titres échangés dans le cadre d'opérations dont le profit ou la perte ne sont pas compris dans le résultat de l'exercice de leur réalisation en application des 7 et 7 bis de l'article 38 et 2 de l'article 115 sont réputés détenus jusqu'à la cession des titres reçus en échange.

2. à 4. (abrogés pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993).

4. bis et 5. (abrogés).

6. Le régime fiscal des sociétés mères n'est pas applicable :

a. aux produits des actions de sociétés d'investissement, des sociétés de développement régional ;

b. et b bis (abrogés pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993) ;

c. (périmé) ;

f. (abrogé pour les exercices ouverts à compter du 1er janvier 2000) ;

g. aux produits et plus-values nets distribués par les sociétés de capital-risque exonérés en application du 3° septies de l'article 208 ;

h. aux bénéfices distribués aux actionnaires :

j) Aux produits des titres d'une société établie dans un Etat ou territoire non coopératif au sens de l'article 238-0 A. (2)

1° pendant vingt-cinq ans à compter de leur émission, pour les actions souscrites en espèces et entièrement libérées par les sociétés participantes avant le 1er janvier 1966 ;

2° (disposition périmée) ;

En ce qui concerne les actions visées au 1°, aucun pourcentage minimal de participation n'est exigé pour l'application du régime défini au présent article.

8. (Transféré sous le paragraphe 6 d ci-dessus).

" } }, "LEGIARTI000024042204": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "15", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-05-19" } }, "META_COMMUN": { "ID": "LEGIARTI000024042204", "URL": "article/LEGI/ARTI/00/00/24/04/22/LEGIARTI000024042204.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000693194", "#text": "Loi n°69-1160 du 24 décembre 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFTEXT000000698842", "#text": "Loi n°73-9 du 4 janvier 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000698842", "@numtexte": "73-9", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-01-04" }, { "@id": "JORFTEXT000000888683", "#text": "Loi n°73-8 du 4 janvier 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000888683", "@numtexte": "73-8", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-01-04" }, { "@id": "JORFTEXT000000886450", "#text": "Loi n°78-1022 du 23 octobre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886450", "@numtexte": "78-1022", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-10-23" }, { "@id": "JORFTEXT000000339250", "#text": "Loi n°79-12 du 3 janvier 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "LEGIARTI000024023438", "@num": "175", "#text": "LOI n°2011-525\n du 17 mai 2011 - art. 175 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084165", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions diverses.", "@debut": "1980-10-25" } ] }, "@cid": "JORFTEXT000000339466", "@num": "80-834", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-834 du 24 octobre 1980 CREANT UNE DISTRIBUTION D'ACTIONS EN FAVEUR DES SALARIES DES ENTREPRISES INDUSTRIELLES ET COMMERCIALES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000339466", "@c_titre_court": "Loi n°80-834 du 24 octobre 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-834 du 24 octobre 1980 créant une distribution d'actions en faveur des salariés des entreprises industrielles et commerciales", "@debut": "1980-10-25", "@id_txt": "LEGITEXT000006068701", "@c_titre_court": "Loi n° 80-834 du 24 octobre 1980" } ], "@date_publi": "1980-10-25", "@date_signature": "1980-10-24" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296379", "@fin": "2011-05-19", "@num": "15", "@etat": "MODIFIE", "@debut": "1980-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024042204", "@fin": "2999-01-01", "@num": "15", "@etat": "VIGUEUR", "@debut": "2011-05-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions du chapitre 1er de la présente loi ne sont pas applicables :

\n
\n

- aux sociétés immobilières d'investissement régies par la loi n° 63-254 du 15 mars 1963 ;

\n
\n

- aux sociétés immobilières pour le commerce et l'industrie créées par l'ordonnance n° 67-837 du 28 septembre 1967 ;

\n
\n

- aux sociétés agréées pour le financement des télécommunications et régies par la loi n° 69-1160 du 24 décembre 1969 ;

\n
\n

- aux sociétés nationales visées par les lois n° 73-8 et 73-9 du 4 janvier 1973 ;

\n
\n

- aux sociétés d'investissement à capital variable visées par la loi n° 79-12 du 3 janvier 1979 ;

\n
\n

- aux sociétés sidérurgiques mentionnées par la loi n° 78-1022 du 23 octobre 1978.

\n
" } }, "LEGIARTI000026294502": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "145", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-12-30", "DATE_DEBUT": "2012-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000026294502", "URL": "article/LEGI/ARTI/00/00/26/29/45/LEGIARTI000026294502.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705360", "#text": "Ordonnance n°58-876 du 24 septembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000002280465", "@num": "33", "#text": "Loi n°63-254 du 15 mars 1963 - art. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000693194", "#text": "Loi n°69-1160 du 24 décembre 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "LEGIARTI000029321822", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000027823991", "@num": "12", "#text": "Loi n°93-1444 du 31 décembre 1993 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000459360", "#text": "Ordonnance n° 2006-1048 du 25 août 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000459360", "@nortexte": "SOCX0600132R", "@numtexte": "2006-1048", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-08-25" }, { "@id": "JORFARTI000001111378", "@num": "3", "#text": "Loi n°2006-1615 du 18 décembre 2006 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000646970", "@nortexte": "SOCX0600170L", "@numtexte": "2006-1615", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-18" }, { "@id": "LEGIARTI000026289985", "@num": "16", "#text": "LOI n°2012-958\n du 16 août 2012 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" }, { "@id": "LEGITEXT000034586481", "#text": "Décret n°2017-727 du 3 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034579563", "@nortexte": "ECFE1701904D", "@numtexte": "2017-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGIARTI000006225622", "@num": "L225-183", "#text": "Code de commerce - art. L225-183", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307249", "@num": "115", "#text": "Code général des impôts, CGI. - art. 115", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815505", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308524", "@num": "208", "#text": "Code général des impôts, CGI. - art. 208", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448204", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196219", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378028", "@num": "216", "#text": "Code général des impôts, CGI. - art. 216 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303505", "@num": "216 A", "#text": "Code général des impôts, CGI. - art. 216 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987511", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021644859", "@num": "238-0 A", "#text": "Code général des impôts, CGI. - art. 238-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307530", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314350", "@num": "38 bis", "#text": "Code général des impôts, CGI. - art. 38 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034588634", "@num": "301 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293763", "@num": "54", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298480", "@num": "49 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625023", "@num": "49 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612261", "@num": "L512-92", "#text": "Code monétaire et financier - art. L512-92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655328", "@num": "L512-47", "#text": "Code monétaire et financier - art. L512-47", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199175", "@fin": "2999-01-01", "#text": "18° : Sociétés mères", "@debut": "2000-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197213", "@fin": "2999-01-01", "#text": "5 : Exonérations et régimes spéciaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191577", "@fin": "2999-01-01", "#text": "VII : Revenus des capitaux mobiliers", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048182819", "@fin": "1952-07-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049438539", "@fin": "1954-08-15", "@num": "145", "@etat": "MODIFIE", "@debut": "1952-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049511535", "@fin": "1955-05-21", "@num": "145", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049704865", "@fin": "1979-07-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1955-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307345", "@fin": "1980-07-16", "@num": "145", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307346", "@fin": "1982-09-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1980-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307347", "@fin": "1982-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307348", "@fin": "1985-07-12", "@num": "145", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307349", "@fin": "1987-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307350", "@fin": "1988-12-28", "@num": "145", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307351", "@fin": "1991-06-24", "@num": "145", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307352", "@fin": "1993-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307353", "@fin": "1993-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307354", "@fin": "1994-09-02", "@num": "145", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307355", "@fin": "1995-10-27", "@num": "145", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307356", "@fin": "1997-04-11", "@num": "145", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307357", "@fin": "2000-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307358", "@fin": "2000-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307359", "@fin": "2001-05-16", "@num": "145", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307360", "@fin": "2001-03-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307361", "@fin": "2002-03-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307362", "@fin": "2002-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307363", "@fin": "2005-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307364", "@fin": "2006-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307365", "@fin": "2005-12-31", "@num": "145", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307366", "@fin": "2006-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307367", "@fin": "2007-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014424", "@fin": "2008-12-29", "@num": "145", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020011739", "@fin": "2009-04-10", "@num": "145", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549408", "@fin": "2009-07-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020763611", "@fin": "2011-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2009-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657850", "@fin": "2011-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378054", "@fin": "2012-08-18", "@num": "145", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294502", "@fin": "2014-12-30", "@num": "145", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062253", "@fin": "2016-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815481", "@fin": "2017-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817389", "@fin": "2017-12-31", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036362803", "@fin": "2018-12-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2017-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526723", "@fin": "2019-01-01", "@num": "145", "@etat": "MODIFIE", "@debut": "2018-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990394", "@fin": "2019-07-21", "@num": "145", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041467867", "@fin": "2999-01-01", "@num": "145", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a. Les titres de participations doivent revêtir la forme nominative ou être déposés dans un établissement désigné par l'administration ;

b. les titres de participation doivent représenter au moins 5 % du capital de la société émettrice ; ce pourcentage s'apprécie à la date de mise en paiement des produits de la participation.

2. à 4. (abrogés pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993).

4. bis et 5. (abrogés).

6. Le régime fiscal des sociétés mères n'est pas applicable :

a. aux produits des actions de sociétés d'investissement, des sociétés de développement régional ;

b. et b bis (abrogés pour la détermination des résultats des exercices ouverts à compter du 1er janvier 1993) ;

c. (périmé) ;

f. (abrogé pour les exercices ouverts à compter du 1er janvier 2000) ;

g. aux produits et plus-values nets distribués par les sociétés de capital-risque exonérés en application du 3° septies de l'article 208 ;

h. aux bénéfices distribués aux actionnaires :

j) Aux produits des titres d'une société établie dans un Etat ou territoire non coopératif au sens de l'article 238-0 A ; (2)

k) Aux produits des parts de sociétés immobilières inscrites en stock à l'actif de sociétés qui exercent une activité de marchand de biens au sens du 1° du I de l'article 35.
\n

1° pendant vingt-cinq ans à compter de leur émission, pour les actions souscrites en espèces et entièrement libérées par les sociétés participantes avant le 1er janvier 1966 ;

2° (disposition périmée) ;

En ce qui concerne les actions visées au 1°, aucun pourcentage minimal de participation n'est exigé pour l'application du régime défini au présent article.

8. (Transféré sous le paragraphe 6 d ci-dessus).

" } }, "LEGIARTI000049372054": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "210 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1951-12-19" } }, "META_COMMUN": { "ID": "LEGIARTI000049372054", "URL": "article/LEGI/ARTI/00/00/49/37/20/LEGIARTI000049372054.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Créé par l'article 1er du décret n° 51-1446 du 15 décembre 1951 portant incorporation dans le code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code ; JORF du 19 décembre 1951, p. 12529.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 207 1 4°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000312753", "#text": "LOI 63-254 1963-03-15", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162789", "@fin": "1989-07-14", "#text": "DETERMINATION DU BENEFICE IMPOSABLE.", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147117", "@fin": "1989-07-14", "#text": "IMPOT SUR LES BENEFICES DES SOCIETES ET AUTRES PERSONNES MORALES", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049372054", "@fin": "1979-07-01", "@num": "210 ter", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308613", "@fin": "1984-01-01", "@num": "210 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006308614", "@fin": "1995-10-27", "@num": "210 ter", "@etat": "PERIME", "@debut": "1984-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve des dispositions de l’article 207-1-4° ci-dessus, les sociétés et autres personnes morales sont exonérées de l’impôt sur les sociétés pour la fraction de leur bénéfice net correspondant au revenu net des immeubles dont la construction a été commencée postérieurement au 31 mars 1950. Cette exonération est accordée pendant la durée de l'exemption de vingt-cinq ans dont ces immeubles bénéficient en ce qui concerne la contribution foncière des propriétés bâties en vertu de l’article 1384 du présent code.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000026294502", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000023378054", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006627531", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006308412", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006308413", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006308414", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006308415", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006308416", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310626", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310627", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307348", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315402", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006474726", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006314964", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006296379", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000024042204", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307346", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006681102", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006308006", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006308007", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006308008", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006274284", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006474724", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307347", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006305390", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006495174", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006921757", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310619", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310620", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310621", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310622", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310623", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310624", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006719211", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006307345", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006921758", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006495176", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006307350", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006495175", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006474723", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307352", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006292439", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "SPEC_APPLI" }, { "article_id": "LEGIARTI000006474725", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000021657850", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006274236", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020763611", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006321717", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307349", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307351", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315403", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006321718", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006465829", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006470310", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006321716", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006495502", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006295116", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006308614", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000049372054", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006308613", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313663", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310625", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006463489", "cible": false, "cidtexte": "JORFTEXT000000312753", "id": "JORFTEXT000000312753", "typelien": "ABROGATION" } ], "section_ta": { "LEGISCTA000020214503": { "ID": "LEGISCTA000020214503", "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000509287", "@num": "63-1316", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°63-1316 du 27 décembre 1963 PORTANT UNIFICATION OU HARMONISATION DES PROCEDURES,DELAIS ET PENALITES EN MATIERE FISCALE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000509287", "@c_titre_court": "Loi n°63-1316 du 27 décembre 1963" }, { "@fin": "2999-01-01", "#text": "Loi n° 63-1316 du 27 décembre 1963 portant unification ou harmonisation des procédures, délais et pénalités en matière fiscale", "@debut": "1963-12-30", "@id_txt": "LEGITEXT000020214462", "@c_titre_court": "Loi n° 63-1316 du 27 décembre 1963" } ], "@date_publi": "1963-12-29", "@date_signature": "1963-12-27" } }, "TITRE_TA": "TITRE V : DISPOSITIONS DIVERSES ET APPLICATION DE LA REFORME", "STRUCTURE_TA": { "LIEN_ART": [ { "@id": "LEGIARTI000020214467", "@fin": "2999-01-01", "@num": "49", "@etat": "VIGUEUR", "@debut": "1963-12-30", "@origine": "LEGI" }, { "@id": "LEGIARTI000020214472", "@fin": "2999-01-01", "@num": "58", "@etat": "VIGUEUR", "@debut": "1963-12-30", "@origine": "LEGI" } ] } }, "LEGISCTA000037485936": { "ID": "LEGISCTA000037485936", "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000875180", "@num": "63-1293", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi de finances rectificative pour 1963 (n° 63-1293 du 21 décembre 1963)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000875180", "@c_titre_court": "Loi n° 63-1293 du 21 décembre 1963" }, { "@fin": "2999-01-01", "#text": "Loi de finances rectificative pour 1963 (n° 63-1293 du 21 décembre 1963)", "@debut": "1963-12-25", "@id_txt": "LEGITEXT000037479994", "@c_titre_court": "Loi n° 63-1293 du 21 décembre 1963" } ], "@date_publi": "1963-12-24", "@date_signature": "1963-12-21" } }, "TITRE_TA": "DEUXIEME PARTIE" }, "LEGISCTA000037485940": { "ID": "LEGISCTA000037485940", "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000875180", "@num": "63-1293", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi de finances rectificative pour 1963 (n° 63-1293 du 21 décembre 1963)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000875180", "@c_titre_court": "Loi n° 63-1293 du 21 décembre 1963" }, { "@fin": "2999-01-01", "#text": "Loi de finances rectificative pour 1963 (n° 63-1293 du 21 décembre 1963)", "@debut": "1963-12-25", "@id_txt": "LEGITEXT000037479994", "@c_titre_court": "Loi n° 63-1293 du 21 décembre 1963" } ], "@date_publi": "1963-12-24", "@date_signature": "1963-12-21" } }, "TITRE_TA": "PREMIERE PARTIE" } }, "texte_version": { "JORFTEXT000000312753": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 34,27-V (AL. 2),55-II INCORPORES DANS LE CODE GENERAL DES IMPOTS" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000314390", "#text": "Loi du 22 juillet 1889", "@sens": "source", "@cidtexte": "JORFTEXT000000314390", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1889-07-22" }, { "@id": "LEGIARTI000006719211", "@num": "8", "#text": "Décret-loi du 30 octobre 1935 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000295221", "@typelien": "MODIFICATION", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1935-10-30" }, { "@id": "LEGIARTI000006495174", "@num": "44", "#text": "Ordonnance n°45-1708 du 31 juillet 1945 - art. 44 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339903", "@numtexte": "45-1708", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-07-31" }, { "@id": "LEGIARTI000006495175", "@num": "45", "#text": "Ordonnance n°45-1708 du 31 juillet 1945 - art. 45 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339903", "@numtexte": "45-1708", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-07-31" }, { "@id": "LEGIARTI000006495176", "@num": "46", "#text": "Ordonnance n°45-1708 du 31 juillet 1945 - art. 46 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339903", "@numtexte": "45-1708", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-07-31" }, { "@id": "JORFTEXT000000339903", "#text": "Ordonnance n° 45-1708 du 31 juillet 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000339903", "@numtexte": "45-1708", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-07-31" }, { "@id": "LEGIARTI000006463489", "@num": "50", "#text": "Loi n°48-1360 du 1 septembre 1948 - art. 50 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000879802", "@numtexte": "48-1360", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1948-09-01" }, { "@id": "LEGIARTI000006465829", "@num": "10", "#text": "Loi n°49-1098 du 2 août 1949 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692192", "@numtexte": "49-1098", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1949-08-02" }, { "@id": "LEGIARTI000006495502", "@num": "2", "#text": "Ordonnance n°59-61 du 3 janvier 1959 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886934", "@numtexte": "59-61", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-03" }, { "@id": "JORFTEXT000000477245", "#text": "Arrêté du 5 avril 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000477245", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1963-04-05" }, { "@id": "JORFTEXT000000267321", "#text": "Arrêté du 25 mai 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000267321", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1963-05-25" }, { "@id": "JORFTEXT000000329968", "#text": "Décret n°63-654 du 6 juillet 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000329968", "@numtexte": "63-654", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-06" }, { "@id": "JORFTEXT000000329969", "#text": "Décret n°63-655 du 6 juillet 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000329969", "@numtexte": "63-655", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-06" }, { "@id": "JORFTEXT000000512061", "#text": "Décret n°63-674 du 9 juillet 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000512061", "@numtexte": "63-674", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-09" }, { "@id": "JORFTEXT000000512062", "#text": "Décret n°63-675 du 9 juillet 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000512062", "@numtexte": "63-675", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-09" }, { "@id": "JORFTEXT000000512063", "#text": "Décret n°63-676 du 9 juillet 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000512063", "@numtexte": "63-676", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-09" }, { "@id": "JORFTEXT000000687073", "#text": "Décret n°63-677 du 9 juillet 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000687073", "@numtexte": "63-677", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-09" }, { "@id": "JORFTEXT000000687074", "#text": "Décret n°63-678 du 9 juillet 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000687074", "@numtexte": "63-678", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-09" }, { "@id": "JORFTEXT000000687075", "#text": "Décret n°63-679 du 9 juillet 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000687075", "@numtexte": "63-679", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-09" }, { "@id": "LEGIARTI000006321717", "@num": "1", "#text": "Décret n°63-684 du 13 juillet 1963 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000870013", "@numtexte": "63-684", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "LEGIARTI000006321716", "@num": "1", "#text": "Décret n°63-684 du 13 juillet 1963 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000870013", "@numtexte": "63-684", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "LEGIARTI000006321718", "@num": "1", "#text": "Décret n°63-684 du 13 juillet 1963 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000870013", "@numtexte": "63-684", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000512064", "#text": "Décret n°63-685 du 13 juillet 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000512064", "@numtexte": "63-685", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000676390", "#text": "Décret n°63-827 du 5 août 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000676390", "@numtexte": "63-827", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-08-05" }, { "@id": "JORFTEXT000000875392", "#text": "Loi n°63-1241 du 19 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000875392", "@numtexte": "63-1241", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-19" }, { "@id": "JORFARTI000002071981", "@num": "90", "#text": "Loi n°63-1241 du 19 décembre 1963 - art. 90, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000875392", "@numtexte": "63-1241", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-19" }, { "@id": "LEGITEXT000037479994", "#text": "Loi n° 63-1293 du 21 décembre 1963 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875180", "@numtexte": "63-1293", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-21" }, { "@id": "LEGIARTI000037480036", "@num": "17", "#text": "Loi n° 63-1293 du 21 décembre 1963 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875180", "@numtexte": "63-1293", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-21" }, { "@id": "JORFTEXT000000875180", "#text": "Loi n°63-1293 du 21 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000875180", "@numtexte": "63-1293", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-21" }, { "@id": "JORFARTI000002466676", "@num": "17", "#text": "Loi n°63-1293 du 21 décembre 1963 - art. 17, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000875180", "@numtexte": "63-1293", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-21" }, { "@id": "JORFTEXT000000509287", "#text": "Loi n°63-1316 du 27 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGITEXT000020214462", "#text": "Loi n°63-1316 du 27 décembre 1963 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFARTI000002275943", "@num": "24", "#text": "Loi n°63-1316 du 27 décembre 1963 - art. 24, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFARTI000001295880", "@num": "28", "#text": "Loi n°63-1316 du 27 décembre 1963 - art. 28, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000328430", "#text": "Décret n°64-442 du 21 mai 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000328430", "@numtexte": "64-442", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-05-21" }, { "@id": "LEGITEXT000037480040", "#text": "Loi n° 64-1278 du 23 décembre 1964 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "LEGIARTI000037480090", "@num": "27", "#text": "Loi n° 64-1278 du 23 décembre 1964 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFTEXT000000684760", "#text": "Loi n°64-1278 du 23 décembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFARTI000001680447", "@num": "27", "#text": "Loi n°64-1278 du 23 décembre 1964 - art. 27, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFTEXT000000441629", "#text": "Arrêté du 29 mars 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000441629", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1965-03-29" }, { "@id": "JORFTEXT000000320408", "#text": "Loi n°65-556 du 10 juillet 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000320408", "@numtexte": "65-556", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "JORFTEXT000000320409", "#text": "Loi n°65-566 du 12 juillet 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000002067970", "@num": "45", "#text": "Loi n°65-566 du 12 juillet 1965 - art. 45, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000691977", "#text": "Loi n°65-997 du 29 novembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000691977", "@numtexte": "65-997", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-11-29" }, { "@id": "JORFARTI000001093634", "@num": "54", "#text": "Loi n°65-997 du 29 novembre 1965 - art. 54, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000691977", "@numtexte": "65-997", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-11-29" }, { "@id": "JORFARTI000001867889", "@num": "6", "#text": "Loi n°65-997 du 29 novembre 1965 - art. 6, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000691977", "@numtexte": "65-997", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-11-29" }, { "@id": "JORFTEXT000000677356", "#text": "Décret n°67-107 du 24 janvier 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000677356", "@numtexte": "67-107", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-01-24" }, { "@id": "JORFTEXT000000512969", "#text": "Décision Européenne du 4 avril 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000512969", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1968-04-04" }, { "@id": "LEGIARTI000006921757", "@num": "125", "#text": "Décret n°69-810 du 12 août 1969 - art. 125 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000006921758", "@num": "125", "#text": "Décret n°69-810 du 12 août 1969 - art. 125 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "JORFTEXT000000333963", "#text": "Loi n°75-1278 du 30 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFARTI000002479103", "@num": "81", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 81, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFTEXT000000855815", "#text": "Décret n°76-429 du 12 mai 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000855815", "@numtexte": "76-429", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1976-05-12" }, { "@id": "JORFTEXT000000514902", "#text": "Décret n°77-498 du 11 mai 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000514902", "@numtexte": "77-498", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-05-11" }, { "@id": "JORFTEXT000000856566", "#text": "Décret n°79-485 du 20 juin 1979", "@sens": "cible", "@cidtexte": "JORFTEXT000000856566", "@numtexte": "79-485", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-06-20" }, { "@id": "LEGIARTI000006296379", "@num": "15", "#text": "Loi n°80-834 du 24 octobre 1980 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339466", "@numtexte": "80-834", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-10-24" }, { "@id": "LEGIARTI000024042204", "@num": "15", "#text": "Loi n°80-834 du 24 octobre 1980 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339466", "@numtexte": "80-834", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-10-24" }, { "@id": "LEGIARTI000006470310", "@num": "37", "#text": "Loi n°82-526 du 22 juin 1982 - art. 37 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691739", "@numtexte": "82-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-06-22" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 du 29 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274236", "@num": "11", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000002279391", "@num": "11", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 11, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274284", "@num": "82", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 82 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006474724", "@num": "41 ter", "#text": "Loi n°86-1290 du 23 décembre 1986 - art. 41 ter (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874247", "@numtexte": "86-1290", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-23" }, { "@id": "LEGIARTI000006474723", "@num": "41 ter", "#text": "Loi n°86-1290 du 23 décembre 1986 - art. 41 ter (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874247", "@numtexte": "86-1290", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-23" }, { "@id": "LEGIARTI000006474725", "@num": "41 ter", "#text": "Loi n°86-1290 du 23 décembre 1986 - art. 41 ter (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874247", "@numtexte": "86-1290", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-23" }, { "@id": "LEGIARTI000006474726", "@num": "42", "#text": "Loi n°86-1290 du 23 décembre 1986 - art. 42 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874247", "@numtexte": "86-1290", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-23" }, { "@id": "LEGIARTI000006295116", "@num": "372", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 372 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307349", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307352", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307350", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307345", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307351", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307346", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307348", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307347", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308007", "@num": "159 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 159 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308006", "@num": "159 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 159 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308008", "@num": "159 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 159 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313663", "@num": "1722 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1722 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308415", "@num": "199 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308416", "@num": "199 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308412", "@num": "199 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308413", "@num": "199 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308414", "@num": "199 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308613", "@num": "210 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049372054", "@num": "210 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308614", "@num": "210 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305390", "@num": "766", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 766 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310627", "@num": "830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 830 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310619", "@num": "830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310624", "@num": "830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310621", "@num": "830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310623", "@num": "830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310625", "@num": "830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310622", "@num": "830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310620", "@num": "830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310626", "@num": "830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681102", "@num": "115", "#text": "Code de la famille et de l'aide sociale. - art. 115 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072637", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026294502", "@num": "145", "#text": "Code général des impôts, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378054", "@num": "145", "#text": "Code général des impôts, CGI. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020763611", "@num": "145", "#text": "Code général des impôts, CGI. - art. 145 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657850", "@num": "145", "#text": "Code général des impôts, CGI. - art. 145 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006627531", "@num": "207", "#text": "Code minier - art. *207 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071785", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315402", "@num": "L172 A", "#text": "Livre des procédures fiscales - art. L172 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315403", "@num": "L172 A", "#text": "Livre des procédures fiscales - art. L172 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314964", "@num": "L21", "#text": "Livre des procédures fiscales - art. L21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006292439", "@num": "15", "#text": "Loi n°53-148 du 25 février 1953 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069566", "@numtexte": "53-148", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1953-02-25" } ] }, "TITRE": "Loi n°63-254 du 15 mars 1963", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "REFORME DE L'ENREGISTREMENT", "CODE GENERAL DES IMPOTS", "IMMOBILIER", "TIMBRE", "BAIL", "ENREGISTREMENT", "ACTE JURIDICTIONNEL", "COUR", "TRIBUNAL", "TRIBUNAL ADMINISTRATIF", "ADJUDICATION", "VENTE PUBLIQUE", "MOBILIER", "PLUS-VALUE", "FISCALITE", "SUCCESSION", "DROIT DE MUTATION", "PENSION", "DONATION", "TVA", "TAXE PLUS VALUE", "SOCIETE", "CAPITAL", "SOCIETE D'INVESTISSEMENT", "MUTATION A TITRE GRATUIT", "ACTION", "REGIME FISCAL", "DROIT D'ENREGISTREMENT", "DROIT DE TIMBRE", "PUBLICITE FONCIERE", "CONTRAT DE MARIAGE", "AGRICULTURE", "CARTE DE SEJOUR", "ETRANGER", "ETABLISSEMENT PUBLIC", "MINE", "REMEMBREMENT", "MUTATION", "RAPATRIE", "REFUGIE" ] }, "TITREFULL": "Loi n°63-254 du 15 mars 1963 PORTANT REFORME DE L'ENREGISTREMENT, DU TIMBRE ET DE LA FISCALITE IMMOBILIERE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000312753", "NUM": "63-254", "DATE_PUBLI": "1963-03-17", "DATE_TEXTE": "1963-03-15", "ORIGINE_PUBLI": "JORF du 17 mars 1963", "PAGE_DEB_PUBLI": 2577, "PAGE_FIN_PUBLI": 2632 } }, "META_COMMUN": { "ID": "JORFTEXT000000312753", "URL": "texte/version/JORF/TEXT/00/00/00/31/27/JORFTEXT000000312753.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX963254" } }, "RECT": { "CONTENU": "RECT. RECT: JO DU 24-03-1963 P2843: CONCERNANT LES ART. 27 (MONTANT DE L'INDEMNITE AU LIEU DE MOMENT),33 (PARAG. III,AL. B: \"REDUIT A 0,80%\" AU LIEU \"REDUIT DE 0,80%\"),37 (4EMEMENT, \"DECRET 59516\" AU LIEU DE \"DECRET 59916\"...)" }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000267321": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000001295234", "@num": "10", "#text": "Loi n°63-254 du 15 mars 1963 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" } ] }, "TITRE": "Arrêté du 25 mai 1963", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "REFORME DE L'ENREGISTREMENT" ] }, "TITREFULL": "Arrêté du 25 mai 1963 DATE D'ENTREE EN VIGUEUR DE L'ART. 10 DE LA LOI 63-254 DU 15 MARS 1963" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000267321", "DATE_PUBLI": "1963-05-26", "DATE_TEXTE": "1963-05-25", "ORIGINE_PUBLI": "JORF du 26 mai 1963", "PAGE_DEB_PUBLI": 4782 } }, "META_COMMUN": { "ID": "JORFTEXT000000267321", "URL": "texte/version/JORF/TEXT/00/00/00/26/73/JORFTEXT000000267321.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9630526P20" } } }, "JORFTEXT000000314390": { "SM": { "CONTENU": "TITRE I (ART. 1 A 12) INTRODUCTION DES INSTANCES ET MESURES GENERALES D'INSTRUCTION.
ART. 1 : FORMALITES DE DEPOT, D'INSCRIPTION, CERTIFICAT CONSTATANT L'ARRIVEE AU GREFFE.
ART. 2 : CONTENU DE LA REQUETE INTRODUCTIVE D'INSTANCE.
ART. 3 : OBLIGATION D'ACCOMPAGNER LA REQUETE DE COPIES CERTIFIEES CONFORMES.
ART. 4 : POSSIBILITE DE SIGNIFIER LA DEMANDE PAR EXPLOIT D'HUISSIER.
ART. 5 : DESIGNATION D'UN RAPPORTEUR.
ART. 6 : NOTIFICATION AUX PARTIES DEFENDERESSES DE LA REQUETE.
ART. 7 : NOTIFICATION DES DECISIONS PRISES POUR L'INSTRUCTION DES AFFAIRES.
ART. 8 : POSSIBILITE POUR LES PARTIES DE CONNAITRE DES PIECES DE L'AFFAIRE.
ART. 9 : DEPOT DES MEMOIRES EN DEFENSE ET EN REPLIQUE.
ART. 10 : PROCEDURE EN CAS DE CONTRAVENTIONS.
ART. 11 : RECLAMATIONS EN MATIERE ELECTORALE ET DE CONTRIBUTIONS DIRECTES.
ART. 12 : RAPPORT DU RAPPORTEUR, TRANSMISSION AU COMMISSAIRE DU GOUVERNEMENT.
TITRE II MOYENS DE VERIFICATIONS (ART. 13 A 38).
ART. 1 3 A 24 : LES EXPERTISES.
ART. 25 : VISITES DES LIEUX.
ART. 26 A 36 : ENQUETES ET INTERROGATOIRES.
ART. 37 ET 38 : VERIFICATION D'ECRITURES ET INSCRIPTIONS DE FAUX.
TITRE III (ART. 39 A 42) LES DEMANDES INCIDENTES.
TITRE IV (ART. 43 A 51) LE JUGEMENT.
ART. 43 : ROLE DES SEANCES.
ART. 44 : NOTIFICATION DU JOUR DE LA SEANCE.
ART. 45 A 51 : DEROULEMENT DE LA SEANCE, EXPEDITION DES DECISIONS.
TITRE V RECOURS DEVANT LE CONSEIL D'ETAT (ART. 52 A 61) PROCEDURE, DELAI, SUSPENSION D'EXECUTION DU JUGEMENT.
TITRE VI LES DEPENS (ART. 62 A 67) ILS INCOMBENT A LA PARTIE QUI SUCCOMBE, COMPOSITION DES DEPENS, LIQUIDATION.
ABROGE TOUTES DISPOSITIONS CONTRAIRES A LA PRESENTE LOI." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 1 A 9,11 (AL. 1 EN PARTIE,2,3 ET 4 EN PARTIE),12 A 14, 23-BIS, 25 A 40,41 (AL. 1 EN PARTIE),42,43,44 (AL. 1 ET 3 EN PARTIE,2 ET 5),45,46,47 (AL. 3),48,49 (AL. 1),50 (AL. 1 EN PARTIE),50-BIS,52,55 A 58,60,61 (AL. 1 EN PARTIE),62,63 (AL. 2 ET 3) ET 64 A 68 INSERES DANS LE CODE DES TRIBUNAUX ADMINISTRATIFS.15 et 24 DANS LE CODE DE JUSTICE ADMINISTRATIVE" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000848070", "#text": "Décret du 8 septembre 1934", "@sens": "cible", "@cidtexte": "JORFTEXT000000848070", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1934-09-08" }, { "@id": "JORFTEXT000000295227", "#text": "Décret-loi du 30 octobre 1935", "@sens": "cible", "@cidtexte": "JORFTEXT000000295227", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1935-10-30" }, { "@id": "JORFTEXT000000876076", "#text": "Loi du 18 décembre 1940", "@sens": "cible", "@cidtexte": "JORFTEXT000000876076", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1940-12-18" }, { "@id": "JORFTEXT000000339903", "#text": "Ordonnance n°45-1708 du 31 juillet 1945", "@sens": "cible", "@cidtexte": "JORFTEXT000000339903", "@numtexte": "45-1708", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-07-31" }, { "@id": "JORFTEXT000000675518", "#text": "Décret n°53-934 du 30 septembre 1953", "@sens": "cible", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFARTI000002101461", "@num": "1", "#text": "Décret n°53-934 du 30 septembre 1953 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFARTI000002268028", "@num": "6", "#text": "Décret n°53-934 du 30 septembre 1953 - art. 6, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000685021", "#text": "Loi n°55-1557 du 28 novembre 1955", "@sens": "cible", "@cidtexte": "JORFTEXT000000685021", "@numtexte": "55-1557", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1955-11-28" }, { "@id": "JORFTEXT000000694221", "#text": "Décret n°60-1508 du 27 décembre 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000694221", "@numtexte": "60-1508", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1960-12-27" }, { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000002466780", "@num": "7", "#text": "Loi n°63-254 du 15 mars 1963 - art. 7, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000509739", "#text": "Loi n°63-761 du 30 juillet 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000509739", "@numtexte": "63-761", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-07-30" }, { "@id": "JORFTEXT000000509287", "#text": "Loi n°63-1316 du 27 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGITEXT000020214462", "#text": "Loi n°63-1316 du 27 décembre 1963 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFARTI000002071984", "@num": "11", "#text": "Loi n°63-1316 du 27 décembre 1963 - art. 11, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFARTI000001681275", "@num": "13", "#text": "Loi n°63-1316 du 27 décembre 1963 - art. 13, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000676698", "#text": "Décret n°69-86 du 28 janvier 1969", "@sens": "cible", "@cidtexte": "JORFTEXT000000676698", "@numtexte": "69-86", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1969-01-28" }, { "@id": "JORFTEXT000000307736", "#text": "Décret n°73-683 du 13 juillet 1973", "@sens": "cible", "@cidtexte": "JORFTEXT000000307736", "@numtexte": "73-683", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1973-07-13" }, { "@id": "JORFARTI000001284590", "@num": "2", "#text": "Décret n°73-683 du 13 juillet 1973 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000307736", "@numtexte": "73-683", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1973-07-13" }, { "@id": "JORFTEXT000000334392", "#text": "Loi n°76-521 du 16 juin 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000334392", "@numtexte": "76-521", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-06-16" }, { "@id": "JORFTEXT000000398940", "#text": "Décret2000-389", "@sens": "cible", "@cidtexte": "JORFTEXT000000398940", "@nortexte": "JUSX0000039D", "@numtexte": "2000-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-05-04" } ] }, "TITRE": "Loi du 22 juillet 1889", "MCS_TXT": { "MC": [ "COUR", "TRIBUNAL", "CONSEIL DE PREFECTURE", "TRIBUNAL ADMINISTRATIF", "DELAI DE RECOURS", "CONSEIL D'ETAT", "RECOURS" ] }, "TITREFULL": "Loi du 22 juillet 1889 PROCEDURE A SUIVRE DEVANT LES CONSEILS DE PREFECTURE (TRIBUNAUX ADMINISTRATIFS)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000314390", "DATE_PUBLI": "1889-07-24", "DATE_TEXTE": "1889-07-22", "ORIGINE_PUBLI": "JORF du 24 juillet 1889", "PAGE_DEB_PUBLI": 3637 } }, "META_COMMUN": { "ID": "JORFTEXT000000314390", "URL": "texte/version/JORF/TEXT/00/00/00/31/43/JORFTEXT000000314390.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX8890724P1" } } }, "JORFTEXT000000320408": { "SM": { "CONTENU": "En application des articles 257 et 268 du code de l'urbanisme et de l'habitation, les locataires de ‎logements HLM peuvent demander à acquérir le logement qu'ils occupent dans des conditions fixées ‎par un règlement d'administration publique.‎\nSont exclus du champ d'application de la présente loi les logements construits en application des ‎articles 199 et 173 du code précité.‎\nDétermination du prix de vente, modalités d'acquittement du prix de vente, affectation des sommes ‎perçues par les organismes HLM, exercice des fonctions de syndic de la copropriété par l'organisme ‎vendeur tant que celui-ci reste propriétaire de logements.‎\nPendant un délai de 10 ans et sous peine de nullité, obligation de déclaration de toute aliénation ‎volontaire d'un logement, à l'organisme vendeur.‎" }, "ABRO": { "CONTENU": "TEXTE TOTALEMENT ABROGE" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "JORFTEXT000000874214", "#text": "Loi n°59-1472 du 28 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000002072475", "@num": "47", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 47", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000512429", "#text": "Loi n°60-580 du 21 juin 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000512429", "@numtexte": "60-580", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1960-06-21" }, { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000001681501", "@num": "28", "#text": "Loi n°63-254 du 15 mars 1963 - art. 28", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000875634", "#text": "Loi n°64-1279 du 23 décembre 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000875634", "@numtexte": "64-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFARTI000001096864", "@num": "8", "#text": "Loi n°64-1279 du 23 décembre 1964 - art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000875634", "@numtexte": "64-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFTEXT000000887020", "#text": "Décret n°66-840 du 14 novembre 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000887020", "@numtexte": "66-840", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-11-14" }, { "@id": "LEGIARTI000006829060", "@num": "1", "#text": "Arrêté du 7 février 1967 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000661975", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1967-02-07" }, { "@id": "JORFTEXT000000667548", "#text": "Circulaire du 23 avril 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000667548", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1968-04-23" }, { "@id": "JORFTEXT000000516442", "#text": "Décret n°78-621 du 31 mai 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000516442", "@numtexte": "78-621", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006825690", "@num": "L443-10", "#text": "Code de la construction et de l'habitation. - art. L443-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825691", "@num": "L443-10", "#text": "Code de la construction et de l'habitation. - art. L443-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825688", "@num": "L443-10", "#text": "Code de la construction et de l'habitation. - art. L443-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825692", "@num": "L443-10", "#text": "Code de la construction et de l'habitation. - art. L443-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825693", "@num": "L443-11", "#text": "Code de la construction et de l'habitation. - art. L443-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825704", "@num": "L443-12", "#text": "Code de la construction et de l'habitation. - art. L443-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825701", "@num": "L443-12", "#text": "Code de la construction et de l'habitation. - art. L443-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825703", "@num": "L443-12", "#text": "Code de la construction et de l'habitation. - art. L443-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825705", "@num": "L443-12", "#text": "Code de la construction et de l'habitation. - art. L443-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825709", "@num": "L443-13", "#text": "Code de la construction et de l'habitation. - art. L443-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825706", "@num": "L443-13", "#text": "Code de la construction et de l'habitation. - art. L443-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825708", "@num": "L443-13", "#text": "Code de la construction et de l'habitation. - art. L443-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825710", "@num": "L443-13", "#text": "Code de la construction et de l'habitation. - art. L443-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825482", "@num": "L443-14", "#text": "Code de la construction et de l'habitation. - art. L443-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825484", "@num": "L443-14", "#text": "Code de la construction et de l'habitation. - art. L443-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825485", "@num": "L443-14", "#text": "Code de la construction et de l'habitation. - art. L443-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825488", "@num": "L443-15", "#text": "Code de la construction et de l'habitation. - art. L443-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825486", "@num": "L443-15", "#text": "Code de la construction et de l'habitation. - art. L443-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825489", "@num": "L443-15", "#text": "Code de la construction et de l'habitation. - art. L443-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825728", "@num": "L443-15-2", "#text": "Code de la construction et de l'habitation. - art. L443-15-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825727", "@num": "L443-15-2", "#text": "Code de la construction et de l'habitation. - art. L443-15-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825729", "@num": "L443-15-2", "#text": "Code de la construction et de l'habitation. - art. L443-15-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825730", "@num": "L443-15-2", "#text": "Code de la construction et de l'habitation. - art. L443-15-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825674", "@num": "L443-7", "#text": "Code de la construction et de l'habitation. - art. L443-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825672", "@num": "L443-7", "#text": "Code de la construction et de l'habitation. - art. L443-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825675", "@num": "L443-7", "#text": "Code de la construction et de l'habitation. - art. L443-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825670", "@num": "L443-7", "#text": "Code de la construction et de l'habitation. - art. L443-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825673", "@num": "L443-7", "#text": "Code de la construction et de l'habitation. - art. L443-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825676", "@num": "L443-7", "#text": "Code de la construction et de l'habitation. - art. L443-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825679", "@num": "L443-8", "#text": "Code de la construction et de l'habitation. - art. L443-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825680", "@num": "L443-8", "#text": "Code de la construction et de l'habitation. - art. L443-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825677", "@num": "L443-8", "#text": "Code de la construction et de l'habitation. - art. L443-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825681", "@num": "L443-8", "#text": "Code de la construction et de l'habitation. - art. L443-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825683", "@num": "L443-9", "#text": "Code de la construction et de l'habitation. - art. L443-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825682", "@num": "L443-9", "#text": "Code de la construction et de l'habitation. - art. L443-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825686", "@num": "L443-9", "#text": "Code de la construction et de l'habitation. - art. L443-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825685", "@num": "L443-9", "#text": "Code de la construction et de l'habitation. - art. L443-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825687", "@num": "L443-9", "#text": "Code de la construction et de l'habitation. - art. L443-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 65-556 du 10 juillet 1965", "MCS_TXT": { "MC": [ "LOGEMENT", "LOGEMENT LOCATIF", "HLM", "LOCATAIRE", "ACCESSION A LA PROPRIETE", "ACQUISITION", "VENTE", "INFRACTION", "PEINE" ] }, "TITREFULL": "Loi n° 65-556 du 10 juillet 1965 relative à l'acquisition d'habitations à loyer modéré à usage locatif par ‎les locataires" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000320408", "NUM": "65-556", "DATE_PUBLI": "1965-07-11", "DATE_TEXTE": "1965-07-10", "ORIGINE_PUBLI": "JORF du 11 juillet 1965", "PAGE_DEB_PUBLI": 5949, "PAGE_FIN_PUBLI": 5950 } }, "META_COMMUN": { "ID": "JORFTEXT000000320408", "URL": "texte/version/JORF/TEXT/00/00/00/32/04/JORFTEXT000000320408.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX965556" } } }, "JORFTEXT000000320409": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CODE GENERAL DES IMPOTS: ART. 3,4,5,6 (1 (AL. 2),2,3),7,8,16-I,20-2,38,45-I,49,46-2" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000853123", "#text": "Décret n°65-618 du 28 juillet 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000853123", "@numtexte": "65-618", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-07-28" }, { "@id": "JORFTEXT000000490436", "#text": "Décret n°65-619 du 28 juillet 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000490436", "@numtexte": "65-619", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-07-28" }, { "@id": "JORFTEXT000000303997", "#text": "Décret n°65-620 du 28 juillet 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000303997", "@numtexte": "65-620", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-07-28" }, { "@id": "JORFTEXT000000304499", "#text": "Décret n°65-723 du 27 août 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000304499", "@numtexte": "65-723", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-08-27" }, { "@id": "JORFTEXT000000851157", "#text": "Décret n°65-1095 du 15 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000851157", "@numtexte": "65-1095", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFARTI000001088910", "@num": "1", "#text": "Décret n°65-1095 du 15 décembre 1965 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000851157", "@numtexte": "65-1095", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFARTI000001672483", "@num": "10", "#text": "Décret n°65-1095 du 15 décembre 1965 - art. 10, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000851157", "@numtexte": "65-1095", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFARTI000001491811", "@num": "6", "#text": "Décret n°65-1095 du 15 décembre 1965 - art. 6, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000851157", "@numtexte": "65-1095", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFTEXT000000669580", "#text": "Décret n°65-1096 du 15 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000669580", "@numtexte": "65-1096", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFTEXT000000309884", "#text": "Décret n°65-1097 du 15 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000309884", "@numtexte": "65-1097", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFTEXT000000854914", "#text": "Décret n°65-1098 du 15 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000854914", "@numtexte": "65-1098", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFTEXT000000309885", "#text": "Décret n°65-1099 du 15 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000309885", "@numtexte": "65-1099", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFTEXT000000305752", "#text": "Décret n°65-1100 du 15 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000305752", "@numtexte": "65-1100", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFTEXT000000305753", "#text": "Décret n°65-1101 du 15 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000305753", "@numtexte": "65-1101", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFTEXT000000310104", "#text": "Décret n°65-1102 du 15 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000310104", "@numtexte": "65-1102", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFTEXT000000297551", "#text": "Arrêté du 8 juillet 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000297551", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1966-07-08" }, { "@id": "JORFTEXT000000677354", "#text": "Décret n°67-106 du 24 janvier 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000677354", "@numtexte": "67-106", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-01-24" }, { "@id": "JORFTEXT000000677356", "#text": "Décret n°67-107 du 24 janvier 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000677356", "@numtexte": "67-107", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-01-24" }, { "@id": "JORFARTI000001289229", "@num": "2", "#text": "Décret n°67-107 du 24 janvier 1967 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000677356", "@numtexte": "67-107", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-01-24" }, { "@id": "JORFARTI000001859481", "@num": "4", "#text": "Décret n°67-107 du 24 janvier 1967 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000677356", "@numtexte": "67-107", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-01-24" }, { "@id": "JORFTEXT000000331014", "#text": "Décret n°68-631 du 9 juillet 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000331014", "@numtexte": "68-631", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1968-07-09" }, { "@id": "JORFTEXT000000514902", "#text": "Décret n°77-498 du 11 mai 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000514902", "@numtexte": "77-498", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-05-11" }, { "@id": "JORFTEXT000000701296", "#text": "Décret n°81-866 du 15 septembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFARTI000002477821", "@num": "1", "#text": "Décret n°81-866 du 15 septembre 1981 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFTEXT000000204287", "#text": "DECRET97-1227", "@sens": "cible", "@cidtexte": "JORFTEXT000000204287", "@nortexte": "ECOF9700029D", "@numtexte": "97-1227", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000020077166", "@num": "Etat A", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. Etat A (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "JORFARTI000035139193", "#text": "Décision n°2017-643/650 QPC du 7 juillet 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035139192", "@nortexte": "CSCX1720115S", "@numtexte": "2017-643/650 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-07-07" }, { "@id": "LEGIARTI000006312599", "@num": "1651", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308084", "@num": "209", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303460", "@num": "209 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303461", "@num": "209 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303459", "@num": "209 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315293", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315389", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315463", "@num": "L204", "#text": "Livre des procédures fiscales - art. L204 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315476", "@num": "L212", "#text": "Livre des procédures fiscales - art. L212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315477", "@num": "L212", "#text": "Livre des procédures fiscales - art. L212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315481", "@num": "L215", "#text": "Livre des procédures fiscales - art. L215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315069", "@num": "L80", "#text": "Livre des procédures fiscales - art. L80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 65-566 du 12 juillet 1965", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LES SOCIETES", "IS", "BENEFICE INDUSTRIEL ET COMMERCIAL", "BIC", "ENTREPRISE", "REVENU MOBILIER", "CAPITAL MOBILIER", "REVENU", "IMPOT SUR LE REVENU", "IR", "REFORME", "AVOIR FISCAL", "FUSION", "ENREGISTREMENT", "CODE GENERAL DES IMPOTS", "CHARGE", "BENEFICE INDUSTRIEL", "ACTE DE SOCIETE", "SOCIETE", "TAXE PLUS VALUE", "VALEUR MOBILIERE", "PLUS-VALUE", "DEDUCTION", "IMMOBILIER", "BENEFICE CONSOLIDE", "SCISSION", "REFORME DE L'ENREGISTREMENT", "REFORME DE L'IMPOSITION", "ACTION GRATUITE", "FRAIS", "BENEFICE COMMERCIAL" ] }, "TITREFULL": "Loi n° 65-566 du 12 juillet 1965 modifiant l'imposition des entreprises et des revenus de capitaux ‎mobiliers" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000320409", "NUM": "65-566", "DATE_PUBLI": "1965-07-13", "DATE_TEXTE": "1965-07-12", "ORIGINE_PUBLI": "JORF du 13 juillet 1965", "PAGE_DEB_PUBLI": 6001, "PAGE_FIN_PUBLI": 6040 } }, "META_COMMUN": { "ID": "JORFTEXT000000320409", "URL": "texte/version/JORF/TEXT/00/00/00/32/04/JORFTEXT000000320409.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX965566" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000328430": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000002280397", "@num": "49", "#text": "Loi n°63-254 du 15 mars 1963 - art. 49", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000482554", "#text": "Arrêté du 16 juin 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000482554", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1964-06-16" }, { "@id": "JORFTEXT000000855815", "#text": "Décret n°76-429 du 12 mai 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000855815", "@numtexte": "76-429", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1976-05-12" }, { "@id": "JORFTEXT000000702476", "#text": "Décret n°77-655 du 17 juin 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000702476", "@numtexte": "77-655", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-06-17" } ] }, "TITRE": "Décret n°64-442 du 21 mai 1964", "MCS_TXT": { "MC": [ "EQUIPEMENT NATIONAL", "FISCALITE", "ALLEGEMENT FISCAL", "ENTREPRISE", "DEVELOPPEMENT REGIONAL" ] }, "TITREFULL": "Décret n°64-442 du 21 mai 1964 FIXANT LES MODALITES D'APPLICATION DES DISPOSITIONS DE L'ARTICLE 49-1 DE LA LOI 63254 DU 15-03-1963 PORTANT REFORME DE L'ENREGISTREMENT, DU TIMBRE, ET DE LA FISCALITE IMMOBILIERE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000328430", "NUM": "64-442", "DATE_PUBLI": "1964-05-26", "DATE_TEXTE": "1964-05-21", "ORIGINE_PUBLI": "JORF du 26 mai 1964", "PAGE_DEB_PUBLI": 4464 } }, "META_COMMUN": { "ID": "JORFTEXT000000328430", "URL": "texte/version/JORF/TEXT/00/00/00/32/84/JORFTEXT000000328430.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX964442" } } }, "JORFTEXT000000329968": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000001491438", "@num": "1", "#text": "Loi n°63-254 du 15 mars 1963 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" } ] }, "TITRE": "Décret n°63-654 du 6 juillet 1963", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "REFORME DE L'ENREGISTREMENT" ] }, "TITREFULL": "Décret n°63-654 du 6 juillet 1963 FIXANT LA DATE D'ENTREE EN VIGUEUR DE L'ART. 1ER DE LA LOI 63-254 DU 15 MARS 1963 (15 JUILLET 1963)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000329968", "NUM": "63-654", "DATE_PUBLI": "1963-07-10", "DATE_TEXTE": "1963-07-06", "ORIGINE_PUBLI": "JORF du 10 juillet 1963", "PAGE_DEB_PUBLI": 6184 } }, "META_COMMUN": { "ID": "JORFTEXT000000329968", "URL": "texte/version/JORF/TEXT/00/00/00/32/99/JORFTEXT000000329968.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX963654" } } }, "JORFTEXT000000329969": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFARTI000001867299", "@num": "34", "#text": "Loi n°63-254 du 15 mars 1963 - art. 34", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000001681503", "@num": "39", "#text": "Loi n°63-254 du 15 mars 1963 - art. 39", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000002464262", "@num": "56", "#text": "Loi n°63-254 du 15 mars 1963 - art. 56", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" } ] }, "TITRE": "Décret n°63-655 du 6 juillet 1963", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "REFORME DE L'ENREGISTREMENT" ] }, "TITREFULL": "Décret n°63-655 du 6 juillet 1963 FIXANT LA DATE D'ENTREE EN VIGUEUR DES ART. 34 A 37, 39 ET 56 (III & IV) DE LA LOI 63-254 DU 15 MARS 1963 (15 JUILLET 1963)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000329969", "NUM": "63-655", "DATE_PUBLI": "1963-07-10", "DATE_TEXTE": "1963-07-06", "ORIGINE_PUBLI": "JORF du 10 juillet 1963", "PAGE_DEB_PUBLI": 6185 } }, "META_COMMUN": { "ID": "JORFTEXT000000329969", "URL": "texte/version/JORF/TEXT/00/00/00/32/99/JORFTEXT000000329969.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX963655" } } }, "JORFTEXT000000333963": { "SM": { "CONTENU": "Abrogation des articles 11, à l'exception du 2 du II, du III et du VI, et 12 de la présente loi." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 88 INCORPORE DANS LE CODE DE LA SECURITE SOCIALE,ART. 82 (CODE GENERAL DES COLLECTIVITES TERRITORIALES)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000693147", "#text": "Loi n° 46-2196 du 11 octobre 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000693147", "@numtexte": "46-2196", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1946-10-11" }, { "@id": "LEGIARTI000006504745", "@num": "41", "#text": "Décret n°50-1348 du 27 octobre 1950 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000675981", "@numtexte": "50-1348", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-10-27" }, { "@id": "LEGIARTI000006422537", "@num": "8", "#text": "Décret n°59-733 du 16 juin 1959 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000849165", "@numtexte": "59-733", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-16" }, { "@id": "LEGIARTI000006422535", "@num": "8", "#text": "Décret n°59-733 du 16 juin 1959 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000849165", "@numtexte": "59-733", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-16" }, { "@id": "LEGIARTI000006422536", "@num": "8", "#text": "Décret n°59-733 du 16 juin 1959 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000849165", "@numtexte": "59-733", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-16" }, { "@id": "JORFTEXT000000874213", "#text": "Loi n° 59-1454 du 26 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "LEGIARTI000006423025", "@num": "19", "#text": "Décret n°59-1512 du 30 décembre 1959 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000670732", "@numtexte": "59-1512", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-12-30" }, { "@id": "LEGIARTI000006423022", "@num": "19", "#text": "Décret n°59-1512 du 30 décembre 1959 - art. 19 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000670732", "@numtexte": "59-1512", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-12-30" }, { "@id": "LEGIARTI000006423024", "@num": "19", "#text": "Décret n°59-1512 du 30 décembre 1959 - art. 19 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000670732", "@numtexte": "59-1512", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-12-30" }, { "@id": "LEGIARTI000006423023", "@num": "19", "#text": "Décret n°59-1512 du 30 décembre 1959 - art. 19 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000670732", "@numtexte": "59-1512", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-12-30" }, { "@id": "JORFTEXT000000338011", "#text": "Décret n°60-1443 du 26 décembre 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000338011", "@numtexte": "60-1443", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1960-12-26" }, { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000002280465", "@num": "33", "#text": "Loi n°63-254 du 15 mars 1963 - art. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000875392", "#text": "Loi n°63-1241 du 19 décembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000875392", "@numtexte": "63-1241", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-19" }, { "@id": "JORFARTI000002072038", "@num": "59", "#text": "Loi n°63-1241 du 19 décembre 1963 - art. 59", "@sens": "source", "@cidtexte": "JORFTEXT000000875392", "@numtexte": "63-1241", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-19" }, { "@id": "JORFTEXT000000875634", "#text": "Loi n°64-1279 du 23 décembre 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000875634", "@numtexte": "64-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFARTI000001489149", "@num": "75", "#text": "Loi n°64-1279 du 23 décembre 1964 - art. 75", "@sens": "source", "@cidtexte": "JORFTEXT000000875634", "@numtexte": "64-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFTEXT000000320413", "#text": "Loi n°66-10 du 6 janvier 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "LEGIARTI000006423074", "@num": "1", "#text": "Décret n°67-356 du 21 avril 1967 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000852911", "@numtexte": "67-356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-04-21" }, { "@id": "LEGIARTI000006423073", "@num": "1", "#text": "Décret n°67-356 du 21 avril 1967 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000852911", "@numtexte": "67-356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-04-21" }, { "@id": "JORFTEXT000000687436", "#text": "Loi n° 71-1061 du 29 décembre 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "JORFARTI000002472154", "@num": "66", "#text": "Loi n° 71-1061 du 29 décembre 1971 - art. 66", "@sens": "source", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "JORFTEXT000000509051", "#text": "Loi n°72-1147 du 23 décembre 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000509051", "@numtexte": "72-1147", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-23" }, { "@id": "LEGIARTI000006316800", "@num": "31", "#text": "Loi n°73-1150 du 27 décembre 1973 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509756", "@numtexte": "73-1150", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "JORFTEXT000000509756", "#text": "Loi n° 73-1150 du 27 décembre 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000509756", "@numtexte": "73-1150", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "JORFTEXT000000514741", "#text": "Décret n°74-1106 du 26 décembre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000514741", "@numtexte": "74-1106", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-26" }, { "@id": "LEGIARTI000006316833", "@num": "22", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 22 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "JORFTEXT000000889172", "#text": "Loi n°74-1129 du 30 décembre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "JORFARTI000001496120", "@num": "22", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "JORFTEXT000000513960", "#text": "Loi n°74-1169 du 30 décembre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000513960", "@numtexte": "74-1169", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "JORFTEXT000000513960", "#text": "Loi n°74-1169 du 30 décembre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000513960", "@numtexte": "74-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "JORFTEXT000000863867", "#text": "Décret n°75-513 du 27 juin 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000863867", "@numtexte": "75-513", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-06-27" }, { "@id": "JORFTEXT000000863867", "#text": "Décret n°75-513 du 27 juin 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000863867", "@numtexte": "75-513", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1975-06-27" }, { "@id": "LEGITEXT000006068494", "#text": "Loi n°75-1278 du 30 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316886", "@num": "1", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316900", "@num": "11", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316905", "@num": "12", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316903", "@num": "13", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316893", "@num": "14", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 14 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316889", "@num": "16", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 16 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316909", "@num": "17", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 17 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316910", "@num": "18", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 18 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316910", "@num": "18", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 18 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316887", "@num": "2", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316912", "@num": "20", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 20 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006272971", "@num": "21", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006272971", "@num": "21", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006272972", "@num": "21", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316913", "@num": "22", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 22 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006272973", "@num": "25", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316914", "@num": "26", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 26 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316898", "@num": "6", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316894", "@num": "60", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 60 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316895", "@num": "61", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316891", "@num": "62", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 62 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316915", "@num": "63", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 63 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316897", "@num": "64", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 64 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316882", "@num": "66", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 66 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316899", "@num": "7", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006272975", "@num": "72", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006272976", "@num": "73", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006272977", "@num": "74", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 74 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316902", "@num": "8", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006272978", "@num": "81", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 81 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006272979", "@num": "83", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 83 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006272980", "@num": "86", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 86 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006272981", "@num": "88", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 88 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316904", "@num": "9", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFTEXT000000861787", "#text": "Décret n°75-1293 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000861787", "@numtexte": "75-1293", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000683408", "#text": "Décret n°75-1294 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000683408", "@numtexte": "75-1294", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000500334", "#text": "Décret n°75-1295 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000500334", "@numtexte": "75-1295", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000500335", "#text": "Décret n°75-1296 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000500335", "@numtexte": "75-1296", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000500336", "#text": "Décret n°75-1297 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000500336", "@numtexte": "75-1297", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000307057", "#text": "Décret n°75-1298 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000307057", "@numtexte": "75-1298", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000307058", "#text": "Décret n°75-1299 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000307058", "@numtexte": "75-1299", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000683410", "#text": "Décret n°75-1300 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000683410", "@numtexte": "75-1300", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000683411", "#text": "Décret n°75-1301 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000683411", "@numtexte": "75-1301", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000500337", "#text": "Décret n°75-1302 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000500337", "@numtexte": "75-1302", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000858472", "#text": "Décret n°75-1303 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000858472", "@numtexte": "75-1303", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000500338", "#text": "Décret n°75-1304 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000500338", "@numtexte": "75-1304", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000683412", "#text": "Décret n°75-1305 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000683412", "@numtexte": "75-1305", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000499599", "#text": "Décret n°75-1306 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000499599", "@numtexte": "75-1306", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000858473", "#text": "Décret n°75-1307 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000858473", "@numtexte": "75-1307", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000683413", "#text": "Décret n°75-1308 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000683413", "@numtexte": "75-1308", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000307059", "#text": "Décret n°75-1309 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000307059", "@numtexte": "75-1309", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000683415", "#text": "Décret n°75-1310 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000683415", "@numtexte": "75-1310", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000858474", "#text": "Décret n°75-1311 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000858474", "@numtexte": "75-1311", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000858475", "#text": "Décret n°75-1312 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000858475", "@numtexte": "75-1312", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000499600", "#text": "Décret n°75-1313 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000499600", "@numtexte": "75-1313", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000499601", "#text": "Décret n°75-1314 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000499601", "@numtexte": "75-1314", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000858476", "#text": "Décret n°75-1315 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000858476", "@numtexte": "75-1315", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000306835", "#text": "Décret n°75-1316 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000306835", "@numtexte": "75-1316", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000307061", "#text": "Décret n°75-1317 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000307061", "@numtexte": "75-1317", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000307062", "#text": "Décret n°75-1318 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000307062", "@numtexte": "75-1318", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000689201", "#text": "Décret n°75-1319 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000689201", "@numtexte": "75-1319", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000858477", "#text": "Décret n°75-1320 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000858477", "@numtexte": "75-1320", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000689203", "#text": "Décret n°75-1321 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000689203", "@numtexte": "75-1321", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000689204", "#text": "Décret n°75-1322 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000689204", "@numtexte": "75-1322", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000499602", "#text": "Décret n°75-1323 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000499602", "@numtexte": "75-1323", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000499603", "#text": "Décret n°75-1324 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000499603", "@numtexte": "75-1324", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000683420", "#text": "Décret n°75-1325 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000683420", "@numtexte": "75-1325", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000683421", "#text": "Décret n°75-1326 du 31 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000683421", "@numtexte": "75-1326", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000856292", "#text": "Décret n°76-10 du 6 janvier 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000856292", "@numtexte": "76-10", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-01-06" }, { "@id": "JORFTEXT000000507305", "#text": "Décret n°76-11 du 6 janvier 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000507305", "@numtexte": "76-11", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-01-06" }, { "@id": "JORFARTI000001083399", "@num": "1", "#text": "Décret n°76-11 du 6 janvier 1976 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000507305", "@numtexte": "76-11", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-01-06" }, { "@id": "JORFTEXT000000640474", "#text": "Arrêté du 9 janvier 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000640474", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-01-09" }, { "@id": "JORFTEXT000000862264", "#text": "Décret n°76-122 du 5 février 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000862264", "@numtexte": "76-122", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-02-05" }, { "@id": "LEGIARTI000023021362", "@num": "2", "#text": "Arrêté du 16 février 1976 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000668829", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-02-16" }, { "@id": "LEGIARTI000006429016", "@num": "2", "#text": "Arrêté du 16 février 1976 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000668829", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-02-16" }, { "@id": "LEGIARTI000006327010", "@num": "14", "#text": "Arrêté du 3 mai 1976 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453059", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-05-03" }, { "@id": "JORFTEXT000000502719", "#text": "Décret n°76-501 du 8 juin 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000502719", "@numtexte": "76-501", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-06-08" }, { "@id": "JORFTEXT000000305134", "#text": "Décret n°76-514 du 11 juin 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000305134", "@numtexte": "76-514", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-06-11" }, { "@id": "JORFTEXT000000888372", "#text": "Loi n°76-539 du 22 juin 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000888372", "@numtexte": "76-539", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-06-22" }, { "@id": "JORFTEXT000000888372", "#text": "Loi n°76-539 du 22 juin 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000888372", "@numtexte": "76-539", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-06-22" }, { "@id": "JORFARTI000001883823", "@num": "8", "#text": "Loi n°76-539 du 22 juin 1976 - art. 8, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000888372", "@numtexte": "76-539", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-06-22" }, { "@id": "JORFARTI000001883823", "@num": "8", "#text": "Loi n°76-539 du 22 juin 1976 - art. 8, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000888372", "@numtexte": "76-539", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-06-22" }, { "@id": "JORFARTI000002080566", "@num": "9", "#text": "Loi n°76-539 du 22 juin 1976 - art. 9, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000888372", "@numtexte": "76-539", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-06-22" }, { "@id": "JORFTEXT000000308320", "#text": "Arrêté du 12 juillet 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000308320", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-07-12" }, { "@id": "JORFTEXT000000668845", "#text": "Arrêté du 5 juillet 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000668845", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-07-05" }, { "@id": "JORFTEXT000000690143", "#text": "Décret n°76-1214 du 24 décembre 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000690143", "@numtexte": "76-1214", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-24" }, { "@id": "JORFTEXT000000307546", "#text": "Décret n°76-1226 du 28 décembre 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000307546", "@numtexte": "76-1226", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-28" }, { "@id": "JORFTEXT000000888305", "#text": "Loi n°76-1220 du 28 décembre 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000888305", "@numtexte": "76-1220", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-28" }, { "@id": "LEGIARTI000006316948", "@num": "5", "#text": "Loi n°76-1220 du 28 décembre 1976 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888305", "@numtexte": "76-1220", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-28" }, { "@id": "JORFARTI000002480545", "@num": "5", "#text": "Loi n°76-1220 du 28 décembre 1976 - art. 5, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000888305", "@numtexte": "76-1220", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-28" }, { "@id": "LEGIARTI000006316952", "@num": "9", "#text": "Loi n°76-1220 du 28 décembre 1976 - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888305", "@numtexte": "76-1220", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-28" }, { "@id": "JORFARTI000001117361", "@num": "9", "#text": "Loi n°76-1220 du 28 décembre 1976 - art. 9, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000888305", "@numtexte": "76-1220", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-28" }, { "@id": "JORFTEXT000000522254", "#text": "Loi n°76-1232 du 29 décembre 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000522254", "#text": "Loi n°76-1232 du 29 décembre 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFARTI000001138019", "@num": "22", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 22, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFARTI000001138019", "@num": "22", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 22, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFARTI000002081499", "@num": "24", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 24, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000704549", "#text": "Loi n°77-1467 du 30 décembre 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000704549", "#text": "Loi n°77-1467 du 30 décembre 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFARTI000001310721", "@num": "15", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 15, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006317059", "@num": "2", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFARTI000001883940", "@num": "2", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFARTI000001310723", "@num": "26", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 26, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006273081", "@num": "36", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFARTI000001117889", "@num": "36", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 36, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFARTI000001310727", "@num": "70", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 70, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006317071", "@num": "9", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000450780", "#text": "Arrêté du 13 février 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000450780", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1978-02-13" }, { "@id": "JORFTEXT000000450550", "#text": "Arrêté du 16 février 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000450550", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1978-02-16" }, { "@id": "LEGIARTI000006273169", "@num": "45", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000339460", "#text": "Loi n°80-1094 du 30 décembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001310542", "@num": "37", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 37, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000701296", "#text": "Décret n°81-866 du 15 septembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFARTI000001310905", "@num": "4", "#text": "Décret n°81-866 du 15 septembre 1981 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317334", "@num": "18", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000001867382", "@num": "18", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 18, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317375", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317377", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317376", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317378", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000020905779", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000002072414", "@num": "64", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 64, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006274634", "@num": "40", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000878230", "#text": "Loi n°85-1403 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280767", "@num": "46", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 46, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000312160", "#text": "Décret n°88-482 du 2 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000312160", "@nortexte": "MCCK8800269D", "@numtexte": "88-482", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-02" }, { "@id": "LEGITEXT000006066987", "#text": "Décret n°89-136 du 1 mars 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000333491", "@nortexte": "MCCK8900092D", "@numtexte": "89-136", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-01" }, { "@id": "LEGIARTI000006423560", "@num": "1", "#text": "Décret n°89-136 du 1 mars 1989 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333491", "@nortexte": "MCCK8900092D", "@numtexte": "89-136", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-01" }, { "@id": "LEGIARTI000006423561", "@num": "2", "#text": "Décret n°89-136 du 1 mars 1989 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333491", "@nortexte": "MCCK8900092D", "@numtexte": "89-136", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-01" }, { "@id": "LEGIARTI000006423567", "@num": "3", "#text": "Décret n°89-136 du 1 mars 1989 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333491", "@nortexte": "MCCK8900092D", "@numtexte": "89-136", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-01" }, { "@id": "LEGIARTI000006423568", "@num": "4", "#text": "Décret n°89-136 du 1 mars 1989 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333491", "@nortexte": "MCCK8900092D", "@numtexte": "89-136", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-01" }, { "@id": "LEGIARTI000006423570", "@num": "5", "#text": "Décret n°89-136 du 1 mars 1989 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333491", "@nortexte": "MCCK8900092D", "@numtexte": "89-136", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-01" }, { "@id": "LEGIARTI000006423569", "@num": "5", "#text": "Décret n°89-136 du 1 mars 1989 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333491", "@nortexte": "MCCK8900092D", "@numtexte": "89-136", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-01" }, { "@id": "LEGIARTI000006423569", "@num": "5", "#text": "Décret n°89-136 du 1 mars 1989 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333491", "@nortexte": "MCCK8900092D", "@numtexte": "89-136", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-01" }, { "@id": "LEGIARTI000006423914", "@num": "15", "#text": "Décret n°90-174 du 23 février 1990 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531243", "@nortexte": "MCCK9000064D", "@numtexte": "90-174", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-23" }, { "@id": "LEGIARTI000006423892", "@num": "3", "#text": "Décret n°90-174 du 23 février 1990 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531243", "@nortexte": "MCCK9000064D", "@numtexte": "90-174", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-23" }, { "@id": "LEGIARTI000006423891", "@num": "3", "#text": "Décret n°90-174 du 23 février 1990 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531243", "@nortexte": "MCCK9000064D", "@numtexte": "90-174", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-23" }, { "@id": "LEGIARTI000006423899", "@num": "5", "#text": "Décret n°90-174 du 23 février 1990 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531243", "@nortexte": "MCCK9000064D", "@numtexte": "90-174", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-23" }, { "@id": "LEGIARTI000006423898", "@num": "5", "#text": "Décret n°90-174 du 23 février 1990 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531243", "@nortexte": "MCCK9000064D", "@numtexte": "90-174", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-23" }, { "@id": "LEGIARTI000006423900", "@num": "5", "#text": "Décret n°90-174 du 23 février 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000531243", "@nortexte": "MCCK9000064D", "@numtexte": "90-174", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-23" }, { "@id": "JORFTEXT000000535374", "#text": "DECRET91-186", "@sens": "cible", "@cidtexte": "JORFTEXT000000535374", "@nortexte": "MCCK9000607D", "@numtexte": "91-186", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-15" }, { "@id": "JORFTEXT000000720696", "#text": "DECRET92-73", "@sens": "cible", "@cidtexte": "JORFTEXT000000720696", "@nortexte": "MCCK9100700D", "@numtexte": "92-73", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-16" }, { "@id": "JORFTEXT000000176369", "#text": "DECRET92-445", "@sens": "cible", "@cidtexte": "JORFTEXT000000176369", "@nortexte": "MENK9200021D", "@numtexte": "92-445", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-15" }, { "@id": "LEGIARTI000006534924", "@num": "1", "#text": "Décret n°92-445 du 15 mai 1992 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000176369", "@nortexte": "MENK9200021D", "@numtexte": "92-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-05-15" }, { "@id": "JORFTEXT000000528860", "#text": "DECRET92-1230", "@sens": "cible", "@cidtexte": "JORFTEXT000000528860", "@nortexte": "MENK9200273D", "@numtexte": "92-1230", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-24" }, { "@id": "JORFTEXT000000528107", "#text": "DECRET93-397", "@sens": "cible", "@cidtexte": "JORFTEXT000000528107", "@nortexte": "MENX9300007D", "@numtexte": "93-397", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-19" }, { "@id": "JORFTEXT000000162886", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000162886", "@nortexte": "INDD9300026A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-16" }, { "@id": "JORFTEXT000000528433", "#text": "DECRET93-458", "@sens": "cible", "@cidtexte": "JORFTEXT000000528433", "@nortexte": "MENK9300153D", "@numtexte": "93-458", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-24" }, { "@id": "JORFTEXT000000840935", "#text": "Arrêté du 28 septembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000840935", "@nortexte": "MCCK9300063A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-28" }, { "@id": "JORFTEXT000000509319", "#text": "Loi n°93-1352 du 30 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFARTI000002075326", "@num": "58", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 58, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318899", "@num": "67", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 67 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318900", "@num": "67", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000736272", "#text": "DECRET95-544", "@sens": "cible", "@cidtexte": "JORFTEXT000000736272", "@nortexte": "MCCK9500197D", "@numtexte": "95-544", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-02" }, { "@id": "LEGIARTI000006319397", "@num": "57", "#text": "Loi - art. 57 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319395", "@num": "57", "#text": "Loi - art. 57 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319394", "@num": "57", "#text": "Loi - art. 57 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319396", "@num": "57", "#text": "Loi - art. 57 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000559120", "#text": "LOI96-142", "@sens": "cible", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000194139", "#text": "DECRET96-421", "@sens": "cible", "@cidtexte": "JORFTEXT000000194139", "@nortexte": "MCCB9600085D", "@numtexte": "96-421", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-13" }, { "@id": "JORFTEXT000000556901", "#text": "LOI98-468", "@sens": "cible", "@cidtexte": "JORFTEXT000000556901", "@nortexte": "JUSX9700090L", "@numtexte": "98-468", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-17" }, { "@id": "LEGIARTI000006492916", "@num": "34", "#text": "Loi n°98-468 du 17 juin 1998 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000556901", "@nortexte": "JUSX9700090L", "@numtexte": "98-468", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-17" }, { "@id": "LEGIARTI000006492920", "@num": "35", "#text": "Loi n°98-468 du 17 juin 1998 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000556901", "@nortexte": "JUSX9700090L", "@numtexte": "98-468", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-17" }, { "@id": "LEGIARTI000021013951", "@num": "35", "#text": "Loi n°98-468 du 17 juin 1998 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000556901", "@nortexte": "JUSX9700090L", "@numtexte": "98-468", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-17" }, { "@id": "JORFTEXT000000207235", "#text": "DECRET98-750", "@sens": "cible", "@cidtexte": "JORFTEXT000000207235", "@nortexte": "MCCK9800157D", "@numtexte": "98-750", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-08-24" }, { "@id": "LEGIARTI000006426293", "@num": "3", "#text": "Décret n°98-750 du 24 août 1998 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000207235", "@nortexte": "MCCK9800157D", "@numtexte": "98-750", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-08-24" }, { "@id": "LEGIARTI000006426292", "@num": "3", "#text": "Décret n°98-750 du 24 août 1998 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000207235", "@nortexte": "MCCK9800157D", "@numtexte": "98-750", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-08-24" }, { "@id": "JORFTEXT000000209044", "#text": "LOI98-1266", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000575329", "#text": "DECRET99-130", "@sens": "cible", "@cidtexte": "JORFTEXT000000575329", "@nortexte": "MCCK9800773D", "@numtexte": "99-130", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-24" }, { "@id": "LEGIARTI000006426676", "@num": "101", "#text": "Décret n°99-130 du 24 février 1999 - art. 101 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575329", "@nortexte": "MCCK9800773D", "@numtexte": "99-130", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-24" }, { "@id": "LEGIARTI000006426738", "@num": "130", "#text": "Décret n°99-130 du 24 février 1999 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575329", "@nortexte": "MCCK9800773D", "@numtexte": "99-130", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-24" }, { "@id": "LEGIARTI000006426510", "@num": "15", "#text": "Décret n°99-130 du 24 février 1999 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575329", "@nortexte": "MCCK9800773D", "@numtexte": "99-130", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-24" }, { "@id": "LEGIARTI000006426572", "@num": "48", "#text": "Décret n°99-130 du 24 février 1999 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575329", "@nortexte": "MCCK9800773D", "@numtexte": "99-130", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-24" }, { "@id": "LEGIARTI000006426498", "@num": "8", "#text": "Décret n°99-130 du 24 février 1999 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575329", "@nortexte": "MCCK9800773D", "@numtexte": "99-130", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-24" }, { "@id": "JORFTEXT000000577983", "#text": "DECRET99-771", "@sens": "cible", "@cidtexte": "JORFTEXT000000577983", "@nortexte": "INTD9900176D", "@numtexte": "99-771", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-09-07" }, { "@id": "LEGIARTI000006499568", "@num": "7", "#text": "Décret n°99-771 du 7 septembre 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000577983", "@nortexte": "INTD9900176D", "@numtexte": "99-771", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-09-07" }, { "@id": "JORFTEXT000000762233", "#text": "LOI99-1172", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320616", "@num": "75", "#text": "Loi - art. 75 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320617", "@num": "76", "#text": "Loi - art. 76 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000407015", "#text": "Décret2001-618", "@sens": "cible", "@cidtexte": "JORFTEXT000000407015", "@nortexte": "MCCK0100208D", "@numtexte": "2001-618", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-12" }, { "@id": "JORFTEXT000000224216", "#text": "Décret2001-619", "@sens": "cible", "@cidtexte": "JORFTEXT000000224216", "@nortexte": "MCCK0100209D", "@numtexte": "2001-619", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-12" }, { "@id": "JORFTEXT000000595501", "#text": "Décret2002-567", "@sens": "cible", "@cidtexte": "JORFTEXT000000595501", "@nortexte": "MCCK0200186D", "@numtexte": "2002-567", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-22" }, { "@id": "JORFTEXT000000244776", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000244776", "@nortexte": "MCCK0300693A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-10-24" }, { "@id": "JORFTEXT000000244774", "#text": "Décret2003-1018", "@sens": "cible", "@cidtexte": "JORFTEXT000000244774", "@nortexte": "MCCK0300612D", "@numtexte": "2003-1018", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-10-24" }, { "@id": "JORFTEXT000000244775", "#text": "Décret2003-1019", "@sens": "cible", "@cidtexte": "JORFTEXT000000244775", "@nortexte": "MCCK0300614D", "@numtexte": "2003-1019", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-10-24" }, { "@id": "JORFTEXT000000626793", "#text": "Décret2004-1189", "@sens": "cible", "@cidtexte": "JORFTEXT000000626793", "@nortexte": "MCCK0400550D", "@numtexte": "2004-1189", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "JORFTEXT000000456484", "#text": "Décret2005-1787", "@sens": "cible", "@cidtexte": "JORFTEXT000000456484", "@nortexte": "MCCK0500719D", "@numtexte": "2005-1787", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322464", "@num": "50", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 50 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322463", "@num": "50", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 50 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000647992", "#text": "Décret2007-421", "@sens": "cible", "@cidtexte": "JORFTEXT000000647992", "@nortexte": "MCCK0700047D", "@numtexte": "2007-421", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-23" }, { "@id": "LEGITEXT000019564348", "#text": "Décret n°2008-1014\n du 1er octobre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019563893", "@nortexte": "MCCB0767234D", "@numtexte": "2008-1014", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-10-01" }, { "@id": "JORFTEXT000019563893", "#text": "Décret n°2008-1014 du 1er octobre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019563893", "@nortexte": "MCCB0767234D", "@numtexte": "2008-1014", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-10-01" }, { "@id": "JORFARTI000020900334", "@num": "9", "#text": "Ordonnance n°2009-901 du 24 juillet 2009 - art. 9, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000006345494", "@num": "L133-4", "#text": "CODE DES COMMUNES. - art. L133-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345890", "@num": "L237-1", "#text": "CODE DES COMMUNES. - art. L237-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345891", "@num": "L237-2", "#text": "CODE DES COMMUNES. - art. L237-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303580", "@num": "220 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303581", "@num": "220 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303990", "@num": "238 bis HF", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303988", "@num": "238 bis HF", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303989", "@num": "238 bis HF", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303991", "@num": "238 bis HF", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020031746", "@num": "238 bis HF", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309403", "@num": "261 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615166", "@num": "266 ter", "#text": "Code des douanes - art. 266 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006362882", "@num": "R*2", "#text": "Code des pensions civiles et militaires de retrait - art. R*2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070302", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794575", "@num": "L256", "#text": "Code des pensions militaires d'invalidité et des v - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794267", "@num": "L54", "#text": "Code des pensions militaires d'invalidité et des v - art. L54 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794274", "@num": "L57", "#text": "Code des pensions militaires d'invalidité et des v - art. L57 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580684", "@num": "1003-11", "#text": "Code rural ancien - art. 1003-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581025", "@num": "1122", "#text": "Code rural ancien - art. 1122 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581056", "@num": "1123", "#text": "Code rural ancien - art. 1123 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581063", "@num": "1124", "#text": "Code rural ancien - art. 1124 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315404", "@num": "L172 B", "#text": "Livre des procédures fiscales - art. L172 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 75-1278 du 30 décembre 1975", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1976", "LOI DE FINANCES", "COMPTABILITE PUBLIQUE", "INVESTISSEMENT", "REFORME DE LA TVA", "PRIME", "ROUTE", "PARIS", "CONTENTIEUX", "PRELEVEMENT CONJONCTUREL", "PRODUIT PETROLIER", "PRESSE", "AGGLOMERATION PARISIENNE", "SOCIETE", "COUR DES COMPTES", "RENTE VIAGERE", "COLLECTIVITE LOCALE", "PLUS-VALUE", "DEDUCTION", "COMMUNE", "TAXE DEPARTEMENTALE", "FONDS DE DEVELOPPEMENT", "DEPARTEMENT", "ORDURE MENAGERE", "ADMINISTRATION PUBLIQUE", "COMBUSTIBLE LIQUIDE", "CODE", "DOMAINE MILITAIRE", "CINEMA", "IMMEUBLE", "IMPOT SUR LE REVENU", "TAXE COMMUNALE", "REDRESSEMENT", "VICTIME DE GUERRE", "ALLOCATION", "RETRAITE ANTICIPEE", "EXONERATION", "CGI", "ATTRIBUTION", "ABATTEMENT", "FONDS NATIONAL DU LIVRE", "TVA", "VENTE", "INDICE", "FONDS NATIONAL DE SOLIDARITE", "LEGION", "FINANCES", "PERCEPTION ANNUELLE DE TAXE PARAFISCALE", "ENTREPRISE", "MUTILE", "INVESTISSEMENT ROUTIER", "CODE DE LA SECURITE SOCIALE", "ANCIEN COMBATTANT", "PRETS", "FONDATION DE FRANCE", "REVISION", "PLACEMENT D'ETAT ETRANGER", "BUDGET ANNEXE", "BENEFICE COMMERCIAL", "DECRET D'AVANCE", "REMBOURSEMENT", "AYANT-CAUSE", "FORMATION PROFESSIONNELLE", "BENEFICE CONSOLIDE", "PARTICIPATION DE L'EMPLOYEUR", "RENTE", "FRAIS", "RESPONSABILITE DES COMMUNES", "MODIFICATION", "PROVISION POUR FLUCTUATION DE COURS", "FAMILLE", "CREATION", "IMPOT", "COMBUSTIBLE", "BONIFICATION D'INTERET", "HLM", "AUTORISATION", "TAXE D'ENLEVEMENT", "ORGANISATION DES POUVOIRS PUBLICS", "ALLOCATION LOGEMENT", "COMPTE DE COMMERCE", "TAXE SUR SALAIRE", "INFIRME", "DROIT D'ENREGISTREMENT", "TRAVAIL", "SECOURS", "VEUVE", "DISTRICT DE LA REGION PARISIENNE", "ENREGISTREMENT", "EMPRUNT", "CONSTRUCTION", "MATERIEL MILITAIRE", "AFFAIRE CULTURELLE", "URBANISME", "IMPOT INDIRECT", "BENEFICE INDUSTRIEL", "REGIME FISCAL", "AFRIQUE DU NORD", "DEGREVEMENT DE LA TAXE INTERIEURE DE CONSOMMATION", "FONDS SPECIAL", "TAXE PARAFISCALE", "FORMATION PROFESSIONNELLE CONTINUE", "VOIE DEPARTEMENTALE", "CENTRE NATIONAL DES LETTRES", "ORPHELIN", "FUSION", "SOUTIEN FINANCIER", "MUTATION A TITRE GRATUIT", "ROUTE DEPARTEMENTALE", "PARLEMENT", "GESTION", "CULTURE", "PLACEMENT D'ORGANISATION INTERNATIONALE", "CODE GENERAL DES IMPOTS", "AUTORISATION D'EMISSION", "AIDE A LA CONSTRUCTION", "PMG", "SOCIETE D'INVESTISSEMENT", "CODE RURAL", "TAXE INTERIEURE DE CONSOMMATION", "DOMAINE", "COMMUNICATION AVEC LE PARLEMENT", "OUTRE-MER", "COMPTE SPECIAL", "CAPITAL VARIABLE", "MARCHE AGRICOLE", "CIRCULATION", "CONVERSION", "PRET DE L'ETAT", "EDUCATION PERMANENTE", "PENSION MILITAIRE", "ALLOCATION SUPPLEMENTAIRE", "CHARGE", "PROGRAMME", "PRESTATION SOCIALE AGRICOLE", "PENSION CIVILE", "CHEMIN DEPARTEMENTAL", "RATIFICATION DE DECRET D'AVANCE", "PRIME A LA CONSTRUCTION", "FONDATION", "TAXE", "RETRAITE", "AMORTISSEMENT", "RECLAMATION", "SCISSION", "PENSION", "DROIT DE TIMBRE", "CREDIT DE PAIEMENT", "COMMISSION DU PRELEVEMENT" ] }, "TITREFULL": "Loi de finances pour ‎1976 (n° 75-1278 du 30 décembre 1975) (1)‎" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000333963", "NUM": "75-1278", "DATE_PUBLI": "1975-12-31", "DATE_TEXTE": "1975-12-30", "ORIGINE_PUBLI": "JORF du 31 décembre 1975", "PAGE_DEB_PUBLI": 13564 } }, "META_COMMUN": { "ID": "JORFTEXT000000333963", "URL": "texte/version/JORF/TEXT/00/00/00/33/39/JORFTEXT000000333963.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9751278" } } }, "JORFTEXT000000339903": { "SM": { "CONTENU": "Articles 1 à 20 : composition et statut de ses membres ; articles 21 à 31 : attributions administratives et législatives ; articles 32 à 39 : organisation du contentieux ; articles 40 à 43 : présentation des requêtes ; articles 44 à 46 : droit de timbre et d'enregistrement des requêtes ; article 47 : dépôt des requêtes ; article 48 : effet non suspensif des requêtes ; articles 49 à 51 : délai de présentation des requêtes ; articles 52 à 57 : communication des requêtes et recours ; articles 58 à 65 : incidents ; articles 66 et 67 : tenue des séances ; articles 68 à 71 : décisions ; articles 72 à 74 : recours contre les décisions rendues par défaut ; articles 75 à 79 : recours contre les décisions contradictoires ; articles 80 à 84 : dépens ; articles 85 à 87 : dispositions diverses. Article 88 : sont et demeurent abrogés : loi des 7 et 14-10-1790, décret du 22-07-1806, décret du 02-11-1864, loi du 24-05-1872 sauf les alinéas 4 et 5 de l'article 24 et du titre IV, loi du 01-08-1874, loi du 13-07-1879, décret du 05-08-1881 (article 86 sauf la première phrase, 88, 89, 90, 91), loi du 01-07-1887, loi du 23-07-1889 (article 58), loi du 13-04-1900 (article 24), loi du 17- 07-1900 (article 3), loi du 17-04-1906 (article 4), loi du 30-12-1906, loi du 30-01-1907 (article 80), loi du 08-04-1910 (article 97, paragraphe 3), loi du 21-10-1919 (article 20), loi du 29-12-1919 (article 25), loi du 01-03-1923, loi du 27-12-1923 (article 32), loi du 13-07-1925 (article 224), loi du 17-07-1925, loi du 14-08-1926, loi du 19-03-1928 (article 46), loi du 16-04-1920 (articles 141 et 164), loi du 05-03-1932, loi du 31-03-1933( article 7), décrets du 05-05-1934, décret du 10-05-1934, décret du 30-10-1935, loi du 27-08-1936, loi du 31-12-1937 (article 85), décret du 28-02-1940, décret du 01-04-1940 (article 7). L'article 33 de la loi du 30-12-1913 et l’article 70 de la loi du 31-12-1937 ne sont pas applicables au conseil d'Etat. Articles 89 et 90 : application et entrée en vigueur." }, "ABRO": { "CONTENU": "Texte totalement abrogé et incorporé dans le code de justice administrative" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000521091", "#text": "Loi du 24 mai 1872", "@sens": "source", "@cidtexte": "JORFTEXT000000521091", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1872-05-24" }, { "@id": "JORFTEXT000000520918", "#text": "Loi du 1 août 1874", "@sens": "source", "@cidtexte": "JORFTEXT000000520918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1874-08-01" }, { "@id": "JORFTEXT000000309705", "#text": "Loi du 13 juillet 1879", "@sens": "source", "@cidtexte": "JORFTEXT000000309705", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1879-07-13" }, { "@id": "JORFTEXT000000480180", "#text": "Décret du 5 août 1881", "@sens": "source", "@cidtexte": "JORFTEXT000000480180", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1881-08-05" }, { "@id": "JORFTEXT000000692400", "#text": "Loi du 1 juillet 1887", "@sens": "source", "@cidtexte": "JORFTEXT000000692400", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1887-07-01" }, { "@id": "JORFTEXT000000314390", "#text": "Loi du 22 juillet 1889", "@sens": "source", "@cidtexte": "JORFTEXT000000314390", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1889-07-22" }, { "@id": "JORFTEXT000000314852", "#text": "Loi du 13 avril 1900", "@sens": "source", "@cidtexte": "JORFTEXT000000314852", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1900-04-13" }, { "@id": "JORFTEXT000000692892", "#text": "Loi du 17 avril 1906", "@sens": "source", "@cidtexte": "JORFTEXT000000692892", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1906-04-17" }, { "@id": "JORFTEXT000000314860", "#text": "Loi du 30 décembre 1906", "@sens": "source", "@cidtexte": "JORFTEXT000000314860", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1906-12-30" }, { "@id": "JORFTEXT000000868425", "#text": "Loi du 9 avril 1910", "@sens": "source", "@cidtexte": "JORFTEXT000000868425", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1910-04-09" }, { "@id": "JORFTEXT000000693599", "#text": "Loi du 30 décembre 1913", "@sens": "source", "@cidtexte": "JORFTEXT000000693599", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1913-12-30" }, { "@id": "JORFTEXT000000312460", "#text": "Loi du 13 juillet 1925", "@sens": "source", "@cidtexte": "JORFTEXT000000312460", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1925-07-13" }, { "@id": "JORFTEXT000000312461", "#text": "Loi du 17 juillet 1925", "@sens": "source", "@cidtexte": "JORFTEXT000000312461", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1925-07-17" }, { "@id": "JORFTEXT000000876115", "#text": "Loi du 14 août 1926", "@sens": "source", "@cidtexte": "JORFTEXT000000876115", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1926-08-14" }, { "@id": "JORFTEXT000000684708", "#text": "Loi du 19 mars 1928", "@sens": "source", "@cidtexte": "JORFTEXT000000684708", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1928-03-19" }, { "@id": "JORFTEXT000000876652", "#text": "Loi du 16 avril 1930", "@sens": "source", "@cidtexte": "JORFTEXT000000876652", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1930-04-16" }, { "@id": "JORFTEXT000000520917", "#text": "Loi du 5 mars 1932", "@sens": "source", "@cidtexte": "JORFTEXT000000520917", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1932-03-05" }, { "@id": "JORFTEXT000000298148", "#text": "Décret-loi du 5 mai 1934", "@sens": "source", "@cidtexte": "JORFTEXT000000298148", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1934-05-05" }, { "@id": "JORFTEXT000000666121", "#text": "Décret-loi du 5 mai 1934", "@sens": "source", "@cidtexte": "JORFTEXT000000666121", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1934-05-05" }, { "@id": "JORFTEXT000000847352", "#text": "Décret-loi du 5 mai 1934", "@sens": "source", "@cidtexte": "JORFTEXT000000847352", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1934-05-05" }, { "@id": "JORFTEXT000000847588", "#text": "Décret-loi du 5 mai 1934", "@sens": "source", "@cidtexte": "JORFTEXT000000847588", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1934-05-05" }, { "@id": "JORFTEXT000000485123", "#text": "Décret du 10 mai 1934", "@sens": "source", "@cidtexte": "JORFTEXT000000485123", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1934-05-10" }, { "@id": "JORFTEXT000000849104", "#text": "Décret-loi du 30 octobre 1935", "@sens": "source", "@cidtexte": "JORFTEXT000000849104", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1935-10-30" }, { "@id": "JORFTEXT000000501668", "#text": "Loi du 27 août 1936", "@sens": "source", "@cidtexte": "JORFTEXT000000501668", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1936-08-27" }, { "@id": "JORFTEXT000000512613", "#text": "Loi du 31 décembre 1937", "@sens": "source", "@cidtexte": "JORFTEXT000000512613", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1937-12-31" }, { "@id": "JORFTEXT000000299399", "#text": "Décret du 28 février 1940", "@sens": "source", "@cidtexte": "JORFTEXT000000299399", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1940-02-28" }, { "@id": "LEGIARTI000006495161", "@num": "21", "#text": "Ordonnance n°45-1708 du 31 juillet 1945 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339903", "@numtexte": "45-1708", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-07-31" }, { "@id": "JORFTEXT000000675518", "#text": "Décret n°53-934 du 30 septembre 1953", "@sens": "cible", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFARTI000001088893", "@num": "12", "#text": "Décret n°53-934 du 30 septembre 1953 - art. 12, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFARTI000002268028", "@num": "6", "#text": "Décret n°53-934 du 30 septembre 1953 - art. 6, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "LEGIARTI000006498257", "@num": "1", "#text": "Décret n°53-1169 du 28 novembre 1953 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000869067", "@numtexte": "53-1169", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-11-28" }, { "@id": "JORFTEXT000000309821", "#text": "Loi n°56-557 du 7 juin 1956", "@sens": "cible", "@cidtexte": "JORFTEXT000000309821", "@numtexte": "56-557", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1956-06-07" }, { "@id": "LEGITEXT000026728083", "#text": "Décret du 6 mars 1961 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026727949", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1961-03-06" }, { "@id": "JORFTEXT000026727949", "#text": "Décret du 6 mars 1961, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026727949", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1961-03-06" }, { "@id": "JORFTEXT000000496292", "#text": "Décret n°62-154 du 7 février 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000496292", "@numtexte": "62-154", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1962-02-07" }, { "@id": "JORFTEXT000000849938", "#text": "Décret n°62-279 du 9 mars 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000849938", "@numtexte": "62-279", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1962-03-09" }, { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000002466780", "@num": "7", "#text": "Loi n°63-254 du 15 mars 1963 - art. 7, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000692351", "#text": "Décret n°63-425 du 26 avril 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000692351", "@numtexte": "63-425", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1963-04-26" }, { "@id": "JORFTEXT000000676383", "#text": "Décret n°63-766 du 30 juillet 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGITEXT000006061148", "#text": "Décret n°63-766 du 30 juillet 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498927", "@num": "1", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498937", "@num": "10", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498938", "@num": "11", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498939", "@num": "12", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498940", "@num": "13", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498941", "@num": "13-1", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 13-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498942", "@num": "13-2", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 13-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498943", "@num": "13-3", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 13-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498944", "@num": "13-4", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 13-4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498945", "@num": "13-5", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 13-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498946", "@num": "13-6", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 13-6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498948", "@num": "14", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498949", "@num": "14-1", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 14-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498950", "@num": "15", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498951", "@num": "16", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498952", "@num": "17", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498953", "@num": "18", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498954", "@num": "19", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498928", "@num": "2", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498955", "@num": "20", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498956", "@num": "21", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498958", "@num": "22", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498959", "@num": "23", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498960", "@num": "24", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498961", "@num": "25", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 25 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498962", "@num": "25-1", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 25-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498963", "@num": "26", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498966", "@num": "27", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498965", "@num": "27", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 27 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498968", "@num": "28", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498967", "@num": "28-1", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 28-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498969", "@num": "29", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 29 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498970", "@num": "30", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 30 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498971", "@num": "31", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 31 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498972", "@num": "31-1", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 31-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498973", "@num": "32", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 32 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498974", "@num": "33", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 33 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498975", "@num": "34", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498976", "@num": "35", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498977", "@num": "36", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 36 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498978", "@num": "37", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 37 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498979", "@num": "37-1", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 37-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498980", "@num": "37-2", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 37-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498981", "@num": "38", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 38 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498982", "@num": "39", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498929", "@num": "4", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498983", "@num": "40", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 40 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498984", "@num": "41", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 41 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498986", "@num": "42", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498987", "@num": "43", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 43 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498988", "@num": "44", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 44 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498989", "@num": "45", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 45 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498990", "@num": "46", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 46 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498991", "@num": "47", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 47 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498992", "@num": "48", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 48 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498993", "@num": "49", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 49 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498930", "@num": "5", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498994", "@num": "50", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 50 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498995", "@num": "51", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 51 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498996", "@num": "52", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 52 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498997", "@num": "53", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498998", "@num": "53-1", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 53-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498999", "@num": "53-2", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 53-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499000", "@num": "53-3", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 53-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499001", "@num": "53-4", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 53-4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499002", "@num": "53-5", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 53-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499003", "@num": "54", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499005", "@num": "54-1", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 54-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499006", "@num": "55", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 55 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499008", "@num": "56", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499007", "@num": "56", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 56 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499009", "@num": "57", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499010", "@num": "57-1", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499027", "@num": "57-10", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499028", "@num": "57-10-1", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-10-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499029", "@num": "57-11", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499030", "@num": "57-12", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499031", "@num": "57-13", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499032", "@num": "57-14", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499033", "@num": "57-15", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499034", "@num": "57-16", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499035", "@num": "57-17", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499036", "@num": "57-18", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499037", "@num": "57-19", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499011", "@num": "57-2", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499038", "@num": "57-20", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499040", "@num": "57-21", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499041", "@num": "57-22", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499013", "@num": "57-3", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499012", "@num": "57-3", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499015", "@num": "57-4", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499014", "@num": "57-4", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499017", "@num": "57-5", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499016", "@num": "57-5", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499020", "@num": "57-6", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499019", "@num": "57-6", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499022", "@num": "57-7", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499021", "@num": "57-7", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499024", "@num": "57-8", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499023", "@num": "57-8", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499026", "@num": "57-9", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499025", "@num": "57-9", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 57-9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499042", "@num": "58", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 58 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499043", "@num": "59", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 59 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499044", "@num": "59-1", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 59-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499045", "@num": "59-2", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 59-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499046", "@num": "59-3", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 59-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499047", "@num": "59-4", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 59-4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499049", "@num": "59-5", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 59-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499050", "@num": "59-6", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 59-6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499051", "@num": "59-7", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 59-7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498931", "@num": "6", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499052", "@num": "60", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 60 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499053", "@num": "61", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 61 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499054", "@num": "62", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 62 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499055", "@num": "63", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 63 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499056", "@num": "64", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 64 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499058", "@num": "65", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 65 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499059", "@num": "67", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 67 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499060", "@num": "68", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 68 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499061", "@num": "69", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 69 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006499061", "@num": "69", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 69 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498932", "@num": "7", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498933", "@num": "8", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498935", "@num": "9", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498934", "@num": "9", "#text": "Décret n°63-766 du 30 juillet 1963 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "JORFTEXT000000676384", "#text": "Décret n°63-767 du 30 juillet 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000676384", "@numtexte": "63-767", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "LEGIARTI000006498263", "@num": "1", "#text": "Décret n°63-767 du 30 juillet 1963 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676384", "@numtexte": "63-767", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "JORFTEXT000000493702", "#text": "Décret n°65-379 du 19 mai 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000493702", "@numtexte": "65-379", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-05-19" }, { "@id": "LEGITEXT000019107361", "#text": "Décret n°74-355 du 26 avril 1974 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000328962", "@numtexte": "74-355", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-04-26" }, { "@id": "JORFTEXT000000875683", "#text": "Décret n°75-791 du 26 août 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000875683", "@numtexte": "75-791", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1975-08-26" }, { "@id": "JORFTEXT000000699206", "#text": "Loi n°75-1280 du 30 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000699206", "@numtexte": "75-1280", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFARTI000002479104", "@num": "2", "#text": "Loi n°75-1280 du 30 décembre 1975 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000699206", "@numtexte": "75-1280", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFARTI000002480079", "@num": "4", "#text": "Loi n°75-1280 du 30 décembre 1975 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000699206", "@numtexte": "75-1280", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFTEXT000000703086", "#text": "Décret n°78-62 du 20 janvier 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000703086", "@numtexte": "78-62", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-01-20" }, { "@id": "JORFARTI000001690021", "@num": "21", "#text": "Décret n°78-62 du 20 janvier 1978 - art. 21, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000703086", "@numtexte": "78-62", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-01-20" }, { "@id": "JORFTEXT000000873005", "#text": "Décret n°84-818 du 29 août 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000873005", "@numtexte": "84-818", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-08-29" }, { "@id": "JORFTEXT000000537208", "#text": "LOI91-637", "@sens": "cible", "@cidtexte": "JORFTEXT000000537208", "@nortexte": "JUSX9110158L", "@numtexte": "91-637", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "JORFTEXT000000527900", "#text": "DECRET92-104", "@sens": "cible", "@cidtexte": "JORFTEXT000000527900", "@nortexte": "JUSX9200010D", "@numtexte": "92-104", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-30" }, { "@id": "JORFTEXT000000359994", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000359994", "@nortexte": "JUSA9200200D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-10-01" }, { "@id": "JORFTEXT000000162501", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000162501", "@nortexte": "JUSA9200311D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-17" }, { "@id": "JORFTEXT000000346676", "#text": "DECRET92-1233", "@sens": "cible", "@cidtexte": "JORFTEXT000000346676", "@nortexte": "JUSB9210313D", "@numtexte": "92-1233", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-19" }, { "@id": "JORFTEXT000000544162", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000544162", "@nortexte": "JUSX9210575D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-21" }, { "@id": "JORFTEXT000000362218", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000362218", "@nortexte": "JUSX9300223D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-25" }, { "@id": "JORFTEXT000000703584", "#text": "Décret du 25 mars 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000703584", "@nortexte": "JUSX9300088D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-25" }, { "@id": "JORFTEXT000000543524", "#text": "DECRET93-549", "@sens": "cible", "@cidtexte": "JORFTEXT000000543524", "@nortexte": "JUSB9310029D", "@numtexte": "93-549", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-26" }, { "@id": "JORFTEXT000000711183", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000711183", "@nortexte": "JUSA9300132D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-06" }, { "@id": "JORFTEXT000000543687", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000543687", "@nortexte": "JUSA9300137D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-24" }, { "@id": "JORFTEXT000000543686", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000543686", "@nortexte": "JUSA9300138D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-24" }, { "@id": "JORFTEXT000000711960", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000711960", "@nortexte": "JUSA9300173D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-06-18" }, { "@id": "JORFTEXT000000363391", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000363391", "@nortexte": "JUSX9300505D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-12" }, { "@id": "JORFTEXT000000727352", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000727352", "@nortexte": "JUSA9300290D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "JORFTEXT000000313147", "#text": "Décret du 5 octobre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000313147", "@nortexte": "JUSA9300303D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-10-05" }, { "@id": "JORFTEXT000000867686", "#text": "Décret du 3 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000867686", "@nortexte": "JUSA9300325D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-11-03" }, { "@id": "JORFTEXT000000728930", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000728930", "@nortexte": "JUSA9300376D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-04" }, { "@id": "JORFTEXT000000730239", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000730239", "@nortexte": "JUSA9400088A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-03-07" }, { "@id": "JORFTEXT000000547641", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000547641", "@nortexte": "JUSA9400177D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-10" }, { "@id": "JORFTEXT000000730934", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000730934", "@nortexte": "JUSA9400196A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-06-21" }, { "@id": "JORFTEXT000000549195", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000549195", "@nortexte": "JUSA9400234D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-07-27" }, { "@id": "JORFTEXT000000551347", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000551347", "@nortexte": "JUSA9500011D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-30" }, { "@id": "JORFTEXT000000369080", "#text": "AVIS", "@sens": "cible", "@cidtexte": "JORFTEXT000000369080", "@nortexte": "CETX9500630V", "@typelien": "APPLICATION", "@naturetexte": "AVIS", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000552199", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000552199", "@nortexte": "JUSA9500077A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-05" }, { "@id": "JORFTEXT000000553260", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000553260", "@nortexte": "JUSA9500075D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-07" }, { "@id": "JORFTEXT000000187770", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000187770", "@nortexte": "JUSA9500074D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-07" }, { "@id": "JORFTEXT000000552238", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000552238", "@nortexte": "JUSA9500086D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-08" }, { "@id": "JORFTEXT000000188226", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000188226", "@nortexte": "JUSA9500085D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-08" }, { "@id": "JORFTEXT000000370418", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000370418", "@nortexte": "JUSA9500090D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-13" }, { "@id": "JORFTEXT000000372065", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000372065", "@nortexte": "JUSA9500129D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-08" }, { "@id": "JORFTEXT000000535718", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000535718", "@nortexte": "JUSA9500320D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-23" }, { "@id": "JORFTEXT000000741779", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000741779", "@nortexte": "JUSA9600075D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-06" }, { "@id": "JORFTEXT000000742104", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000742104", "@nortexte": "JUSA9600178D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-26" }, { "@id": "JORFTEXT000000365532", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000365532", "@nortexte": "JUSA9600187D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-26" }, { "@id": "JORFTEXT000000380175", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000380175", "@nortexte": "JUSA9600287D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-16" }, { "@id": "JORFTEXT000000745323", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000745323", "@nortexte": "JUSA9600308D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-03" }, { "@id": "JORFTEXT000000380166", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000380166", "@nortexte": "JUSA9600324D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-17" }, { "@id": "JORFTEXT000000746563", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000746563", "@nortexte": "JUSA9600359D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-11-27" }, { "@id": "JORFTEXT000000196541", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000196541", "@nortexte": "JUSA9600377D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-12" }, { "@id": "JORFTEXT000000199027", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000199027", "@nortexte": "JUSA9700006D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-01-15" }, { "@id": "JORFTEXT000000564667", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000564667", "@nortexte": "JUSA9700037D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-27" }, { "@id": "JORFTEXT000000748868", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000748868", "@nortexte": "JUSA9700025D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-04" }, { "@id": "JORFTEXT000000749884", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000749884", "@nortexte": "JUSA9700082D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-09" }, { "@id": "JORFTEXT000000750510", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000750510", "@nortexte": "JUSA9700190D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-07-18" }, { "@id": "JORFTEXT000000383718", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000383718", "@nortexte": "JUSA9700204D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-07-30" }, { "@id": "JORFTEXT000000384977", "#text": "DECRET97-859", "@sens": "cible", "@cidtexte": "JORFTEXT000000384977", "@nortexte": "JUSX9700097D", "@numtexte": "97-859", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-09-18" }, { "@id": "JORFTEXT000000202655", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000202655", "@nortexte": "JUSA9700292D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-10-22" }, { "@id": "JORFTEXT000000567964", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000567964", "@nortexte": "JUSA9700290D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-10-29" }, { "@id": "JORFTEXT000000369134", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000369134", "@nortexte": "JUSA9700305D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-11-05" }, { "@id": "JORFTEXT000000203777", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000203777", "@nortexte": "JUSA9800015D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-01-29" }, { "@id": "JORFTEXT000000739947", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000739947", "@nortexte": "JUSA9800044D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-03-04" }, { "@id": "JORFTEXT000000374489", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000374489", "@nortexte": "JUSA9800036D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-03-04" }, { "@id": "JORFTEXT000000754482", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000754482", "@nortexte": "JUSA9800062D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-02" }, { "@id": "JORFTEXT000000374961", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000374961", "@nortexte": "JUSA9800087D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-30" }, { "@id": "JORFTEXT000000740808", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000740808", "@nortexte": "JUSA9800171D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-23" }, { "@id": "JORFTEXT000000193780", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000193780", "@nortexte": "JUSA9800192D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-23" }, { "@id": "JORFTEXT000000756998", "#text": "AVIS", "@sens": "cible", "@cidtexte": "JORFTEXT000000756998", "@nortexte": "CETX9803265V", "@typelien": "APPLICATION", "@naturetexte": "AVIS", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000209519", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000209519", "@nortexte": "JUSA9900018D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-03" }, { "@id": "JORFTEXT000000394869", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000394869", "@nortexte": "EQUP9900365A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-22" }, { "@id": "JORFTEXT000000395063", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000395063", "@nortexte": "JUSA9900090D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-06" }, { "@id": "JORFTEXT000000395028", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000395028", "@nortexte": "JUSA9900115D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-10" }, { "@id": "JORFTEXT000000212166", "#text": "AVIS", "@sens": "cible", "@cidtexte": "JORFTEXT000000212166", "@nortexte": "CETX9903696V", "@typelien": "APPLICATION", "@naturetexte": "AVIS", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000212549", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000212549", "@nortexte": "INTM9900043A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-09-17" }, { "@id": "LEGITEXT000023597212", "#text": "Arrêté du 17 septembre 1999 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000212549", "@nortexte": "INTM9900043A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-09-17" }, { "@id": "JORFTEXT000000761680", "#text": "DECRET99-821", "@sens": "cible", "@cidtexte": "JORFTEXT000000761680", "@nortexte": "INTM9900031D", "@numtexte": "99-821", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-09-17" }, { "@id": "JORFTEXT000000762032", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000762032", "@nortexte": "JUSA9900228D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-09-30" }, { "@id": "JORFTEXT000000197922", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000197922", "@nortexte": "JUSA9900276D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-11-04" }, { "@id": "JORFTEXT000000568037", "#text": "Décret", "@sens": "cible", "@cidtexte": "JORFTEXT000000568037", "@nortexte": "JUSA9900303D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-11-29" }, { "@id": "JORFTEXT000000397587", "#text": "Décret", "@sens": "cible", "@cidtexte": "JORFTEXT000000397587", "@nortexte": "JUSA9900311D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-04" }, { "@id": "JORFTEXT000000214942", "#text": "Avis", "@sens": "cible", "@cidtexte": "JORFTEXT000000214942", "@nortexte": "CETX9903904V", "@typelien": "APPLICATION", "@naturetexte": "AVIS", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000566401", "#text": "Avis", "@sens": "cible", "@cidtexte": "JORFTEXT000000566401", "@nortexte": "CETX0003979V", "@typelien": "APPLICATION", "@naturetexte": "AVIS", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000398940", "#text": "Décret2000-389", "@sens": "cible", "@cidtexte": "JORFTEXT000000398940", "@nortexte": "JUSX0000039D", "@numtexte": "2000-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-05-04" }, { "@id": "JORFTEXT000000220009", "#text": "Avis", "@sens": "cible", "@cidtexte": "JORFTEXT000000220009", "@nortexte": "CETX0004494V", "@typelien": "APPLICATION", "@naturetexte": "AVIS", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000017751846", "#text": "Arrêté du 21 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017751846", "@nortexte": "BCFP0774414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-21" }, { "@id": "JORFTEXT000018737934", "#text": "Arrêté du 23 avril 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018737934", "@nortexte": "BCFP0810740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-23" }, { "@id": "JORFTEXT000019066703", "#text": "Arrêté du 19 juin 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019066703", "@nortexte": "BCFP0814965A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-19" }, { "@id": "JORFTEXT000019379069", "#text": "Arrêté du 22 août 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019379069", "@nortexte": "BCFP0820619A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-08-22" }, { "@id": "JORFTEXT000019752205", "#text": "Arrêté du 5 novembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019752205", "@nortexte": "BCFP0826482A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-05" }, { "@id": "JORFTEXT000020446494", "#text": "Arrêté du 26 mars 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020446494", "@nortexte": "BCFP0907279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-26" }, { "@id": "JORFTEXT000021028338", "#text": "Arrêté du 7 septembre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021028338", "@nortexte": "BCFP0920789A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-07" }, { "@id": "JORFTEXT000022125083", "#text": "Arrêté du 19 avril 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022125083", "@nortexte": "BCRP1010704A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-19" }, { "@id": "JORFTEXT000022890407", "#text": "Arrêté du 23 septembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022890407", "@nortexte": "BCRP1024383A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-23" }, { "@id": "JORFTEXT000023830535", "#text": "Arrêté du 1er avril 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023830535", "@nortexte": "BCRP1109346A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-04-01" }, { "@id": "JORFTEXT000024726086", "#text": "Arrêté du 26 octobre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024726086", "@nortexte": "BCRP1129397A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-26" }, { "@id": "JORFTEXT000024909519", "#text": "Arrêté du 24 novembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024909519", "@nortexte": "BCRP1131762A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-24" }, { "@id": "JORFTEXT000025517082", "#text": "Arrêté du 9 mars 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025517082", "@nortexte": "BCRP1207587A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-03-09" }, { "@id": "JORFTEXT000025804399", "#text": "Arrêté du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025804399", "@nortexte": "BCRE1222845A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000026178954", "#text": "Arrêté du 11 juillet 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026178954", "@nortexte": "BUDE1228982A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-11" }, { "@id": "JORFTEXT000026269780", "#text": "Arrêté du 6 août 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026269780", "@nortexte": "BUDE1231814A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-08-06" }, { "@id": "JORFTEXT000026483211", "#text": "Arrêté du 8 octobre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026483211", "@nortexte": "BUDE1233872A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-10-08" }, { "@id": "JORFTEXT000026920238", "#text": "Arrêté du 3 janvier 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026920238", "@nortexte": "BUDE1240350A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-01-03" }, { "@id": "JORFTEXT000027618254", "#text": "Arrêté du 21 juin 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027618254", "@nortexte": "EFIE1316253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-06-21" }, { "@id": "JORFTEXT000028339891", "#text": "Arrêté du 12 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028339891", "@nortexte": "BUDE1330835A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-12" }, { "@id": "JORFTEXT000029181418", "#text": "ARRÊTÉ du 1er juillet 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029181418", "@nortexte": "FCPE1415692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-07-01" }, { "@id": "JORFTEXT000029527519", "#text": "ARRÊTÉ du 29 septembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029527519", "@nortexte": "FCPE1422989A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-29" }, { "@id": "JORFTEXT000030440338", "#text": "ARRÊTÉ du 1er avril 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030440338", "@nortexte": "FCPE1505031A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-01" }, { "@id": "JORFTEXT000031288160", "#text": "ARRÊTÉ du 30 septembre 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031288160", "@nortexte": "FCPE1523159A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-09-30" }, { "@id": "JORFTEXT000000295888", "#text": "Décret du 22 juillet 1806", "@sens": "source", "@cidtexte": "JORFTEXT000000295888", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1806-07-22" }, { "@id": "LEGIARTI000006449164", "@num": "L10", "#text": "Code de justice administrative. - art. L10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449168", "@num": "L112-1", "#text": "Code de justice administrative. - art. L112-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449169", "@num": "L112-2", "#text": "Code de justice administrative. - art. L112-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449171", "@num": "L112-4", "#text": "Code de justice administrative. - art. L112-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449172", "@num": "L112-5", "#text": "Code de justice administrative. - art. L112-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449198", "@num": "L133-3", "#text": "Code de justice administrative. - art. L133-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449199", "@num": "L133-4", "#text": "Code de justice administrative. - art. L133-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000704778", "#text": "Loi du 7 octobre 1790", "@sens": "source", "@cidtexte": "JORFTEXT000000704778", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1790-10-07" }, { "@id": "JORFTEXT000000845290", "#text": "Décret du 2 novembre 1864", "@sens": "source", "@cidtexte": "JORFTEXT000000845290", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1864-11-02" } ] }, "TITRE": "Ordonnance n° 45-1708 du 31 juillet 1945", "MCS_TXT": { "MC": [ "CONSEIL D'ETAT", "ORGANISATION", "FONCTIONNEMENT", "EFFECTIF" ] }, "TITREFULL": "Ordonnance n° 45-1708 du 31 juillet 1945 sur le conseil d'Etat" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000339903", "NUM": "45-1708", "DATE_PUBLI": "1945-08-01", "DATE_TEXTE": "1945-07-31", "ORIGINE_PUBLI": "JORF n°0179 du 1 août 1945", "PAGE_DEB_PUBLI": 4770, "PAGE_FIN_PUBLI": 4776 } }, "META_COMMUN": { "ID": "JORFTEXT000000339903", "URL": "texte/version/JORF/TEXT/00/00/00/33/99/JORFTEXT000000339903.xml", "NATURE": "ORDONNANCE", "ORIGINE": "JORF", "ANCIEN_ID": "1OR9451708" } } }, "JORFTEXT000000441629": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000001681501", "@num": "28", "#text": "Loi n°63-254 du 15 mars 1963 - art. 28", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" } ] }, "TITRE": "Arrêté du 29 mars 1965", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "REFORME DE L'ENREGISTREMENT" ] }, "TITREFULL": "Arrêté du 29 mars 1965 CONDITIONS DE REMPLOI DES PLUS-VALUES VISEES A L'ART. 28-1 DE LA LOI NO 63-254 DU 15 MARS 1963 DANS LA SOUSCRIPTION D'ACTIONS OU DE PARTS DE SOCIETES AYANT POUR OBJET PRINCIPAL DE CONCOURIR DIRECTEMENT OU INDIRECTEMENT A LA CONSTRUCTION D'IMMEUBLES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000441629", "DATE_PUBLI": "1965-04-07", "DATE_TEXTE": "1965-03-29", "ORIGINE_PUBLI": "JORF du 7 avril 1965", "PAGE_DEB_PUBLI": 2746 } }, "META_COMMUN": { "ID": "JORFTEXT000000441629", "URL": "texte/version/JORF/TEXT/00/00/00/44/16/JORFTEXT000000441629.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9650407P22" } } }, "JORFTEXT000000477245": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000001096478", "@num": "50", "#text": "Loi n°63-254 du 15 mars 1963 - art. 50", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" } ] }, "TITRE": "Arrêté du 5 avril 1963", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "REFORME DE L'ENREGISTREMENT" ] }, "TITREFULL": "Arrêté du 5 avril 1963 DATE D'ENTREE EN VIGUEUR DE L'ART. 50 DE LA LOI 63-254 DU 15 MARS 1963" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000477245", "DATE_PUBLI": "1963-04-14", "DATE_TEXTE": "1963-04-05", "ORIGINE_PUBLI": "JORF du 14 avril 1963", "PAGE_DEB_PUBLI": 3539 } }, "META_COMMUN": { "ID": "JORFTEXT000000477245", "URL": "texte/version/JORF/TEXT/00/00/00/47/72/JORFTEXT000000477245.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9630414P25" } } }, "JORFTEXT000000509287": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CODE GENERAL DES IMPOTS (LIVRE DES PROCEDURES FISCALES (2EME PARTIE)) ART. 48 (AL. 2,1),ART. 2 ET 3-1 CODIFIES DANS LA PREMIERE PARTIE DU LIVRE DES PROCEDURES FISCALES A DATER DU 18-08-1993." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000314390", "#text": "Loi du 22 juillet 1889", "@sens": "source", "@cidtexte": "JORFTEXT000000314390", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1889-07-22" }, { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000001295111", "@num": "27", "#text": "Loi n°63-254 du 15 mars 1963 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000887015", "#text": "Décret n°64-40 du 17 janvier 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000887015", "@numtexte": "64-40", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-01-17" }, { "@id": "JORFTEXT000000691886", "#text": "Décret n°64-369 du 23 avril 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000691886", "@numtexte": "64-369", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-23" }, { "@id": "JORFTEXT000000510141", "#text": "Décret n°64-428 du 13 mai 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000510141", "@numtexte": "64-428", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-05-13" }, { "@id": "LEGIARTI000006621296", "@num": "33", "#text": "Décret n°64-902 du 31 août 1964 - art. 33 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303052", "@numtexte": "64-902", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-08-31" }, { "@id": "LEGIARTI000006621297", "@num": "33", "#text": "Décret n°64-902 du 31 août 1964 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303052", "@numtexte": "64-902", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-08-31" }, { "@id": "JORFTEXT000000320413", "#text": "Loi n°66-10 du 6 janvier 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFARTI000002072137", "@num": "36", "#text": "Loi n°66-10 du 6 janvier 1966 - art. 36, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFARTI000001295652", "@num": "38", "#text": "Loi n°66-10 du 6 janvier 1966 - art. 38, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFTEXT000000512969", "#text": "Décision Européenne du 4 avril 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000512969", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1968-04-04" }, { "@id": "JORFTEXT000000868835", "#text": "Décret n°84-686 du 17 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "JORFTEXT000000509838", "#text": "Décret n°88-1001 du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001867845", "@num": "1", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000179801", "#text": "DECRET93-1095", "@sens": "cible", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "LEGIARTI000006312894", "@num": "1729", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1729 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006467088", "@num": "R*70-1", "#text": "Code des postes et des communications électronique - art. R*70-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070987", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293283", "@num": "23 V 13", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 23 V 13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315382", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315383", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315647", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315646", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315895", "@num": "L172", "#text": "Livre des procédures fiscales - art. L172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315896", "@num": "L172", "#text": "Livre des procédures fiscales - art. L172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315408", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315898", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315421", "@num": "L177", "#text": "Livre des procédures fiscales - art. L177 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315904", "@num": "L178", "#text": "Livre des procédures fiscales - art. L178 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315424", "@num": "L178 A", "#text": "Livre des procédures fiscales - art. L178 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315910", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315425", "@num": "L181", "#text": "Livre des procédures fiscales - art. L181 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315426", "@num": "L181", "#text": "Livre des procédures fiscales - art. L181 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315915", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315916", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315430", "@num": "L186", "#text": "Livre des procédures fiscales - art. L186 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315431", "@num": "L186", "#text": "Livre des procédures fiscales - art. L186 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315433", "@num": "L188", "#text": "Livre des procédures fiscales - art. L188 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315921", "@num": "L189", "#text": "Livre des procédures fiscales - art. L189 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315437", "@num": "L190", "#text": "Livre des procédures fiscales - art. L190 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315445", "@num": "L191", "#text": "Livre des procédures fiscales - art. L191 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315962", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315968", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315969", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315967", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315970", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315966", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315971", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315613", "@num": "L2", "#text": "Livre des procédures fiscales - art. L2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315459", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315460", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315460", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315462", "@num": "L203", "#text": "Livre des procédures fiscales - art. L203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315463", "@num": "L204", "#text": "Livre des procédures fiscales - art. L204 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315469", "@num": "L205", "#text": "Livre des procédures fiscales - art. L205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315984", "@num": "L213", "#text": "Livre des procédures fiscales - art. L213 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315987", "@num": "L224", "#text": "Livre des procédures fiscales - art. L224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316004", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316003", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315536", "@num": "L251", "#text": "Livre des procédures fiscales - art. L251 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316015", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316016", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316017", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315550", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315551", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315578", "@num": "L274", "#text": "Livre des procédures fiscales - art. L274 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316038", "@num": "L275", "#text": "Livre des procédures fiscales - art. L275 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316042", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316041", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316046", "@num": "L278", "#text": "Livre des procédures fiscales - art. L278 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316047", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316048", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315932", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315620", "@num": "L5", "#text": "Livre des procédures fiscales - art. L5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315619", "@num": "L5", "#text": "Livre des procédures fiscales - art. L5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315950", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315951", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315952", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315954", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315953", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315679", "@num": "L55", "#text": "Livre des procédures fiscales - art. L55 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315683", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315682", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315691", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315047", "@num": "L61", "#text": "Livre des procédures fiscales - art. L61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315694", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315695", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315701", "@num": "L64", "#text": "Livre des procédures fiscales - art. L64 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315707", "@num": "L65", "#text": "Livre des procédures fiscales - art. L65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315710", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315056", "@num": "L70", "#text": "Livre des procédures fiscales - art. L70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314938", "@num": "L8", "#text": "Livre des procédures fiscales - art. L8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315069", "@num": "L80", "#text": "Livre des procédures fiscales - art. L80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315769", "@num": "L82", "#text": "Livre des procédures fiscales - art. L82 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315768", "@num": "L82", "#text": "Livre des procédures fiscales - art. L82 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315767", "@num": "L82", "#text": "Livre des procédures fiscales - art. L82 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315790", "@num": "L89", "#text": "Livre des procédures fiscales - art. L89 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315803", "@num": "L93", "#text": "Livre des procédures fiscales - art. L93 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315804", "@num": "L93", "#text": "Livre des procédures fiscales - art. L93 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 63-1316 du 27 décembre 1963", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "PROCEDURE", "DELAI", "PENALITE", "FISCALITE", "RECLAMATION", "REDRESSEMENT", "CONTENTIEUX", "PRODUIT DOMANIAL", "CEREALE", "VIN", "TAXE SUR LE CHIFFRE D'AFFAIRES", "TCA", "DROIT DE COMMUNICATION", "REFORME DE L'ENREGISTREMENT", "COUR", "TRIBUNAL", "TRIBUNAL ADMINISTRATIF", "CODE GENERAL DES IMPOTS", "CGI" ] }, "TITREFULL": "Loi n° 63-1316 du 27 décembre 1963 portant unification ou harmonisation des procédures, délais et ‎pénalités en matière fiscale (1)‎" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000509287", "NUM": "63-1316", "DATE_PUBLI": "1963-12-29", "DATE_TEXTE": "1963-12-27", "ORIGINE_PUBLI": "JORF du 29 décembre 1963", "PAGE_DEB_PUBLI": 11827, "PAGE_FIN_PUBLI": 11834 } }, "META_COMMUN": { "ID": "JORFTEXT000000509287", "URL": "texte/version/JORF/TEXT/00/00/00/50/92/JORFTEXT000000509287.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9631316" } } }, "JORFTEXT000000512061": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000001295111", "@num": "27", "#text": "Loi n°63-254 du 15 mars 1963 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" } ] }, "TITRE": "Décret n°63-674 du 9 juillet 1963", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "REFORME DE L'ENREGISTREMENT" ] }, "TITREFULL": "Décret n°63-674 du 9 juillet 1963 FIXANT LES MODALITES D'APPLICATION DE L'ART. 27 DE LA LOI 63-254 DU 15 MARS 1963" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000512061", "NUM": "63-674", "DATE_PUBLI": "1963-07-12", "DATE_TEXTE": "1963-07-09", "ORIGINE_PUBLI": "JORF du 12 juillet 1963", "PAGE_DEB_PUBLI": 6313 } }, "META_COMMUN": { "ID": "JORFTEXT000000512061", "URL": "texte/version/JORF/TEXT/00/00/00/51/20/JORFTEXT000000512061.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX963674" } }, "RECT": { "CONTENU": "RECT.140763 P6423 RECT.030863 P7206" } }, "JORFTEXT000000512062": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000001295111", "@num": "27", "#text": "Loi n°63-254 du 15 mars 1963 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" } ] }, "TITRE": "Décret n°63-675 du 9 juillet 1963", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "REFORME DE L'ENREGISTREMENT" ] }, "TITREFULL": "Décret n°63-675 du 9 juillet 1963 PRIS POUR L'APPLICATION DE L'ART. 27-I B DE LA LOI 63-254 DU 15 MARS 1963" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000512062", "NUM": "63-675", "DATE_PUBLI": "1963-07-12", "DATE_TEXTE": "1963-07-09", "ORIGINE_PUBLI": "JORF du 12 juillet 1963", "PAGE_DEB_PUBLI": 6315 } }, "META_COMMUN": { "ID": "JORFTEXT000000512062", "URL": "texte/version/JORF/TEXT/00/00/00/51/20/JORFTEXT000000512062.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX963675" } } }, "JORFTEXT000000512063": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 2 INCORPORE DANS LE CODE GENERAL DES IMPOTS." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000001295111", "@num": "27", "#text": "Loi n°63-254 du 15 mars 1963 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000677356", "#text": "Décret n°67-107 du 24 janvier 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000677356", "@numtexte": "67-107", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-01-24" }, { "@id": "JORFARTI000001859481", "@num": "4", "#text": "Décret n°67-107 du 24 janvier 1967 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000677356", "@numtexte": "67-107", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-01-24" } ] }, "TITRE": "Décret n°63-676 du 9 juillet 1963", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "REFORME DE L'ENREGISTREMENT" ] }, "TITREFULL": "Décret n°63-676 du 9 juillet 1963 PRIS POUR L'APPLICATION DE L'ART. 27-V (AL. 2) DE LA LOI 63-254 DU 15 MARS 1963" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000512063", "NUM": "63-676", "DATE_PUBLI": "1963-07-12", "DATE_TEXTE": "1963-07-09", "ORIGINE_PUBLI": "JORF du 12 juillet 1963", "PAGE_DEB_PUBLI": 6316 } }, "META_COMMUN": { "ID": "JORFTEXT000000512063", "URL": "texte/version/JORF/TEXT/00/00/00/51/20/JORFTEXT000000512063.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX963676" } } }, "JORFTEXT000000512064": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000002280465", "@num": "33", "#text": "Loi n°63-254 du 15 mars 1963 - art. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" } ] }, "TITRE": "Décret n°63-685 du 13 juillet 1963", "MCS_TXT": { "MC": [ "SOCIETE", "INVESTISSEMENT", "CAPITAL VARIABLE", "SOCIETE D'INVESTISSEMENT" ] }, "TITREFULL": "Décret n°63-685 du 13 juillet 1963 ENTREE EN VIGUEUR ET MODALITES D'APPLICATION DES DISPOSITIONS DE L'ART. 33 DE LA LOI 63254 DU 15 MARS 1963" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000512064", "NUM": "63-685", "DATE_PUBLI": "1963-07-14", "DATE_TEXTE": "1963-07-13", "ORIGINE_PUBLI": "JORF du 14 juillet 1963", "PAGE_DEB_PUBLI": 6424 } }, "META_COMMUN": { "ID": "JORFTEXT000000512064", "URL": "texte/version/JORF/TEXT/00/00/00/51/20/JORFTEXT000000512064.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX963685" } } }, "JORFTEXT000000512969": { "SM": { "CONTENU": "Ont le caractère réglementaire : les dispositions de l'article 25 (al. 3) de la loi n° 63-254 du 15 mars 1963 ‎relative à la réforme de l'enregistrement, du timbre et de la fiscalité immobilière, les dispositions des ‎articles 3-7, 11-1 (3e), 24 (2, 3, 5) et 27 (al. 1) de la loi n° 63-1316 du 27 décembre 1963 en tant que ces ‎diverses dispositions déterminent ou ont pour effet de déterminer le grade du fonctionnaire habilité à ‎effectuer les opérations qu'elles visent. ‎\nOnt également le caractère réglementaire les dispositions de l'article 37-1 (al. 1) de la loi n° 64-1278 du ‎‎23 décembre 1964 (loi de finances rectificative pour 1964).‎" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000002072320", "@num": "25", "#text": "Loi n°63-254 du 15 mars 1963 - art. 25", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000509287", "#text": "Loi n° 63-1316 du 27 décembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFARTI000002071984", "@num": "11", "#text": "Loi n° 63-1316 du 27 décembre 1963 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFARTI000002275943", "@num": "24", "#text": "Loi n° 63-1316 du 27 décembre 1963 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000684760", "#text": "Loi n° 64-1278 du 23 décembre 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFARTI000002072565", "@num": "37", "#text": "Loi n° 64-1278 du 23 décembre 1964 - art. 37", "@sens": "source", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" } ] }, "TITRE": "Décision du 4 avril 1968", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "PERSONNE PHYSIQUE" ] }, "TITREFULL": "Décision du Conseil constitutionnel n° 68-51 L‎ du 4 avril 1968 relative au domaine du réglementaire" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000512969", "DATE_PUBLI": "1968-04-14", "DATE_TEXTE": "1968-04-04", "ORIGINE_PUBLI": "JORF n°89 du 14 avril 1968", "PAGE_DEB_PUBLI": 3855, "PAGE_FIN_PUBLI": 3856 } }, "META_COMMUN": { "ID": "JORFTEXT000000512969", "URL": "texte/version/JORF/TEXT/00/00/00/51/29/JORFTEXT000000512969.xml", "NATURE": "DECISION_CC", "ORIGINE": "JORF", "ANCIEN_ID": "2FL96851" } } }, "JORFTEXT000000514902": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000001867304", "@num": "55", "#text": "Loi n°63-254 du 15 mars 1963 - art. 55", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000320409", "#text": "Loi n°65-566 du 12 juillet 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000002280738", "@num": "13", "#text": "Loi n°65-566 du 12 juillet 1965 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000878028", "#text": "Loi n°67-563 du 13 juillet 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000878028", "@numtexte": "67-563", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1967-07-13" }, { "@id": "LEGIARTI000006299737", "@num": "404 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°77-498 du 11 mai 1977", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "ENREGISTREMENT", "ACTE DE SOCIETE" ] }, "TITREFULL": "Décret n°77-498 du 11 mai 1977 FIXANT LES MODALITES DU PAIEMENT FRACTIONNE OU DIFFERE DES DROITS D'ENREGISTREMENT ET DE LA TAXE DE PUBLICITE FONCIERE DUS EN CAS DE MUTATIONS DE PROPRIETE OU D'APPORTS EN SOCIETE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000514902", "NUM": "77-498", "DATE_PUBLI": "1977-05-17", "DATE_TEXTE": "1977-05-11", "ORIGINE_PUBLI": "JORF du 17 mai 1977", "PAGE_DEB_PUBLI": 2795 } }, "META_COMMUN": { "ID": "JORFTEXT000000514902", "URL": "texte/version/JORF/TEXT/00/00/00/51/49/JORFTEXT000000514902.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX977498" } } }, "JORFTEXT000000676390": { "SM": { "CONTENU": "(APPLICATION DE L'ART. 23 DE LA LOI 63-254 DU 15 MARS 1963)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000001867298", "@num": "23", "#text": "Loi n°63-254 du 15 mars 1963 - art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" } ] }, "TITRE": "Décret n°63-827 du 5 août 1963", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "ENREGISTREMENT", "MUTATION A TITRE GRATUIT" ] }, "TITREFULL": "Décret n°63-827 du 5 août 1963 FIXANT LES MODALITES D'ASSIETTE ET DE PAIEMENT DES DROITS DE MUTATION PAR DECES AFFERENTS AUX TITRES, SOMMES, VALEURS OU AVOIRS FRAPPES D'INDISPONIBILITE HORS DE FRANCE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000676390", "NUM": "63-827", "DATE_PUBLI": "1963-08-09", "DATE_TEXTE": "1963-08-05", "ORIGINE_PUBLI": "JORF du 9 août 1963", "PAGE_DEB_PUBLI": 7383 } }, "META_COMMUN": { "ID": "JORFTEXT000000676390", "URL": "texte/version/JORF/TEXT/00/00/00/67/63/JORFTEXT000000676390.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX963827" } } }, "JORFTEXT000000677356": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000691272", "#text": "Décret n°51-1454 du 21 décembre 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000691272", "@numtexte": "51-1454", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1951-12-21" }, { "@id": "JORFTEXT000000705213", "#text": "Ordonnance n°58-1383 du 31 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000705213", "@numtexte": "58-1383", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-31" }, { "@id": "JORFTEXT000000313953", "#text": "Loi n°60-568 du 17 juin 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000313953", "@numtexte": "60-568", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-06-17" }, { "@id": "JORFTEXT000000313954", "#text": "Loi n°60-569 du 17 juin 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000313954", "@numtexte": "60-569", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-06-17" }, { "@id": "JORFTEXT000000314681", "#text": "Loi n°60-734 du 28 juillet 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000314681", "@numtexte": "60-734", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-07-28" }, { "@id": "JORFTEXT000000512210", "#text": "Loi n°60-735 du 28 juillet 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000512210", "@numtexte": "60-735", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-07-28" }, { "@id": "JORFTEXT000000693664", "#text": "LOI n° 60-733 du 28 juillet 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000693664", "@numtexte": "60-733", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-07-28" }, { "@id": "JORFTEXT000000693651", "#text": "Loi n° 60-1199 du 16 novembre 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000693651", "@numtexte": "60-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-11-16" }, { "@id": "JORFTEXT000000313972", "#text": "Loi n°62-933 du 8 août 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000509290", "#text": "Loi n° 63-156 du 23 février 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000509290", "@numtexte": "63-156", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-02-23" }, { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000512063", "#text": "Décret n°63-676 du 9 juillet 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000512063", "@numtexte": "63-676", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-09" }, { "@id": "JORFTEXT000000875392", "#text": "Loi n°63-1241 du 19 décembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000875392", "@numtexte": "63-1241", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-19" }, { "@id": "JORFTEXT000000305538", "#text": "Décret n°64-1079 du 23 octobre 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000305538", "@numtexte": "64-1079", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-10-23" }, { "@id": "JORFTEXT000000684760", "#text": "Loi n° 64-1278 du 23 décembre 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFTEXT000000875634", "#text": "Loi n°64-1279 du 23 décembre 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000875634", "@numtexte": "64-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFTEXT000000852138", "#text": "Décret n°65-319 du 20 avril 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000852138", "@numtexte": "65-319", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-04-20" }, { "@id": "JORFTEXT000000320406", "#text": "Loi n°65-554 du 10 juillet 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000320406", "@numtexte": "65-554", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "JORFTEXT000000503949", "#text": "Loi n°65-561 du 10 juillet 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000503949", "@numtexte": "65-561", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "JORFTEXT000000320409", "#text": "Loi n° 65-566 du 12 juillet 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000490436", "#text": "Décret n°65-619 du 28 juillet 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000490436", "@numtexte": "65-619", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-07-28" }, { "@id": "JORFTEXT000000304499", "#text": "Décret n°65-723 du 27 août 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000304499", "@numtexte": "65-723", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-08-27" }, { "@id": "JORFTEXT000000673322", "#text": "Décret n°65-719 du 24 août 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000673322", "@numtexte": "65-719", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-08-24" }, { "@id": "JORFTEXT000000490667", "#text": "Décret n°65-761 du 3 septembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000490667", "@numtexte": "65-761", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-09-03" }, { "@id": "JORFTEXT000000849986", "#text": "Décret n°65-842 du 4 octobre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000849986", "@numtexte": "65-842", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-10-04" }, { "@id": "JORFTEXT000000305760", "#text": "Décret n°65-928 du 5 novembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000305760", "@numtexte": "65-928", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-11-05" }, { "@id": "JORFTEXT000000674769", "#text": "Décret n°65-968 du 28 octobre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000674769", "@numtexte": "65-968", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-10-28" }, { "@id": "JORFTEXT000000691977", "#text": "Loi n°65-997 du 29 novembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000691977", "@numtexte": "65-997", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-11-29" }, { "@id": "JORFTEXT000000496775", "#text": "Décret n°65-1006 du 26 novembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000496775", "@numtexte": "65-1006", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-11-26" }, { "@id": "JORFTEXT000000691715", "#text": "Loi n°65-1002 du 30 novembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000691715", "@numtexte": "65-1002", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-11-30" }, { "@id": "JORFTEXT000000305752", "#text": "Décret n°65-1100 du 15 décembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000305752", "@numtexte": "65-1100", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFTEXT000000305753", "#text": "Décret n°65-1101 du 15 décembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000305753", "@numtexte": "65-1101", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFTEXT000000309884", "#text": "Décret n°65-1097 du 15 décembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000309884", "@numtexte": "65-1097", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFTEXT000000309885", "#text": "Décret n°65-1099 du 15 décembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000309885", "@numtexte": "65-1099", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFTEXT000000310104", "#text": "Décret n°65-1102 du 15 décembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000310104", "@numtexte": "65-1102", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFTEXT000000669580", "#text": "Décret n°65-1096 du 15 décembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000669580", "@numtexte": "65-1096", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFTEXT000000851157", "#text": "Décret n°65-1095 du 15 décembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000851157", "@numtexte": "65-1095", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFTEXT000000854914", "#text": "Décret n°65-1098 du 15 décembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000854914", "@numtexte": "65-1098", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "JORFTEXT000000310348", "#text": "Décret n°65-1163 du 24 décembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000310348", "@numtexte": "65-1163", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-24" }, { "@id": "JORFTEXT000000503942", "#text": "Loi n°65-1154 du 30 décembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000503942", "@numtexte": "65-1154", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-12-30" }, { "@id": "JORFTEXT000000670071", "#text": "Décret n°65-1181 du 31 décembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000670071", "@numtexte": "65-1181", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-31" }, { "@id": "JORFTEXT000000691767", "#text": "Décret n°66-26 du 7 janvier 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000691767", "@numtexte": "66-26", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1966-01-07" }, { "@id": "JORFTEXT000000329111", "#text": "Décret n°66-103 du 21 février 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000329111", "@numtexte": "66-103", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1966-02-21" }, { "@id": "JORFTEXT000000694705", "#text": "Décret n°66-107 du 19 février 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000694705", "@numtexte": "66-107", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1966-02-19" }, { "@id": "JORFTEXT000000504198", "#text": "Loi n°66-307 du 18 mai 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000504198", "@numtexte": "66-307", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-05-18" }, { "@id": "JORFTEXT000000513312", "#text": "Décret n°66-334 du 31 mai 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000513312", "@numtexte": "66-334", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1966-05-31" }, { "@id": "JORFTEXT000000337484", "#text": "Décret n°66-348 du 3 juin 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000337484", "@numtexte": "66-348", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1966-06-03" }, { "@id": "JORFTEXT000000337719", "#text": "Décret n°66-445 du 23 juin 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000337719", "@numtexte": "66-445", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1966-06-23" }, { "@id": "JORFTEXT000000692243", "#text": "LOI n° 66-509 du 12 juillet 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000692243", "@numtexte": "66-509", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-12" } ] }, "TITRE": "Décret n° 67-107 du 24 janvier 1967", "MCS_TXT": { "MC": [ "CODE GENERAL DES IMPOTS", "CGI", "CODIFICATION", "INCORPORATION", "INVESTISSEMENT", "PRIME", "IMPOT", "LONG TERME", "SOCIETE", "CONTRAT DE PRET", "COMMISSION LOCALE", "FRAIS DE FONCTIONNEMENT", "PLUS-VALUE", "DEDUCTION", "DROIT DE DOUANE", "DEDUCTION FISCALE", "LOCAL INDUSTRIEL", "DECLARATION", "TCA", "ACTION", "CONTROLE", "COTISATION", "EPARGNE", "CREDIT D'IMPOT", "SOCIETE FRANCAISE A L'ETRANGER", "BUREAUTIQUE", "IR", "EXPORTATION", "ACQUIT-A-CAUTION", "IS", "REGIME FISCAL", "COMPTE D'EPARGNE", "ASSUJETTISSEMENT", "DYNAMITE", "VALEUR MOBILIERE", "CAPITAL MOBILIER", "DOM", "DISPENSE", "SUPPRESSION", "EXONERATION", "TITRE", "ACTIF", "REDUCTION", "PLACEMENT", "TVA", "AVANTAGE EN NATURE", "CHIFFRE D'AFFAIRES", "BIC", "BAILLEUR", "NITROGLYCERINE", "ZAD", "PROFESSION NON AGRICOLE", "AVOIR FISCAL", "FONDS NATIONAL DE GARANTIE", "ENTREPRISE", "GITE RURAL", "PART SOCIALE", "ACTIF IMMOBILISE", "EXEMPTION", "OUTRE-MER", "COMMERCE", "FNAH", "PRELEVEMENT", "TNS", "BIEN LOCATIF", "BIEN", "INDUSTRIE", "DROIT DE PREEMPTION", "USUFRUITIER", "BANQUE AUTORISEE", "FABRICATION", "MACHINE A AFFRANCHIR", "SUBVENTION D'EQUIPEMENT", "PLACEMENT A REVENU FIXE", "ASSURANCE SOCIALE", "PROPRIETE BATIE", "LOCATION", "OUVERTURE", "TAXE", "MUTATION A TITRE ONEREUX", "CALAMITE AGRICOLE", "RETENUE", "AMORTISSEMENT", "CHARGE DEDUCTIBLE", "OBLIGATION", "PROPRIETAIRE", "MONUMENT HISTORIQUE", "DROIT DE TIMBRE", "BON DE CAISSE", "BAREME", "MEUBLE" ] }, "TITREFULL": "Décret n° 67-107 du 24 janvier 1967 portant incorporation dans le code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000677356", "NUM": "67-107", "DATE_PUBLI": "1967-02-10", "DATE_TEXTE": "1967-01-24", "ORIGINE_PUBLI": "JORF n°0035 du 10 février 1967", "PAGE_DEB_PUBLI": 1433, "PAGE_FIN_PUBLI": 1488 } }, "META_COMMUN": { "ID": "JORFTEXT000000677356", "URL": "texte/version/JORF/TEXT/00/00/00/67/73/JORFTEXT000000677356.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX967107" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000684760": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE (ART. 12),16,17; ART. 31,52 INCORPORES DANS LE CODE GENERAL DES IMPOTS." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000693703", "#text": "Ordonnance du 30 décembre 1944", "@sens": "source", "@cidtexte": "JORFTEXT000000693703", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1944-12-30" }, { "@id": "JORFTEXT000000327050", "#text": "Décret n° 48-549 du 30 mars 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000327050", "@numtexte": "48-549", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1948-03-30" }, { "@id": "JORFTEXT000000500287", "#text": "Décret n° 48-551 du 30 mars 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000500287", "@numtexte": "48-551", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1948-03-30" }, { "@id": "JORFTEXT000000691262", "#text": "Décret n° 48-550 du 30 mars 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000691262", "@numtexte": "48-550", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1948-03-30" }, { "@id": "JORFTEXT000000873590", "#text": "Décret n° 48-552 du 30 mars 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000873590", "@numtexte": "48-552", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1948-03-30" }, { "@id": "LEGIARTI000006462815", "@num": "1", "#text": "Loi n°48-1360 du 1 septembre 1948 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000879802", "@numtexte": "48-1360", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1948-09-01" }, { "@id": "LEGIARTI000006462889", "@num": "3 quinquies", "#text": "Loi n°48-1360 du 1 septembre 1948 - art. 3 quinquies (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000879802", "@numtexte": "48-1360", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1948-09-01" }, { "@id": "JORFTEXT000000879802", "#text": "Loi n° 48-1360 du 1er septembre 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000879802", "@numtexte": "48-1360", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-09-01" }, { "@id": "JORFARTI000002068388", "@num": "1", "#text": "Loi n° 48-1360 du 1er septembre 1948 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000879802", "@numtexte": "48-1360", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-09-01" }, { "@id": "LEGIARTI000006272574", "@num": "16", "#text": "Loi n°49-874 du 5 juillet 1949 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878003", "@numtexte": "49-874", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1949-07-05" }, { "@id": "JORFTEXT000000878003", "#text": "Loi n°49-874 du 5 juillet 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000878003", "@numtexte": "49-874", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-07-05" }, { "@id": "JORFARTI000002466169", "@num": "16", "#text": "Loi n°49-874 du 5 juillet 1949 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000878003", "@numtexte": "49-874", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-07-05" }, { "@id": "JORFTEXT000000337770", "#text": "Décret n° 57-813 du 22 juillet 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000337770", "@numtexte": "57-813", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1957-07-22" }, { "@id": "JORFTEXT000000886689", "#text": "Ordonnance n° 58-1374 du 30 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFARTI000002293933", "@num": "153", "#text": "Ordonnance n° 58-1374 du 30 décembre 1958 - art. 153", "@sens": "source", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFTEXT000000321885", "#text": "Ordonnance n°59-247 du 4 février 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000321885", "@numtexte": "59-247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-02-04" }, { "@id": "JORFARTI000001686779", "@num": "6", "#text": "Ordonnance n°59-247 du 4 février 1959 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000321885", "@numtexte": "59-247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-02-04" }, { "@id": "JORFTEXT000000874214", "#text": "Loi n°59-1472 du 28 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000874921", "#text": "Loi n°61-1449 du 29 décembre 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000874921", "@numtexte": "61-1449", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-29" }, { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000002280465", "@num": "33", "#text": "Loi n°63-254 du 15 mars 1963 - art. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000875392", "#text": "Loi n°63-1241 du 19 décembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000875392", "@numtexte": "63-1241", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-19" }, { "@id": "JORFARTI000001865035", "@num": "70", "#text": "Loi n°63-1241 du 19 décembre 1963 - art. 70", "@sens": "source", "@cidtexte": "JORFTEXT000000875392", "@numtexte": "63-1241", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-19" }, { "@id": "JORFARTI000002460946", "@num": "8", "#text": "Loi n°63-1241 du 19 décembre 1963 - art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000875392", "@numtexte": "63-1241", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-19" }, { "@id": "JORFTEXT000000875180", "#text": "Loi n° 63-1293 du 21 décembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000875180", "@numtexte": "63-1293", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-21" }, { "@id": "JORFARTI000001094225", "@num": "5", "#text": "Loi n° 63-1293 du 21 décembre 1963 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000875180", "@numtexte": "63-1293", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-21" }, { "@id": "JORFTEXT000000319965", "#text": "Loi n° 64-707 du 10 juillet 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000319965", "@numtexte": "64-707", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-07-10" }, { "@id": "JORFARTI000001492038", "@num": "43", "#text": "Loi n° 64-707 du 10 juillet 1964 - art. 43", "@sens": "source", "@cidtexte": "JORFTEXT000000319965", "@numtexte": "64-707", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-07-10" }, { "@id": "LEGIARTI000022931875", "@num": "43", "#text": "Loi n°64-707 du 10 juillet 1964 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319965", "@numtexte": "64-707", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1964-07-10" }, { "@id": "JORFTEXT000000508930", "#text": "Décret n°64-1312 du 24 décembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000508930", "@numtexte": "64-1312", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-24" }, { "@id": "JORFTEXT000000330365", "#text": "Décret n°64-1355 du 30 décembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000330365", "@numtexte": "64-1355", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-30" }, { "@id": "JORFTEXT000000684413", "#text": "Décret n°64-1356 du 30 décembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000684413", "@numtexte": "64-1356", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-30" }, { "@id": "JORFTEXT000000684414", "#text": "Décret n°64-1357 du 30 décembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000684414", "@numtexte": "64-1357", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-30" }, { "@id": "LEGIARTI000006485303", "@num": "1", "#text": "Décret n°64-1357 du 30 décembre 1964 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684414", "@numtexte": "64-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-30" }, { "@id": "LEGIARTI000006485303", "@num": "1", "#text": "Décret n°64-1357 du 30 décembre 1964 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684414", "@numtexte": "64-1357", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-30" }, { "@id": "JORFTEXT000000851892", "#text": "Décret n°65-267 du 5 avril 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000851892", "@numtexte": "65-267", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-04-05" }, { "@id": "JORFTEXT000000442616", "#text": "Arrêté du 26 juin 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000442616", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1965-06-26" }, { "@id": "JORFTEXT000000442617", "#text": "Arrêté du 26 juin 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000442617", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1965-06-26" }, { "@id": "JORFTEXT000000320406", "#text": "Loi n°65-554 du 10 juillet 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000320406", "@numtexte": "65-554", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "JORFARTI000002280736", "@num": "9", "#text": "Loi n°65-554 du 10 juillet 1965 - art. 9, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320406", "@numtexte": "65-554", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "JORFTEXT000000439880", "#text": "Arrêté du 19 juillet 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000439880", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1965-07-19" }, { "@id": "JORFTEXT000000691977", "#text": "Loi n°65-997 du 29 novembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000691977", "@numtexte": "65-997", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-11-29" }, { "@id": "JORFARTI000002280744", "@num": "16", "#text": "Loi n°65-997 du 29 novembre 1965 - art. 16, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000691977", "@numtexte": "65-997", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-11-29" }, { "@id": "JORFARTI000001867889", "@num": "6", "#text": "Loi n°65-997 du 29 novembre 1965 - art. 6, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000691977", "@numtexte": "65-997", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-11-29" }, { "@id": "JORFTEXT000000850468", "#text": "Décret n°65-1054 du 29 novembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000850468", "@numtexte": "65-1054", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-11-29" }, { "@id": "JORFTEXT000000850702", "#text": "Décret n°65-1065 du 7 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000850702", "@numtexte": "65-1065", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-07" }, { "@id": "JORFTEXT000000887469", "#text": "Décret n°66-20 du 7 janvier 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000887469", "@numtexte": "66-20", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-01-07" }, { "@id": "JORFTEXT000000692245", "#text": "Loi n°66-537 du 24 juillet 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006283031", "@num": "505", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 505 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFARTI000001295664", "@num": "505", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 505, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000320872", "#text": "Loi n°66-935 du 17 décembre 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000320872", "@numtexte": "66-935", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-12-17" }, { "@id": "JORFARTI000001140706", "@num": "54", "#text": "Loi n°66-935 du 17 décembre 1966 - art. 54, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320872", "@numtexte": "66-935", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-12-17" }, { "@id": "JORFTEXT000000677356", "#text": "Décret n°67-107 du 24 janvier 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000677356", "@numtexte": "67-107", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-01-24" }, { "@id": "JORFARTI000002262318", "@num": "1", "#text": "Décret n°67-107 du 24 janvier 1967 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000677356", "@numtexte": "67-107", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-01-24" }, { "@id": "JORFARTI000001289229", "@num": "2", "#text": "Décret n°67-107 du 24 janvier 1967 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000677356", "@numtexte": "67-107", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-01-24" }, { "@id": "JORFARTI000001859481", "@num": "4", "#text": "Décret n°67-107 du 24 janvier 1967 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000677356", "@numtexte": "67-107", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-01-24" }, { "@id": "JORFTEXT000000320878", "#text": "Loi n°67-1114 du 21 décembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000002072714", "@num": "50", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 50, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000001864998", "@num": "61", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 61, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000001681043", "@num": "90", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 90, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000512969", "#text": "Décision Européenne du 4 avril 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000512969", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1968-04-04" }, { "@id": "JORFTEXT000000693194", "#text": "Loi n°69-1160 du 24 décembre 1969", "@sens": "cible", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFTEXT000000693424", "#text": "Loi n°70-1199 du 21 décembre 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFARTI000001522863", "@num": "60", "#text": "Loi n°70-1199 du 21 décembre 1970 - art. 60, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFARTI000001491409", "@num": "89", "#text": "Loi n°70-1199 du 21 décembre 1970 - art. 89, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFARTI000001866756", "@num": "95", "#text": "Loi n°70-1199 du 21 décembre 1970 - art. 95, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFTEXT000000687668", "#text": "Loi n°71-579 du 16 juillet 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000687668", "@numtexte": "71-579", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFARTI000001295306", "@num": "1", "#text": "Loi n°71-579 du 16 juillet 1971 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000687668", "@numtexte": "71-579", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFARTI000001490543", "@num": "4", "#text": "Loi n°71-579 du 16 juillet 1971 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000687668", "@numtexte": "71-579", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000638061", "#text": "Arrêté du 28 février 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000638061", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-02-28" }, { "@id": "JORFTEXT000000699570", "#text": "Loi n°76-1285 du 31 décembre 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000699570", "@numtexte": "76-1285", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-31" }, { "@id": "JORFARTI000002479809", "@num": "21", "#text": "Loi n°76-1285 du 31 décembre 1976 - art. 21, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000699570", "@numtexte": "76-1285", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-31" }, { "@id": "JORFTEXT000000339920", "#text": "Ordonnance n°77-1106 du 26 septembre 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000339920", "@numtexte": "77-1106", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "JORFARTI000001118553", "@num": "12", "#text": "Ordonnance n°77-1106 du 26 septembre 1977 - art. 12, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339920", "@numtexte": "77-1106", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGIARTI000006316936", "@num": "14", "#text": "Ordonnance n°77-1106 du 26 septembre 1977 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339920", "@numtexte": "77-1106", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "JORFARTI000002294029", "@num": "14", "#text": "Ordonnance n°77-1106 du 26 septembre 1977 - art. 14, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339920", "@numtexte": "77-1106", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "JORFTEXT000000516442", "#text": "Décret n°78-621 du 31 mai 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000516442", "@numtexte": "78-621", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "JORFTEXT000000880699", "#text": "Décret n°79-113 du 25 janvier 1979", "@sens": "cible", "@cidtexte": "JORFTEXT000000880699", "@numtexte": "79-113", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-01-25" }, { "@id": "JORFARTI000002477528", "@num": "1", "#text": "Décret n°79-113 du 25 janvier 1979 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000880699", "@numtexte": "79-113", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-01-25" }, { "@id": "JORFTEXT000000704427", "#text": "Loi n°82-1152 du 30 décembre 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000704427", "@numtexte": "82-1152", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-30" }, { "@id": "JORFARTI000001295242", "@num": "33", "#text": "Loi n°82-1152 du 30 décembre 1982 - art. 33, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000704427", "@numtexte": "82-1152", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-30" }, { "@id": "JORFTEXT000000691996", "#text": "Loi n°83-1 du 3 janvier 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000691996", "@numtexte": "83-1", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-03" }, { "@id": "JORFARTI000002277205", "@num": "47", "#text": "Loi n°83-1 du 3 janvier 1983 - art. 47, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000691996", "@numtexte": "83-1", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-03" }, { "@id": "JORFTEXT000000317541", "#text": "Loi n°86-972 du 19 août 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000317541", "@numtexte": "86-972", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-08-19" }, { "@id": "JORFARTI000001295522", "@num": "19", "#text": "Loi n°86-972 du 19 août 1986 - art. 19, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000317541", "@numtexte": "86-972", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-08-19" }, { "@id": "JORFTEXT000000684072", "#text": "Loi n°88-70 du 22 janvier 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000684072", "@nortexte": "ECOX8700048L", "@numtexte": "88-70", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-01-22" }, { "@id": "JORFARTI000001685841", "@num": "26", "#text": "Loi n°88-70 du 22 janvier 1988 - art. 26, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000684072", "@nortexte": "ECOX8700048L", "@numtexte": "88-70", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-01-22" }, { "@id": "JORFTEXT000000506144", "#text": "Arrêté du 17 novembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000506144", "@nortexte": "AGRR8802026A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-11-17" }, { "@id": "JORFTEXT000000172762", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000172762", "@nortexte": "MENF9101187A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-06-24" }, { "@id": "JORFTEXT000000346611", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000346611", "@nortexte": "MENG9305227A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-10" }, { "@id": "JORFTEXT000000713260", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000713260", "@nortexte": "MENG9305719A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-07-20" }, { "@id": "JORFTEXT000000181860", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000181860", "@nortexte": "MENG9400146A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-04" }, { "@id": "JORFTEXT000000549551", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000549551", "@nortexte": "AGRX9400388D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-09-06" }, { "@id": "JORFTEXT000000189869", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000189869", "@nortexte": "MENF9501769A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-08-25" }, { "@id": "JORFTEXT000000371076", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000371076", "@nortexte": "MENG9501973A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-09-12" }, { "@id": "JORFTEXT000000197017", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000197017", "@nortexte": "MENR9603357A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-11-19" }, { "@id": "JORFTEXT000000201274", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000201274", "@nortexte": "MENR9701256A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-06" }, { "@id": "JORFTEXT000000751654", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000751654", "@nortexte": "MENR9702899A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-17" }, { "@id": "JORFTEXT000000206724", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000206724", "@nortexte": "MENC9802212A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-08-19" }, { "@id": "JORFTEXT000000760591", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000760591", "@nortexte": "MENE9900629A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-24" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "JORFTEXT000000377949", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000377949", "@nortexte": "MENE9900772A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-04-13" }, { "@id": "JORFTEXT000000396515", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000396515", "@nortexte": "MENE9901455A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-07-06" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000204317", "#text": "Ordonnance2000-549", "@sens": "cible", "@cidtexte": "JORFTEXT000000204317", "@nortexte": "MENX0000033P", "@typelien": "MODIFIE", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435989", "@num": "7", "#text": "Rapport - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000583540", "@nortexte": "MENX0000033R", "@numtexte": "2000-549", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "LEGIARTI000006435990", "@num": "7", "#text": "Rapport - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000583540", "@nortexte": "MENX0000033R", "@numtexte": "2000-549", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "JORFTEXT000000232779", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000232779", "@nortexte": "MENE0202340A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-10-03" }, { "@id": "LEGIARTI000006312455", "@num": "1635 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312456", "@num": "1635 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312457", "@num": "1635 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303737", "@num": "234 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 234 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303735", "@num": "234 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 234 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303740", "@num": "234 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 234 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303734", "@num": "234 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 234 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303736", "@num": "234 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 234 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303733", "@num": "234 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 234 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303738", "@num": "234 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 234 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303739", "@num": "234 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 234 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019264736", "@num": "234 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 234 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304107", "@num": "239 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305324", "@num": "741 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 741 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305323", "@num": "741 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 741 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615992", "@num": "343 bis", "#text": "Code des douanes - art. 343 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615940", "@num": "414", "#text": "Code des douanes - art. 414 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610265", "@num": "L121-1", "#text": "Code forestier - art. L121-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610268", "@num": "L121-2", "#text": "Code forestier - art. L121-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610269", "@num": "L121-3", "#text": "Code forestier - art. L121-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610271", "@num": "L121-4", "#text": "Code forestier - art. L121-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610276", "@num": "L121-5", "#text": "Code forestier - art. L121-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610279", "@num": "L121-6", "#text": "Code forestier - art. L121-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610283", "@num": "L121-7", "#text": "Code forestier - art. L121-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610286", "@num": "L122-2", "#text": "Code forestier - art. L122-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610287", "@num": "L122-3", "#text": "Code forestier - art. L122-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610289", "@num": "L122-4", "#text": "Code forestier - art. L122-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610290", "@num": "L122-5", "#text": "Code forestier - art. L122-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610292", "@num": "L122-6", "#text": "Code forestier - art. L122-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610293", "@num": "L122-7", "#text": "Code forestier - art. L122-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610298", "@num": "L123-1", "#text": "Code forestier - art. L123-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610300", "@num": "L123-2", "#text": "Code forestier - art. L123-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610302", "@num": "L124-1", "#text": "Code forestier - art. L124-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610304", "@num": "L124-2", "#text": "Code forestier - art. L124-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610397", "@num": "L143-1", "#text": "Code forestier - art. L143-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006611230", "@num": "R*121-7", "#text": "Code forestier - art. R*121-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006611321", "@num": "R*123-5", "#text": "Code forestier - art. R*123-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006611212", "@num": "R121-2", "#text": "Code forestier - art. R121-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006611284", "@num": "R122-13", "#text": "Code forestier - art. R122-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006611274", "@num": "R122-9", "#text": "Code forestier - art. R122-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465322", "@num": "234 nonies", "#text": "Code général des impôts, CGI. - art. 234 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038834395", "@num": "234 nonies", "#text": "Code général des impôts, CGI. - art. 234 nonies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315471", "@num": "L206", "#text": "Livre des procédures fiscales - art. L206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315488", "@num": "L220", "#text": "Livre des procédures fiscales - art. L220 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315504", "@num": "L232", "#text": "Livre des procédures fiscales - art. L232 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315505", "@num": "L232", "#text": "Livre des procédures fiscales - art. L232 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315505", "@num": "L232", "#text": "Livre des procédures fiscales - art. L232 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 64-1278 du 23 décembre 1964", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1964", "LOI DE FINANCES", "LOI DE FINANCES RECTIFICATIVE", "COLLECTIF BUDGETAIRE", "COMPTABILITE PUBLIQUE", "SYNDICAT", "TAXE SUR LE CHIFFRE D'AFFAIRES", "EXPLOITANT AGRICOLE", "SOCIETE", "ENSEIGNEMENT", "IMMUNITE FISCALE", "COLLECTIVITE LOCALE", "DEDUCTION", "COMMUNE", "CAHIER DES CLAUSES ADMINISTRATIVES GENERALES", "ONF", "AVANCE REMBOURSABLE", "DEPARTEMENT", "FINANCEMENT CONSTRUCTION", "SOCIETE IMMOBILIERE", "CONCOURS", "MARCHE PUBLIC", "PARAFISCALITE POUR LE SECTEUR TEXTILE", "ASSURANCE", "IMPOT SUR LE REVENU", "EXONERATION", "DROIT DE LA PATENTE", "ATTRIBUTION DE BIEN", "CGI", "COMMUNAUTE FRANCAISE", "ARMEE", "EDUCATION PHYSIQUE", "TOGO", "LOI DU 01-09-1948", "FINANCES", "CAMEROUN", "PRETS", "COMMERCE", "PRIX", "RECRUTEMENT", "BUDGET ANNEXE", "LOGEMENT", "DEFENSE", "ASSURE SOCIAL", "PERSONNE PHYSIQUE", "COMPTEUR", "PERSONNEL", "ETABLISSEMENT PRIVE", "LOYER", "DROIT D'APPORT", "AVANCE", "PROPRIETE BATIE", "BAIL", "PRESTATION", "ETABLISSEMENT INDUSTRIEL", "FRAIS", "PENSIONS", "GARANTIE DE L'ETAT", "CREATION", "OFFICE DES CHANGES", "EPARGNE CREDIT", "TAXE SPECIALE D'EQUIPEMENT", "IMPOT", "SOCIETE DE CONSTRUCTION", "ORGANISATION DES POUVOIRS PUBLICS", "CREDIT", "COMPAGNIE FRANCAISE D'ASSURANCE", "COURTIER", "ALIMENTATION", "REGIE NATIONALE DES USINES RENAULT", "ENERGIE", "PHARMACIE", "AGENT DE CHANGE", "EMPRUNT", "URBANISME", "SECURITE SOCIALE", "IMPOT FONCIER", "COFACE", "SOUS-TRAITANT", "VALEUR MOBILIERE", "DOM", "TAXE PARAFISCALE", "REGION PARISIENNE", "COOPERATIVE AGRICOLE", "ELECTION", "BOURSE DE VALEUR", "FUSION", "MUTATION A TITRE GRATUIT", "GESTION", "PARLEMENT", "BAPSA", "SECOND DEGRE", "STATUT", "ELECTRICITE", "COMMUNICATION AVEC LE PARLEMENT", "OUTRE-MER", "COMPTE SPECIAL", "PRESCRIPTION QUADRIENNALE", "PROLONGATION", "AGRICULTURE", "GAZ", "INDUSTRIE", "ORIENTATION AGRICOLE", "CONDITION D'OCTROI", "PROPRIETE NON BATIE", "PENSION MILITAIRE", "LOCAL A USAGE D'HABITATION", "CHARGE", "PRESTATION SOCIALE AGRICOLE", "ENSEIGNEMENT TECHNIQUE", "ASSURANCE SOCIALE", "TAXE", "RETRAITE", "MEDICAMENT", "JUSTICE", "HABILITATION", "TAXE LOCALE D'EQUIPEMENT", "CREDIT DE PAIEMENT" ] }, "TITREFULL": "Loi de finances rectificative pour 1964 (n° 64-1278 du 23 décembre 1964)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000684760", "NUM": "64-1278", "DATE_PUBLI": "1964-12-24", "DATE_TEXTE": "1964-12-23", "ORIGINE_PUBLI": "JORF du 24 décembre 1964", "PAGE_DEB_PUBLI": 11503, "PAGE_FIN_PUBLI": 11510 } }, "META_COMMUN": { "ID": "JORFTEXT000000684760", "URL": "texte/version/JORF/TEXT/00/00/00/68/47/JORFTEXT000000684760.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9641278" } }, "RECT": { "CONTENU": "RECT. JO DU 31-12-1964 P11867." }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000687073": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000001295111", "@num": "27", "#text": "Loi n°63-254 du 15 mars 1963 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" } ] }, "TITRE": "Décret n°63-677 du 9 juillet 1963", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "REFORME DE L'ENREGISTREMENT" ] }, "TITREFULL": "Décret n°63-677 du 9 juillet 1963 PRIS POUR L'APPLICATION DE L'ART. 27-VI (AL. 2) DE LA LOI 63-254 DU 15 MARS 1963" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000687073", "NUM": "63-677", "DATE_PUBLI": "1963-07-12", "DATE_TEXTE": "1963-07-09", "ORIGINE_PUBLI": "JORF du 12 juillet 1963", "PAGE_DEB_PUBLI": 6316 } }, "META_COMMUN": { "ID": "JORFTEXT000000687073", "URL": "texte/version/JORF/TEXT/00/00/00/68/70/JORFTEXT000000687073.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX963677" } } }, "JORFTEXT000000687074": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000001681501", "@num": "28", "#text": "Loi n°63-254 du 15 mars 1963 - art. 28", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000001096475", "@num": "29", "#text": "Loi n°63-254 du 15 mars 1963 - art. 29", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000674923", "#text": "Décret n°65-165 du 27 février 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000674923", "@numtexte": "65-165", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-02-27" } ] }, "TITRE": "Décret n°63-678 du 9 juillet 1963", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "REFORME DE L'ENREGISTREMENT" ] }, "TITREFULL": "Décret n°63-678 du 9 juillet 1963 RELATIF A L'ENTREE EN VIGUEUR ET AUX MODALITES D'APPLICATION DES DISPOSITIONS DES ART. 28 & 29 DE LA LOI 63-254 DU 15 MARS 1963" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000687074", "NUM": "63-678", "DATE_PUBLI": "1963-07-12", "DATE_TEXTE": "1963-07-09", "ORIGINE_PUBLI": "JORF du 12 juillet 1963", "PAGE_DEB_PUBLI": 6316 } }, "META_COMMUN": { "ID": "JORFTEXT000000687074", "URL": "texte/version/JORF/TEXT/00/00/00/68/70/JORFTEXT000000687074.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX963678" } }, "RECT": { "CONTENU": "RECT.140763 P6423" } }, "JORFTEXT000000687075": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000001096476", "@num": "30", "#text": "Loi n°63-254 du 15 mars 1963 - art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000001295173", "@num": "31", "#text": "Loi n°63-254 du 15 mars 1963 - art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000002464261", "@num": "32", "#text": "Loi n°63-254 du 15 mars 1963 - art. 32", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "LEGIARTI000006295118", "@num": "373", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 373 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°63-679 du 9 juillet 1963", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "REFORME DE L'ENREGISTREMENT" ] }, "TITREFULL": "Décret n°63-679 du 9 juillet 1963 RELATIF A L'ENTREE EN VIGUEUR ET AUX MODALITES D'APPLICATION DES DISPOSITIONS DES ART. 30 A 32 DE LA LOI 63-254 DU 15 MARS 1963" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000687075", "NUM": "63-679", "DATE_PUBLI": "1963-07-12", "DATE_TEXTE": "1963-07-09", "ORIGINE_PUBLI": "JORF du 12 juillet 1963", "PAGE_DEB_PUBLI": 6318 } }, "META_COMMUN": { "ID": "JORFTEXT000000687075", "URL": "texte/version/JORF/TEXT/00/00/00/68/70/JORFTEXT000000687075.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX963679" } } }, "JORFTEXT000000691977": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE : ART. 2 (I A IV,3,4 (I A III,6,7 (I,III),8,9,10,11,12 (I),13,16,48,51,52,54,56,58 (IV),5,7 (I A XII),76 (B),77 incorporés dans le CGI" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000888394", "#text": "Ordonnance n° 45-1283 du 15 juin 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000888394", "@numtexte": "45-1283", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-06-15" }, { "@id": "JORFTEXT000000701433", "#text": "Ordonnance n°45-1762 du 8 août 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000701433", "@numtexte": "45-1762", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-08-08" }, { "@id": "JORFTEXT000000522108", "#text": "Ordonnance n°45-2522 du 19 octobre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000522108", "@numtexte": "45-2522", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-19" }, { "@id": "JORFTEXT000000705362", "#text": "Ordonnance n°58-896 du 23 septembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000705362", "@numtexte": "58-896", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-23" }, { "@id": "JORFTEXT000000509269", "#text": "Loi n° 61-825 du 29 juillet 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000509269", "@numtexte": "61-825", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-07-29" }, { "@id": "JORFTEXT000000874933", "#text": "Loi n°61-845 du 2 août 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000874933", "@numtexte": "61-845", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-08-02" }, { "@id": "JORFARTI000001867533", "@num": "7", "#text": "Loi n°61-845 du 2 août 1961 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000874933", "@numtexte": "61-845", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-08-02" }, { "@id": "JORFTEXT000000684270", "#text": "Loi n°62-873 du 31 juillet 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000684270", "@numtexte": "62-873", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1962-07-31" }, { "@id": "JORFARTI000001491182", "@num": "34", "#text": "Loi n°62-873 du 31 juillet 1962 - art. 34", "@sens": "source", "@cidtexte": "JORFTEXT000000684270", "@numtexte": "62-873", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1962-07-31" }, { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000001096476", "@num": "30", "#text": "Loi n°63-254 du 15 mars 1963 - art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000002280465", "@num": "33", "#text": "Loi n°63-254 du 15 mars 1963 - art. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000313016", "#text": "LOI n° 63-778 du 31 juillet 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000313016", "@numtexte": "63-778", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-07-31" }, { "@id": "JORFARTI000001491692", "@num": "12", "#text": "LOI n° 63-778 du 31 juillet 1963 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000313016", "@numtexte": "63-778", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-07-31" }, { "@id": "JORFTEXT000000684760", "#text": "Loi n° 64-1278 du 23 décembre 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFARTI000001680447", "@num": "27", "#text": "Loi n° 64-1278 du 23 décembre 1964 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFARTI000001862782", "@num": "49", "#text": "Loi n° 64-1278 du 23 décembre 1964 - art. 49", "@sens": "source", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFTEXT000000875634", "#text": "Loi n°64-1279 du 23 décembre 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000875634", "@numtexte": "64-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFARTI000001862783", "@num": "13", "#text": "Loi n°64-1279 du 23 décembre 1964 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000875634", "@numtexte": "64-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFARTI000001489144", "@num": "19", "#text": "Loi n°64-1279 du 23 décembre 1964 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000875634", "@numtexte": "64-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFARTI000001489147", "@num": "50", "#text": "Loi n°64-1279 du 23 décembre 1964 - art. 50", "@sens": "source", "@cidtexte": "JORFTEXT000000875634", "@numtexte": "64-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFTEXT000000320403", "#text": "Loi n°65-543 du 8 juillet 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000320403", "@numtexte": "65-543", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-08" }, { "@id": "JORFARTI000001867830", "@num": "5", "#text": "Loi n°65-543 du 8 juillet 1965 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000320403", "@numtexte": "65-543", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-08" }, { "@id": "JORFTEXT000000304798", "#text": "Décret n°65-1013 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000304798", "@numtexte": "65-1013", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000669311", "#text": "Décret n°65-1014 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000669311", "@numtexte": "65-1014", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000850457", "#text": "Décret n°65-1015 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000850457", "@numtexte": "65-1015", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000496785", "#text": "Décret n°65-1016 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000496785", "@numtexte": "65-1016", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000669313", "#text": "Décret n°65-1017 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000669313", "@numtexte": "65-1017", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000304800", "#text": "Décret n°65-1018 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000304800", "@numtexte": "65-1018", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000304801", "#text": "Décret n°65-1019 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000304801", "@numtexte": "65-1019", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000497000", "#text": "Décret n°65-1020 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000497000", "@numtexte": "65-1020", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000304802", "#text": "Décret n°65-1021 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000304802", "@numtexte": "65-1021", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000497004", "#text": "Décret n°65-1022 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000497004", "@numtexte": "65-1022", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000669314", "#text": "Décret n°65-1023 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000669314", "@numtexte": "65-1023", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000669554", "#text": "Décret n°65-1024 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000669554", "@numtexte": "65-1024", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000309380", "#text": "Décret n°65-1025 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000309380", "@numtexte": "65-1025", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000309381", "#text": "Décret n°65-1026 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000309381", "@numtexte": "65-1026", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000850461", "#text": "Décret n°65-1027 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000850461", "@numtexte": "65-1027", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000669556", "#text": "Décret n°65-1028 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000669556", "@numtexte": "65-1028", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000850462", "#text": "Décret n°65-1029 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000850462", "@numtexte": "65-1029", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000669557", "#text": "Décret n°65-1030 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000669557", "@numtexte": "65-1030", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000309872", "#text": "Décret n°65-1031 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000309872", "@numtexte": "65-1031", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000669558", "#text": "Décret n°65-1032 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000669558", "@numtexte": "65-1032", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000669559", "#text": "Décret n°65-1033 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000669559", "@numtexte": "65-1033", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000497006", "#text": "Décret n°65-1034 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000497006", "@numtexte": "65-1034", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000850463", "#text": "Décret n°65-1035 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000850463", "@numtexte": "65-1035", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000669560", "#text": "Décret n°65-1036 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000669560", "@numtexte": "65-1036", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000497007", "#text": "Décret n°65-1037 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000497007", "@numtexte": "65-1037", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000850464", "#text": "Décret n°65-1038 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000850464", "@numtexte": "65-1038", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000497008", "#text": "Décret n°65-1039 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000497008", "@numtexte": "65-1039", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000497009", "#text": "Décret n°65-1040 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000497009", "@numtexte": "65-1040", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000497010", "#text": "Décret n°65-1041 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000497010", "@numtexte": "65-1041", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000497011", "#text": "Décret n°65-1042 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000497011", "@numtexte": "65-1042", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000669321", "#text": "Décret n°65-1043 du 1 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000669321", "@numtexte": "65-1043", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-01" }, { "@id": "JORFTEXT000000657269", "#text": "Arrêté du 23 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000657269", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1965-12-23" }, { "@id": "JORFTEXT000000847339", "#text": "Arrêté du 23 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000847339", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1965-12-23" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000503942", "#text": "Loi n°65-1154 du 30 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000503942", "@numtexte": "65-1154", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-12-30" }, { "@id": "JORFARTI000001862901", "@num": "16", "#text": "Loi n°65-1154 du 30 décembre 1965 - art. 16, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000503942", "@numtexte": "65-1154", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-12-30" }, { "@id": "JORFTEXT000000691767", "#text": "Décret n°66-26 du 7 janvier 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000691767", "@numtexte": "66-26", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-01-07" }, { "@id": "JORFTEXT000000694467", "#text": "Décret n°66-99 du 18 février 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000694467", "@numtexte": "66-99", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-02-18" }, { "@id": "JORFTEXT000000480747", "#text": "Arrêté du 28 février 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000480747", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1966-02-28" }, { "@id": "JORFTEXT000000480517", "#text": "Arrêté du 28 février 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000480517", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1966-02-28" }, { "@id": "JORFTEXT000000663875", "#text": "Arrêté du 9 mars 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000663875", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1966-03-09" }, { "@id": "JORFTEXT000000851022", "#text": "Arrêté du 3 mai 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000851022", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1966-05-03" }, { "@id": "JORFTEXT000000849323", "#text": "Arrêté du 3 juin 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000849323", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1966-06-03" }, { "@id": "JORFTEXT000000337484", "#text": "Décret n°66-348 du 3 juin 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000337484", "@numtexte": "66-348", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-06-03" }, { "@id": "JORFTEXT000000320872", "#text": "Loi n°66-935 du 17 décembre 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000320872", "@numtexte": "66-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-12-17" }, { "@id": "JORFARTI000001295670", "@num": "14", "#text": "Loi n°66-935 du 17 décembre 1966 - art. 14, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320872", "@numtexte": "66-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-12-17" }, { "@id": "JORFARTI000001491262", "@num": "21", "#text": "Loi n°66-935 du 17 décembre 1966 - art. 21, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320872", "@numtexte": "66-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-12-17" }, { "@id": "JORFTEXT000000880575", "#text": "Loi n°66-948 du 22 décembre 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000880575", "@numtexte": "66-948", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-12-22" }, { "@id": "JORFARTI000002471741", "@num": "47", "#text": "Loi n°66-948 du 22 décembre 1966 - art. 47, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000880575", "@numtexte": "66-948", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-12-22" }, { "@id": "JORFTEXT000000887096", "#text": "Décret n°66-957 du 22 décembre 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000887096", "@numtexte": "66-957", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-12-22" }, { "@id": "JORFARTI000001494855", "@num": "19", "#text": "Décret n°66-957 du 22 décembre 1966 - art. 19, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000887096", "@numtexte": "66-957", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-12-22" }, { "@id": "JORFTEXT000000677356", "#text": "Décret n°67-107 du 24 janvier 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000677356", "@numtexte": "67-107", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-01-24" }, { "@id": "JORFARTI000002262318", "@num": "1", "#text": "Décret n°67-107 du 24 janvier 1967 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000677356", "@numtexte": "67-107", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-01-24" }, { "@id": "JORFARTI000001859481", "@num": "4", "#text": "Décret n°67-107 du 24 janvier 1967 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000677356", "@numtexte": "67-107", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-01-24" }, { "@id": "JORFTEXT000000699936", "#text": "Ordonnance n°67-694 du 17 août 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000699936", "@numtexte": "67-694", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-08-17" }, { "@id": "JORFTEXT000000513691", "#text": "Décret n°67-910 du 12 octobre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000513691", "@numtexte": "67-910", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-10-12" }, { "@id": "JORFTEXT000000307448", "#text": "Décret n°67-1015 du 20 novembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000307448", "@numtexte": "67-1015", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-11-20" }, { "@id": "JORFTEXT000000320878", "#text": "Loi n°67-1114 du 21 décembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000001681042", "@num": "30", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 30, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "LEGIARTI000006671398", "@num": "14", "#text": "Décret n°69-189 du 26 février 1969 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336121", "@numtexte": "69-189", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-02-26" }, { "@id": "JORFTEXT000000518548", "#text": "Décret n°70-857 du 21 septembre 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000518548", "@numtexte": "70-857", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-09-21" }, { "@id": "JORFTEXT000000875285", "#text": "Décret n°75-46 du 22 janvier 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000875285", "@numtexte": "75-46", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-22" }, { "@id": "LEGIARTI000006364379", "@num": "34", "#text": "Loi n°76-394 du 6 mai 1976 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522258", "@numtexte": "76-394", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-06" }, { "@id": "JORFTEXT000000704666", "#text": "Loi n°77-646 du 24 juin 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000704666", "@numtexte": "77-646", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-24" }, { "@id": "JORFTEXT000000886901", "#text": "Décret n°85-709 du 12 juillet 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000886901", "@numtexte": "85-709", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-07-12" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n°88-1149 du 23 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000885251", "#text": "Décret n°89-341 du 29 mai 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000885251", "@nortexte": "AGRS8900894D", "@numtexte": "89-341", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-05-29" }, { "@id": "JORFTEXT000000717325", "#text": "DECRET90-937", "@sens": "cible", "@cidtexte": "JORFTEXT000000717325", "@nortexte": "INTB9000286D", "@numtexte": "90-937", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-10-17" }, { "@id": "JORFTEXT000000533880", "#text": "LOI91-5", "@sens": "cible", "@cidtexte": "JORFTEXT000000533880", "@nortexte": "AGRX9000138L", "@numtexte": "91-5", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-01-03" }, { "@id": "JORFTEXT000000536085", "#text": "LOI91-428", "@sens": "cible", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "JORFTEXT000000536085", "#text": "LOI91-428", "@sens": "cible", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "JORFTEXT000000866720", "#text": "Décret n°91-835 du 30 août 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000866720", "@nortexte": "AGRS9101601D", "@numtexte": "91-835", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-08-30" }, { "@id": "JORFTEXT000000332836", "#text": "Décret n°91-1227 du 6 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000332836", "@nortexte": "AGRR9101446D", "@numtexte": "91-1227", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-06" }, { "@id": "JORFTEXT000000360364", "#text": "DECRET92-1383", "@sens": "cible", "@cidtexte": "JORFTEXT000000360364", "@nortexte": "AGRA9202602D", "@numtexte": "92-1383", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000724787", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000724787", "@nortexte": "TOUR9304501A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-08" }, { "@id": "JORFTEXT000000544293", "#text": "DECRET93-593", "@sens": "cible", "@cidtexte": "JORFTEXT000000544293", "@nortexte": "AGRS9300218D", "@numtexte": "93-593", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-26" }, { "@id": "JORFTEXT000000360921", "#text": "DECRET93-738", "@sens": "cible", "@cidtexte": "JORFTEXT000000360921", "@nortexte": "AGRS9300488D", "@numtexte": "93-738", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-29" }, { "@id": "JORFTEXT000000545718", "#text": "LOI93-934", "@sens": "cible", "@cidtexte": "JORFTEXT000000545718", "@nortexte": "AGRX9300027L", "@numtexte": "93-934", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-22" }, { "@id": "JORFTEXT000000699586", "#text": "Décret n°93-1261 du 24 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000699586", "@nortexte": "AGRS9301772D", "@numtexte": "93-1261", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-11-24" }, { "@id": "JORFTEXT000000363363", "#text": "DECRET94-92", "@sens": "cible", "@cidtexte": "JORFTEXT000000363363", "@nortexte": "AGRS9302026D", "@numtexte": "94-92", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-26" }, { "@id": "JORFTEXT000000186174", "#text": "DECRET94-1054", "@sens": "cible", "@cidtexte": "JORFTEXT000000186174", "@nortexte": "AGRR9401078D", "@numtexte": "94-1054", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-01" }, { "@id": "JORFTEXT000000733436", "#text": "DECRET94-1055", "@sens": "cible", "@cidtexte": "JORFTEXT000000733436", "@nortexte": "AGRS9401552D", "@numtexte": "94-1055", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-07" }, { "@id": "LEGIARTI000006600653", "@num": "68", "#text": "Loi n°95-95 du 1 février 1995 - art. 68 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734238", "@nortexte": "AGRX9400137L", "@numtexte": "95-95", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-01" }, { "@id": "JORFTEXT000000738199", "#text": "DECRET95-967", "@sens": "cible", "@cidtexte": "JORFTEXT000000738199", "@nortexte": "AGRA9500736D", "@numtexte": "95-967", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "JORFTEXT000000172586", "#text": "DECRET95-1276", "@sens": "cible", "@cidtexte": "JORFTEXT000000172586", "@nortexte": "AGRS9502080D", "@numtexte": "95-1276", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-07" }, { "@id": "JORFTEXT000000376578", "#text": "DECRET96-322", "@sens": "cible", "@cidtexte": "JORFTEXT000000376578", "@nortexte": "AGRS9502545D", "@numtexte": "96-322", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-04-10" }, { "@id": "JORFTEXT000000368743", "#text": "DECRET96-1121", "@sens": "cible", "@cidtexte": "JORFTEXT000000368743", "@nortexte": "AGRS9602061D", "@numtexte": "96-1121", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-19" }, { "@id": "JORFTEXT000000382628", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000382628", "@nortexte": "EQUZ9700089A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-04-01" }, { "@id": "JORFTEXT000000382487", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000382487", "@nortexte": "EQUZ9701173A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-07-22" }, { "@id": "JORFTEXT000000752238", "#text": "DECRET97-1266", "@sens": "cible", "@cidtexte": "JORFTEXT000000752238", "@nortexte": "AGRS9702007D", "@numtexte": "97-1266", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "JORFTEXT000000204565", "#text": "DECRET98-196", "@sens": "cible", "@cidtexte": "JORFTEXT000000204565", "@nortexte": "AGRS9800164D", "@numtexte": "98-196", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-03-20" }, { "@id": "LEGIARTI000006698233", "@num": "4", "#text": "Rapport - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000400219", "@nortexte": "MESX0000036R", "@numtexte": "2000-548", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "LEGIARTI000006698234", "@num": "4", "#text": "Rapport - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000400219", "@nortexte": "MESX0000036R", "@numtexte": "2000-548", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "JORFTEXT000000769635", "#text": "Décret2001-535", "@sens": "cible", "@cidtexte": "JORFTEXT000000769635", "@nortexte": "AGRS0100614D", "@numtexte": "2001-535", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-06-21" }, { "@id": "JORFTEXT000000775494", "#text": "Décret2001-1365", "@sens": "cible", "@cidtexte": "JORFTEXT000000775494", "@nortexte": "AGRP0102178D", "@numtexte": "2001-1365", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000432157", "#text": "Décret2003-890", "@sens": "cible", "@cidtexte": "JORFTEXT000000432157", "@nortexte": "EQUZ0300170D", "@numtexte": "2003-890", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-09-11" }, { "@id": "LEGIARTI000006236917", "@num": "5", "#text": "Ordonnance n°2004-1391 du 20 décembre 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000419170", "@nortexte": "EQUX0400134R", "@numtexte": "2004-1391", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-12-20" }, { "@id": "JORFTEXT000000419170", "#text": "Ordonnance2004-1391", "@sens": "cible", "@cidtexte": "JORFTEXT000000419170", "@nortexte": "EQUX0400134R", "@numtexte": "2004-1391", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000006322456", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322457", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000017924119", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000020031713", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006500831", "@num": "5", "#text": "Arrêté du 28 décembre 1976 - art. 5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071096", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1976-12-28" }, { "@id": "LEGIARTI000006500840", "@num": "6", "#text": "Arrêté du 28 décembre 1976 - art. 6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071096", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1976-12-28" }, { "@id": "LEGIARTI000006500848", "@num": "7", "#text": "Arrêté du 28 décembre 1976 - art. 7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071096", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1976-12-28" }, { "@id": "LEGIARTI000006500848", "@num": "7", "#text": "Arrêté du 28 décembre 1976 - art. 7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071096", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-12-28" }, { "@id": "LEGIARTI000006346034", "@num": "L233-12", "#text": "CODE DES COMMUNES. - art. L233-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346568", "@num": "L372-6", "#text": "CODE DES COMMUNES. - art. L372-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300853", "@num": "121 quinquies DB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 quinquies DB (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306151", "@num": "1459", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1459 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307943", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313114", "@num": "1783 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1783 bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313113", "@num": "1783 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1783 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006686623", "@num": "L1331-32", "#text": "Code de la santé publique - art. L1331-32 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006692225", "@num": "L35-5", "#text": "Code de la santé publique - art. L35-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794339", "@num": "L108", "#text": "Code des pensions militaires d'invalidité et des v - art. L108 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794245", "@num": "L48", "#text": "Code des pensions militaires d'invalidité et des v - art. L48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794262", "@num": "L52-2", "#text": "Code des pensions militaires d'invalidité et des v - art. L52-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813149", "@num": "L324-1", "#text": "Code du tourisme. - art. L324-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813150", "@num": "L324-1", "#text": "Code du tourisme. - art. L324-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813151", "@num": "L324-2", "#text": "Code du tourisme. - art. L324-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813152", "@num": "L324-2", "#text": "Code du tourisme. - art. L324-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315389", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°65-997 du 29 novembre 1965", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1966", "LOI DE FINANCES", "SOCIETE", "SOCIETE IMMOBILIERE D'INVESTISSEMENT", "MUTATION A TITRE GRATUIT", "EXONERATION", "IMPOT", "TAXE", "IMPOT FONCIER", "LOCAL A USAGE D'HABITATION", "ETABLISSEMENT INDUSTRIEL", "PROPRIETE BATIE", "IMPOT SUR LE REVENU", "ABATTEMENT", "BENEFICE CONSOLIDE", "DROIT D'ENREGISTREMENT", "DROIT DE TIMBRE", "CONTRAT D'ASSURANCE", "ENCOURAGEMENT A LA PRODUCTION", "TEXTILE", "COMBUSTIBLE", "COMBUSTIBLE LIQUIDE", "REGIME FISCAL", "DEGREVEMENT DE LA TAXE INTERIEURE DE CONSOMMATION", "TAXE DE CIRCULATION", "VIANDE", "TAXE SANITAIRE", "TAXE DE VISITE", "BUDGET ANNEXE", "PRESTATION SOCIALE AGRICOLE", "BAPSA", "TAXE PARAFISCALE", "PARAFISCALITE AGRICOLE", "HYDROCARBURE", "FONDS DE SOUTIEN", "CIRCULATION", "ROUTE", "INVESTISSEMENT ROUTIER", "FONDS SPECIAL", "PERCEPTION ANNUELLE DE TAXE PARAFISCALE", "HLM", "PRET DE L'ETAT", "PROGRAMME", "AUTORISATION", "BONIFICATION D'INTERET", "EMPRUNT", "URBANISME", "CONSTRUCTION", "AIDE A LA CONSTRUCTION", "PRIME", "PRIME A LA CONSTRUCTION", "COMMUNE", "DEPARTEMENT", "COLLECTIVITE LOCALE", "DISTRICT DE LA REGION PARISIENNE", "PARIS", "AGGLOMERATION PARISIENNE", "EQUIPEMENT NATIONAL", "TRAVAIL CIVIL", "SUBVENTION DE L'ETAT", "AGRICULTURE", "CALAMITE AGRICOLE", "FONDS NATIONAL DE GARANTIE", "ASSURANCE", "COTISATION", "TAXE SUR LE CHIFFRE D'AFFAIRES", "TAXE COMMUNALE", "TAXE DEPARTEMENTALE", "ENREGISTREMENT", "SOCIETE IMMOBILIERE", "DEDUCTION", "PUBLICITE", "COMMERCE", "PUBLICITE COMMERCIALE", "AFFICHAGE", "CAISSE D'EPARGNE", "COMPTE", "DEPOT", "LIVRET", "PRET", "EPARGNE LOGEMENT", "DROIT DE LA PATENTE", "ALIMENTATION", "CNASEA", "ORIENTATION AGRICOLE", "COMMUNICATION AVEC LE PARLEMENT", "PENSIONS", "RETRAITE", "ARMEE", "PENSION MILITAIRE", "OUTRE-MER", "DEFENSE", "ARMEMENT", "INGENIEUR CIVIL DES TRAVAUX D'ARMEMENT", "TRAVAIL D'ARMEMENT", "GROUPEMENT PROFESSIONNEL", "1966", "GROUPEMENT DE RECONSTRUCTION", "PENSION DE REVERSION", "ACCORD INTERNATIONAL", "BRETTON WOODS", "FMI", "FONDS MONETAIRE INTERNATIONAL", "BIRD", "COMPTE SPECIAL", "CREATION", "GESTION", "CREDIT DE PAIEMENT", "COMPTE DE COMMERCE", "BAS-RHIN", "HAUT-RHIN", "MOSELLE", "ALSACE-LORRAINE", "ASSAINISSEMENT", "EPURATION", "CODE DE LA SANTE PUBLIQUE", "CODE GENERAL DES IMPOTS", "ENSEIGNEMENT", "PREMIER DEGRE", "ALLOCATION SCOLAIRE" ] }, "TITREFULL": "Loi n°65-997 du 29 novembre 1965 PORTANT LOI DE FINANCES POUR 1966" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000691977", "NUM": "65-997", "DATE_PUBLI": "1965-11-30", "DATE_TEXTE": "1965-11-29", "ORIGINE_PUBLI": "JORF du 30 novembre 1965", "PAGE_DEB_PUBLI": 10537, "PAGE_FIN_PUBLI": 10592 } }, "META_COMMUN": { "ID": "JORFTEXT000000691977", "URL": "texte/version/JORF/TEXT/00/00/00/69/19/JORFTEXT000000691977.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX965997" } }, "RECT": { "CONTENU": "RECT.051265 P10907" }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000855815": { "SM": { "CONTENU": "MODIFIE LE 1E AL. DE L'ART. 266 DE L'ANNEXE III AU CGI. MODIFIE IMPLICITEMENT LE DECRET 64442 DU 21-05-1964 PORTANT APPLICATION DE L'ART. 49-1 DE LA LOI 63254." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000002280397", "@num": "49", "#text": "Loi n°63-254 du 15 mars 1963 - art. 49", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000328430", "#text": "Décret n°64-442 du 21 mai 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000328430", "@numtexte": "64-442", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-05-21" } ] }, "TITRE": "Décret n°76-429 du 12 mai 1976", "MCS_TXT": { "MC": [ "EQUIPEMENT NATIONAL", "FISCALITE", "ALLEGEMENT FISCAL", "ENTREPRISE", "DEVELOPPEMENT REGIONAL" ] }, "TITREFULL": "Décret n°76-429 du 12 mai 1976 GIM. MODIFIE LES MODALITES D'APPLICATION DES DISPOSITIONS DE L'ART. 49-1 DE LA LOI 63254 DU 15-03-1963 PORTANT REFORME DE L'ENREGISTREMENT, DU TIMBRE ET DE LA FISCALITE IMMOBILIERE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000855815", "NUM": "76-429", "DATE_PUBLI": "1976-05-18", "DATE_TEXTE": "1976-05-12", "ORIGINE_PUBLI": "JORF du 18 mai 1976", "PAGE_DEB_PUBLI": 2966 } }, "META_COMMUN": { "ID": "JORFTEXT000000855815", "URL": "texte/version/JORF/TEXT/00/00/00/85/58/JORFTEXT000000855815.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX976429" } } }, "JORFTEXT000000856566": { "SM": { "CONTENU": "MODIFIE LES ART. 265 (I,1EREMENT,II) ET 266 (AL. 2) DE L'ANNEXE III DU CODE GENERAL DES IMPOTS." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000002280397", "@num": "49", "#text": "Loi n°63-254 du 15 mars 1963 - art. 49", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" } ] }, "TITRE": "Décret n°79-485 du 20 juin 1979", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "CODE GENERAL DES IMPOTS", "CGI", "DROIT DE MUTATION", "REFORME DE L'ENREGISTREMENT" ] }, "TITREFULL": "Décret n°79-485 du 20 juin 1979 MODIFIANT LES MODALITES D'APPLICATION DES DISPOSITIONS DE L'ART. 49-1 DE LA LOI 63254 DU 15-03-1963 PORTANT REFORME DE L'ENSEIGNEMENT,DU TIMBRE ET DE LA FISCALITE IMMOBILIERE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000856566", "NUM": "79-485", "DATE_PUBLI": "1979-06-23", "DATE_TEXTE": "1979-06-20", "ORIGINE_PUBLI": "JORF du 23 juin 1979", "PAGE_DEB_PUBLI": 1505 } }, "META_COMMUN": { "ID": "JORFTEXT000000856566", "URL": "texte/version/JORF/TEXT/00/00/00/85/65/JORFTEXT000000856566.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX979485" } } }, "JORFTEXT000000875180": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000668896", "#text": "Décret-loi du 19 octobre 1939", "@sens": "source", "@cidtexte": "JORFTEXT000000668896", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1939-10-19" }, { "@id": "JORFTEXT000000868634", "#text": "Loi du 20 août 1940", "@sens": "source", "@cidtexte": "JORFTEXT000000868634", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1940-08-20" }, { "@id": "JORFTEXT000000571464", "#text": "Loi du 18 septembre 1940", "@sens": "source", "@cidtexte": "JORFTEXT000000571464", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1940-09-18" }, { "@id": "JORFTEXT000000514698", "#text": "Loi du 25 mai 1944", "@sens": "source", "@cidtexte": "JORFTEXT000000514698", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1944-05-25" }, { "@id": "JORFTEXT000000335765", "#text": "Loi n°51-1081 du 10 septembre 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335765", "@numtexte": "51-1081", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-09-10" }, { "@id": "JORFTEXT000000703879", "#text": "Ordonnance n°60-563 du 15 juin 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000703879", "@numtexte": "60-563", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1960-06-15" }, { "@id": "JORFTEXT000000299367", "#text": "Décret n° 62-1587 du 29 décembre 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000299367", "@numtexte": "62-1587", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-12-29" }, { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000002280465", "@num": "33", "#text": "Loi n°63-254 du 15 mars 1963 - art. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000312755", "#text": "Loi n°63-628 du 2 juillet 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312755", "@numtexte": "63-628", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-07-02" }, { "@id": "JORFARTI000001295177", "@num": "14", "#text": "Loi n°63-628 du 2 juillet 1963 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000312755", "@numtexte": "63-628", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-07-02" }, { "@id": "JORFTEXT000000509625", "#text": "Décret n°63-1294 du 23 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000509625", "@numtexte": "63-1294", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-23" }, { "@id": "JORFTEXT000000851873", "#text": "Décret n°64-1123 du 12 novembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000851873", "@numtexte": "64-1123", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-11-12" }, { "@id": "LEGITEXT000020717389", "#text": "Décret n°64-1123 du 12 novembre 1964 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000851873", "@numtexte": "64-1123", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-11-12" }, { "@id": "LEGIARTI000020717392", "@num": "1", "#text": "Décret n°64-1123 du 12 novembre 1964 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000851873", "@numtexte": "64-1123", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-11-12" }, { "@id": "JORFARTI000002265693", "@num": "1", "#text": "Décret n°64-1123 du 12 novembre 1964 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000851873", "@numtexte": "64-1123", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-11-12" }, { "@id": "JORFTEXT000000851877", "#text": "Décret n°64-1139 du 16 novembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000851877", "@numtexte": "64-1139", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-11-16" }, { "@id": "JORFTEXT000000329976", "#text": "Décret n°64-1141 du 16 novembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000329976", "@numtexte": "64-1141", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-11-16" }, { "@id": "JORFTEXT000000512065", "#text": "Décret n°64-1142 du 16 novembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000512065", "@numtexte": "64-1142", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-11-16" }, { "@id": "JORFTEXT000000329977", "#text": "Décret n°64-1143 du 16 novembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000329977", "@numtexte": "64-1143", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-11-16" }, { "@id": "JORFTEXT000000512313", "#text": "Décret n°64-1144 du 16 novembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000512313", "@numtexte": "64-1144", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-11-16" }, { "@id": "JORFTEXT000000329978", "#text": "Décret n°64-1145 du 16 novembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000329978", "@numtexte": "64-1145", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-11-16" }, { "@id": "LEGITEXT000037480040", "#text": "Loi n° 64-1278 du 23 décembre 1964 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFTEXT000000684760", "#text": "Loi n°64-1278 du 23 décembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFTEXT000000320176", "#text": "Loi n°64-1330 du 26 décembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000320176", "@numtexte": "64-1330", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-26" }, { "@id": "JORFTEXT000000493706", "#text": "Décret n°65-398 du 24 mai 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000493706", "@numtexte": "65-398", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-05-24" }, { "@id": "LEGIARTI000006773362", "@num": "3", "#text": "Décret n°65-742 du 2 septembre 1965 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304272", "@numtexte": "65-742", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-09-02" }, { "@id": "JORFTEXT000000320878", "#text": "Loi n°67-1114 du 21 décembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000002072714", "@num": "50", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 50, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000001681043", "@num": "90", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 90, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000321626", "#text": "Loi n°70-601 du 9 juillet 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000321626", "@numtexte": "70-601", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1970-07-09" }, { "@id": "LEGIARTI000006519447", "@num": "16", "#text": "Loi n°70-601 du 9 juillet 1970 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321626", "@numtexte": "70-601", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-07-09" }, { "@id": "JORFARTI000002494341", "@num": "16", "#text": "Loi n°70-601 du 9 juillet 1970 - art. 16, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000321626", "@numtexte": "70-601", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1970-07-09" }, { "@id": "JORFTEXT000000874226", "#text": "Loi n°70-1283 du 31 décembre 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000874226", "@numtexte": "70-1283", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFARTI000001290923", "@num": "37", "#text": "Loi n°70-1283 du 31 décembre 1970 - art. 37, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000874226", "@numtexte": "70-1283", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFTEXT000000509051", "#text": "Loi n°72-1147 du 23 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000509051", "@numtexte": "72-1147", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-23" }, { "@id": "JORFARTI000001490550", "@num": "17", "#text": "Loi n°72-1147 du 23 décembre 1972 - art. 17, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509051", "@numtexte": "72-1147", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-23" }, { "@id": "LEGIARTI000006272853", "@num": "18", "#text": "Loi n°72-1147 du 23 décembre 1972 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509051", "@numtexte": "72-1147", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-12-23" }, { "@id": "JORFARTI000001867281", "@num": "18", "#text": "Loi n°72-1147 du 23 décembre 1972 - art. 18, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509051", "@numtexte": "72-1147", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-23" }, { "@id": "JORFTEXT000000333533", "#text": "Loi n°74-1114 du 27 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000333533", "@numtexte": "74-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "JORFARTI000001117786", "@num": "17", "#text": "Loi n°74-1114 du 27 décembre 1974 - art. 17, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000333533", "@numtexte": "74-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "JORFTEXT000000305911", "#text": "Décret n°76-666 du 16 juillet 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFARTI000001290451", "@num": "1", "#text": "Décret n°76-666 du 16 juillet 1976 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFARTI000001085855", "@num": "4", "#text": "Décret n°76-666 du 16 juillet 1976 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000305911", "@numtexte": "76-666", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000702565", "#text": "Décision Européenne n°85-141 du 9 octobre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000702565", "@numtexte": "85-141 L", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1985-10-09" }, { "@id": "JORFTEXT000000753121", "#text": "LOI97-1239", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319941", "@num": "41", "#text": "Loi - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319942", "@num": "41", "#text": "Loi - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006319943", "@num": "41", "#text": "Loi - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGITEXT000027331589", "#text": "Arrêté du 11 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027331052", "@nortexte": "EFIT1307326A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-11" }, { "@id": "JORFTEXT000027331052", "#text": "Arrêté du 11 avril 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027331052", "@nortexte": "EFIT1307326A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-11" }, { "@id": "LEGITEXT000028751022", "#text": "Arrêté du 28 février 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028749838", "@nortexte": "DEFD1329389A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-28" }, { "@id": "JORFTEXT000028749838", "#text": "Arrêté du 28 février 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028749838", "@nortexte": "DEFD1329389A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-02-28" } ] }, "TITRE": "Loi n° 63-1293 du 21 décembre 1963", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1963", "LOI DE FINANCES", "LOI DE FINANCES RECTIFICATIVE", "COLLECTIF BUDGETAIRE", "COMPTABILITE PUBLIQUE", "REGIME SPECIAL", "INVESTISSEMENT", "CREATION", "CEREALE", "IMPOT", "CONDITION D'EMISSION", "EXPLOITANT AGRICOLE", "CONTENTIEUX", "PRESSE", "SOCIETE", "REGIME GENERAL", "RETRAITE COMPLEMENTAIRE", "MARCHE", "CAHIER DES CLAUSES ADMINISTRATIVES GENERALES", "ONIC", "AVANCE REMBOURSABLE", "SOCIETE NATIONALE DES ENTREPRISES DE PRESSE", "VALIDATION LEGISLATIVE", "CONTROLE", "AMENDE", "COLONIE", "MARCHE PUBLIC", "EMISSION", "AEF", "COMMISSION CONSULTATIVE", "EMPRUNT", "ASSURANCE", "SECURITE SOCIALE", "REGIME COMPLEMENTAIRE", "CONTROLE MEDICAL", "RECOUVREMENT", "GUERRE", "SOUS-TRAITANT", "MONNAIE", "DOM", "EXONERATION", "ASSURANCE VIEILLESSE", "BLE", "REGLEMENTATION", "ARMEE", "INDEMNISATION", "RAPATRIE", "AMENDE FISCALE", "GESTION", "RISQUE EXCEPTIONNEL", "ENTREPRISE", "SOCIETE D'INVESTISSEMENT", "VIE", "PRIX", "COMPTE SPECIAL", "ATIC", "CAPITAL VARIABLE", "AGRICULTURE", "PRET", "SNEP", "REPARATION", "COMMISSION", "FABRICATION", "TRAMWAY", "ASSIMILATION", "PRATICIEN CONSEIL", "ASSURANCE SOCIALE", "DOMMAGE DE GUERRE", "AOF", "TAXE", "RETRAITE", "AMORTISSEMENT", "REMBOURSEMENT ANTICIPE", "HABILITATION", "CHEMIN DE FER", "PENSIONS", "TOM", "CREDIT DE PAIEMENT" ] }, "TITREFULL": "Loi de finances rectificative pour 1963 (n° 63-1293 du 21 décembre 1963)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000875180", "NUM": "63-1293", "DATE_PUBLI": "1963-12-24", "DATE_TEXTE": "1963-12-21", "ORIGINE_PUBLI": "JORF du 24 décembre 1963", "PAGE_DEB_PUBLI": 11595, "PAGE_FIN_PUBLI": 11599 } }, "META_COMMUN": { "ID": "JORFTEXT000000875180", "URL": "texte/version/JORF/TEXT/00/00/00/87/51/JORFTEXT000000875180.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9631293" } } }, "JORFTEXT000000875392": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 72 ET 73 INCORPORES DANS LE CODE DE LA SECURITE SOCIALE; 82 DANS LE CODE GENERAL DES IMPOTS, 68 incorporé dans le code de la santé publique" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705616", "#text": "Loi n°51-592 du 24 mai 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000705616", "@numtexte": "51-592", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000335772", "#text": "Loi n°51-1124 du 26 septembre 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335772", "@numtexte": "51-1124", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-09-26" }, { "@id": "JORFTEXT000000501060", "#text": "Loi n°56-782 du 4 août 1956", "@sens": "source", "@cidtexte": "JORFTEXT000000501060", "@numtexte": "56-782", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1956-08-04" }, { "@id": "JORFTEXT000000501556", "#text": "Loi n°57-837 du 26 juillet 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000501556", "@numtexte": "57-837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1957-07-26" }, { "@id": "JORFTEXT000000876670", "#text": "Décret n°57-967 du 29 août 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000876670", "@numtexte": "57-967", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1957-08-29" }, { "@id": "JORFTEXT000000302696", "#text": "Décret n°57-1354 du 30 décembre 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000302696", "@numtexte": "57-1354", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1957-12-30" }, { "@id": "JORFTEXT000000338927", "#text": "Ordonnance n°58-1036 du 29 octobre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000338927", "@numtexte": "58-1036", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-29" }, { "@id": "LEGIARTI000006323233", "@num": "164", "#text": "Ordonnance n°58-1374 du 30 décembre 1958 - art. 164 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFTEXT000000886689", "#text": "Ordonnance n° 58-1374 du 30 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFARTI000001502700", "@num": "122", "#text": "Ordonnance n° 58-1374 du 30 décembre 1958 - art. 122", "@sens": "source", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFTEXT000000874213", "#text": "Loi n°59-1454 du 26 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000313949", "#text": "Loi n°60-1384 du 23 décembre 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000313949", "@numtexte": "60-1384", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-12-23" }, { "@id": "JORFARTI000001868050", "@num": "5", "#text": "Loi n°60-1384 du 23 décembre 1960 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000313949", "@numtexte": "60-1384", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-12-23" }, { "@id": "JORFTEXT000000508797", "#text": "Loi n°61-691 du 3 juillet 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000508797", "@numtexte": "61-691", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-07-03" }, { "@id": "JORFTEXT000000703883", "#text": "Ordonnance n°62-401 du 11 avril 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000703883", "@numtexte": "62-401", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-04-11" }, { "@id": "LEGIARTI000006324862", "@num": "139", "#text": "Décret n°62-766 du 6 juillet 1962 - art. 139 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000852099", "@numtexte": "62-766", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-07-06" }, { "@id": "JORFTEXT000000509290", "#text": "Loi n° 63-156 du 23 février 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000509290", "@numtexte": "63-156", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-02-23" }, { "@id": "JORFARTI000002280061", "@num": "27", "#text": "Loi n° 63-156 du 23 février 1963 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000509290", "@numtexte": "63-156", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-02-23" }, { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000001096476", "@num": "30", "#text": "Loi n°63-254 du 15 mars 1963 - art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "LEGITEXT000006068229", "#text": "Loi n°63-1241 du 19 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000875392", "@numtexte": "63-1241", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1963-12-19" }, { "@id": "LEGIARTI000006272689", "@num": "45", "#text": "Loi n°63-1241 du 19 décembre 1963 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875392", "@numtexte": "63-1241", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1963-12-19" }, { "@id": "LEGIARTI000006317628", "@num": "56", "#text": "Loi n°63-1241 du 19 décembre 1963 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875392", "@numtexte": "63-1241", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1963-12-19" }, { "@id": "LEGIARTI000006272690", "@num": "65", "#text": "Loi n°63-1241 du 19 décembre 1963 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875392", "@numtexte": "63-1241", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1963-12-19" }, { "@id": "LEGIARTI000006272691", "@num": "68", "#text": "Loi n°63-1241 du 19 décembre 1963 - art. 68 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875392", "@numtexte": "63-1241", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1963-12-19" }, { "@id": "LEGIARTI000006272688", "@num": "7", "#text": "Loi n°63-1241 du 19 décembre 1963 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875392", "@numtexte": "63-1241", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1963-12-19" }, { "@id": "LEGIARTI000006272693", "@num": "72", "#text": "Loi n°63-1241 du 19 décembre 1963 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875392", "@numtexte": "63-1241", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1963-12-19" }, { "@id": "JORFTEXT000000509398", "#text": "Décret n°63-1259 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000509398", "@numtexte": "63-1259", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000509399", "#text": "Décret n°63-1260 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000509399", "@numtexte": "63-1260", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000866166", "#text": "Décret n°63-1261 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000866166", "@numtexte": "63-1261", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000704259", "#text": "Décret n°63-1262 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000704259", "@numtexte": "63-1262", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000704169", "#text": "Décret n°63-1263 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000704169", "@numtexte": "63-1263", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000327681", "#text": "Décret n°63-1264 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000327681", "@numtexte": "63-1264", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000327682", "#text": "Décret n°63-1265 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000327682", "@numtexte": "63-1265", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000866167", "#text": "Décret n°63-1266 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000866167", "@numtexte": "63-1266", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000704170", "#text": "Décret n°63-1267 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000704170", "@numtexte": "63-1267", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000327683", "#text": "Décret n°63-1268 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000327683", "@numtexte": "63-1268", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000509400", "#text": "Décret n°63-1269 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000509400", "@numtexte": "63-1269", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000509401", "#text": "Décret n°63-1270 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000509401", "@numtexte": "63-1270", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000862947", "#text": "Décret n°63-1271 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000862947", "@numtexte": "63-1271", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000862717", "#text": "Décret n°63-1272 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000862717", "@numtexte": "63-1272", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000509402", "#text": "Décret n°63-1273 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000509402", "@numtexte": "63-1273", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000327684", "#text": "Décret n°63-1274 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000327684", "@numtexte": "63-1274", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000327685", "#text": "Décret n°63-1275 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000327685", "@numtexte": "63-1275", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000704172", "#text": "Décret n°63-1276 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000704172", "@numtexte": "63-1276", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000327918", "#text": "Décret n°63-1277 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000327918", "@numtexte": "63-1277", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000327919", "#text": "Décret n°63-1278 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000327919", "@numtexte": "63-1278", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000704173", "#text": "Décret n°63-1279 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000704173", "@numtexte": "63-1279", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000704174", "#text": "Décret n°63-1280 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000704174", "@numtexte": "63-1280", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000704268", "#text": "Décret n°63-1281 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000704268", "@numtexte": "63-1281", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000704269", "#text": "Décret n°63-1282 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000704269", "@numtexte": "63-1282", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000862718", "#text": "Décret n°63-1283 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000862718", "@numtexte": "63-1283", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000327921", "#text": "Décret n°63-1284 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000327921", "@numtexte": "63-1284", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000704270", "#text": "Décret n°63-1285 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000704270", "@numtexte": "63-1285", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000327922", "#text": "Décret n°63-1286 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000327922", "@numtexte": "63-1286", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000862719", "#text": "Décret n°63-1287 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000862719", "@numtexte": "63-1287", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000509403", "#text": "Décret n°63-1288 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000509403", "@numtexte": "63-1288", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000509404", "#text": "Décret n°63-1289 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000509404", "@numtexte": "63-1289", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000704271", "#text": "Décret n°63-1290 du 20 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000704271", "@numtexte": "63-1290", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-12-20" }, { "@id": "JORFTEXT000000490414", "#text": "Décret n°64-67 du 22 janvier 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000490414", "@numtexte": "64-67", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-01-22" }, { "@id": "JORFTEXT000000490650", "#text": "Décret n°64-78 du 29 janvier 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000490650", "@numtexte": "64-78", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-01-29" }, { "@id": "JORFTEXT000000675656", "#text": "Décret n°64-79 du 29 janvier 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000675656", "@numtexte": "64-79", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-01-29" }, { "@id": "JORFTEXT000000490657", "#text": "Décret n°64-80 du 29 janvier 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000490657", "@numtexte": "64-80", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-01-29" }, { "@id": "JORFTEXT000000871431", "#text": "Circulaire du 18 février 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000871431", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1964-02-18" }, { "@id": "JORFTEXT000000684657", "#text": "Décret n°64-175 du 26 février 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000684657", "@numtexte": "64-175", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-02-26" }, { "@id": "JORFTEXT000000692116", "#text": "Décret n°64-387 du 29 avril 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000692116", "@numtexte": "64-387", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-29" }, { "@id": "JORFTEXT000000804799", "#text": "Arrêté du 22 avril 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000804799", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1964-04-22" }, { "@id": "JORFTEXT000000504085", "#text": "Décret n°64-443 du 21 mai 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000504085", "@numtexte": "64-443", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-05-21" }, { "@id": "JORFTEXT000000806179", "#text": "Arrêté du 9 juin 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000806179", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1964-06-09" }, { "@id": "JORFTEXT000000302295", "#text": "Décret n°64-675 du 27 juin 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000302295", "@numtexte": "64-675", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-06-27" }, { "@id": "JORFTEXT000000675896", "#text": "Décret n°64-908 du 3 septembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000675896", "@numtexte": "64-908", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-09-03" }, { "@id": "JORFTEXT000000299149", "#text": "Décret n°64-974 du 17 septembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000299149", "@numtexte": "64-974", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-09-17" }, { "@id": "JORFTEXT000000851869", "#text": "Décret n°64-1105 du 30 octobre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000851869", "@numtexte": "64-1105", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-10-30" }, { "@id": "JORFTEXT000000813639", "#text": "Arrêté du 23 novembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000813639", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1964-11-23" }, { "@id": "JORFTEXT000000684760", "#text": "Loi n°64-1278 du 23 décembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFARTI000001867599", "@num": "3", "#text": "Loi n°64-1278 du 23 décembre 1964 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFARTI000001096863", "@num": "48", "#text": "Loi n°64-1278 du 23 décembre 1964 - art. 48, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFTEXT000000875634", "#text": "Loi n°64-1279 du 23 décembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000875634", "@numtexte": "64-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGITEXT000028872458", "#text": "Loi n°64-1279 du 23 décembre 1964 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875634", "@numtexte": "64-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "LEGIARTI000028872511", "@num": "19", "#text": "Loi n°64-1279 du 23 décembre 1964 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875634", "@numtexte": "64-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFARTI000001489144", "@num": "19", "#text": "Loi n°64-1279 du 23 décembre 1964 - art. 19, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000875634", "@numtexte": "64-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "LEGIARTI000028872598", "@num": "31", "#text": "Loi n°64-1279 du 23 décembre 1964 - art. 31 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875634", "@numtexte": "64-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFARTI000002280730", "@num": "31", "#text": "Loi n°64-1279 du 23 décembre 1964 - art. 31, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000875634", "@numtexte": "64-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "LEGIARTI000028872516", "@num": "50", "#text": "Loi n°64-1279 du 23 décembre 1964 - art. 50 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875634", "@numtexte": "64-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFARTI000001489147", "@num": "50", "#text": "Loi n°64-1279 du 23 décembre 1964 - art. 50, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000875634", "@numtexte": "64-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "LEGIARTI000028872575", "@num": "63", "#text": "Loi n°64-1279 du 23 décembre 1964 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875634", "@numtexte": "64-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFARTI000001862786", "@num": "63", "#text": "Loi n°64-1279 du 23 décembre 1964 - art. 63, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000875634", "@numtexte": "64-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFTEXT000000670082", "#text": "Décret n°65-13 du 6 janvier 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000670082", "@numtexte": "65-13", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-01-06" }, { "@id": "JORFTEXT000000441259", "#text": "Arrêté du 31 juillet 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000441259", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1965-07-31" }, { "@id": "JORFTEXT000000677356", "#text": "Décret n°67-107 du 24 janvier 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000677356", "@numtexte": "67-107", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-01-24" }, { "@id": "JORFTEXT000000339813", "#text": "Ordonnance n°67-707 du 21 août 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000339813", "@numtexte": "67-707", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-08-21" }, { "@id": "JORFARTI000001118500", "@num": "11", "#text": "Ordonnance n°67-707 du 21 août 1967 - art. 11, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339813", "@numtexte": "67-707", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-08-21" }, { "@id": "JORFTEXT000000501076", "#text": "Loi n°67-1253 du 30 décembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000501076", "@numtexte": "67-1253", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-30" }, { "@id": "JORFARTI000002280487", "@num": "75", "#text": "Loi n°67-1253 du 30 décembre 1967 - art. 75, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000501076", "@numtexte": "67-1253", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-30" }, { "@id": "JORFTEXT000000878035", "#text": "Loi n°68-1250 du 31 décembre 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000878035", "@numtexte": "68-1250", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" }, { "@id": "LEGIARTI000006272876", "@num": "28", "#text": "Loi n°73-1150 du 27 décembre 1973 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509756", "@numtexte": "73-1150", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "JORFTEXT000000698847", "#text": "Loi n°74-1094 du 24 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000698847", "@numtexte": "74-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-24" }, { "@id": "LEGIARTI000006272902", "@num": "13", "#text": "Loi n°74-1094 du 24 décembre 1974 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698847", "@numtexte": "74-1094", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-24" }, { "@id": "JORFARTI000002079629", "@num": "13", "#text": "Loi n°74-1094 du 24 décembre 1974 - art. 13, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000698847", "@numtexte": "74-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-24" }, { "@id": "JORFARTI000001117784", "@num": "8", "#text": "Loi n°74-1094 du 24 décembre 1974 - art. 8, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000698847", "@numtexte": "74-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-24" }, { "@id": "JORFTEXT000000333963", "#text": "Loi n°75-1278 du 30 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFARTI000001691321", "@num": "21", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 21, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFARTI000001310438", "@num": "40", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 40, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006768105", "@num": "1", "#text": "Décret n°78-467 du 22 mars 1978 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864140", "@numtexte": "78-467", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-03-22" }, { "@id": "JORFTEXT000000878789", "#text": "Décision Européenne n°85-139 du 8 août 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000878789", "@numtexte": "85-139", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1985-08-08" }, { "@id": "JORFARTI000002469275", "@num": "3", "#text": "Décision Européenne n°85-139 du 8 août 1985 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000878789", "@numtexte": "85-139", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1985-08-08" }, { "@id": "JORFTEXT000000866621", "#text": "Décret n°85-1353 du 17 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFARTI000002497284", "@num": "3", "#text": "Décret n°85-1353 du 17 décembre 1985 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000217229", "#text": "Ordonnance2000-548", "@sens": "cible", "@cidtexte": "JORFTEXT000000217229", "@nortexte": "MESX0000036R", "@typelien": "MODIFIE", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000217229", "#text": "Ordonnance2000-548", "@sens": "cible", "@cidtexte": "JORFTEXT000000217229", "@nortexte": "MESX0000036R", "@typelien": "ABROGE", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006698233", "@num": "4", "#text": "Rapport - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000400219", "@nortexte": "MESX0000036R", "@numtexte": "2000-548", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "LEGIARTI000006698234", "@num": "4", "#text": "Rapport - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000400219", "@nortexte": "MESX0000036R", "@numtexte": "2000-548", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "LEGIARTI000006824805", "@num": "L311-7", "#text": "Code de la construction et de l'habitation. - art. L311-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006692276", "@num": "L55", "#text": "Code de la santé publique - art. L55 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741117", "@num": "L134-15", "#text": "Code de la sécurité sociale. - art. L134-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741237", "@num": "L161-7", "#text": "Code de la sécurité sociale. - art. L161-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740964", "@num": "L183-1", "#text": "Code de la sécurité sociale. - art. L183-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747367", "@num": "R161-2", "#text": "Code de la sécurité sociale. - art. R161-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006746813", "@num": "R183-1", "#text": "Code de la sécurité sociale. - art. R183-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794339", "@num": "L108", "#text": "Code des pensions militaires d'invalidité et des v - art. L108 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794517", "@num": "L230", "#text": "Code des pensions militaires d'invalidité et des v - art. L230 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794520", "@num": "L231", "#text": "Code des pensions militaires d'invalidité et des v - art. L231 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794575", "@num": "L256", "#text": "Code des pensions militaires d'invalidité et des v - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794216", "@num": "L31", "#text": "Code des pensions militaires d'invalidité et des v - art. L31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794262", "@num": "L52-2", "#text": "Code des pensions militaires d'invalidité et des v - art. L52-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315405", "@num": "L172 C", "#text": "Livre des procédures fiscales - art. L172 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°63-1241 du 19 décembre 1963", "MCS_TXT": { "MC": [ "BUDGET", "URBANISME", "BUDGET 1964", "CONSTRUCTION", "AIDE A LA CONSTRUCTION", "LOI DE FINANCES", "PRIME", "PRIME A LA CONSTRUCTION", "COMPTABILITE PUBLIQUE", "INVESTISSEMENT", "ROUTE", "SANTE PUBLIQUE", "FLEAU SOCIAL", "SOCIETE", "COLLECTIVITE LOCALE", "SEITA", "PARTICIPATION", "COMMUNE", "REINTEGRATION DANS L'ARMEE", "DEPARTEMENT", "ADMINISTRATION PUBLIQUE", "SOCIETE IMMOBILIERE", "COMBUSTIBLE LIQUIDE", "DOMAINE MILITAIRE", "IMMEUBLE", "IMPOT SUR LE REVENU", "NOMINATION DANS L'ARMEE", "TRANSPORT", "RECENSEMENT", "EXONERATION", "FONDS DE SOUTIEN", "RESISTANCE", "ABATTEMENT", "ARMEE", "VENTE", "PERCEPTION ANNUELLE DE TAXE PARAFISCALE", "COURSE DE CHEVAUX", "STATISTIQUE", "INVESTISSEMENT ROUTIER", "ARMEMENT AU CABOTAGE", "CODE DE LA SECURITE SOCIALE", "BUDGET ANNEXE", "LOGEMENT", "DEFENSE", "ASSURE SOCIAL", "PERSONNEL", "LOYER", "ALLUMETTE", "MESURE", "BAIL", "VERIFICATION", "AGENT", "PRESTATION", "TABAC", "MUTATION A TITRE ONEREUX", "SUBVENTION DE L'ETAT", "PENSIONS", "HYDROCARBURE", "FAMILLE", "CREATION", "SERVICE PUBLIC", "INSTRUMENT DE MESURE", "PREMIER MINISTRE", "IMPOT", "COMBUSTIBLE", "BONIFICATION D'INTERET", "AUTORISATION", "HLM", "ORGANISATION DES POUVOIRS PUBLICS", "LUTTE", "COMPTE DE COMMERCE", "AVIATION CIVILE ET COMMERCIALE", "RECLASSEMENT", "PHARMACIE", "EMPRUNT", "ENREGISTREMENT", "MATERIEL MILITAIRE", "SECURITE SOCIALE", "CAISSE", "ENCOURAGEMENT A LA PRODUCTION", "IMPOT FONCIER", "REGIME FISCAL", "STATUT GENERAL", "VALEUR MOBILIERE", "FONCTIONNAIRE", "PARI MUTUEL URBAIN", "DOM", "DEGREVEMENT DE LA TAXE INTERIEURE DE CONSOMMATION", "TAXE PARAFISCALE", "FONDS SPECIAL", "ALGERIE", "GENDARMERIE", "SAHARA", "RAPATRIE", "INDEMNISATION", "PROMOTION DANS L'ARMEE", "PARLEMENT", "GESTION", "BAPSA", "ASSISTANCE", "MINE", "STATUT", "SOCIETE D'INVESTISSEMENT", "DOMAINE", "COMMUNICATION AVEC LE PARLEMENT", "OUTRE-MER", "MARIN", "COMPTE SPECIAL", "CAPITAL VARIABLE", "POIDS", "PRESCRIPTION QUADRIENNALE", "AGRICULTURE", "PERSONNEL TITULAIRE", "TEXTILE", "CIRCULATION", "TRANSPORT MARITIME", "PRET DE L'ETAT", "ALLOCATION FAMILIALE", "PROPRIETE NON BATIE", "COMPENSATION", "PENSION MILITAIRE", "EQUIPEMENT NATIONAL", "PROGRAMME", "PRESTATION SOCIALE AGRICOLE", "CANCER", "GROUPEMENT DE CONTROLE RADIOELECTRIQUE", "GCR", "RECLASSEMENT PROFESSIONNEL", "TAXE", "PUBLICITE FONCIERE", "RETRAITE", "MEDICAMENT", "TRAVAIL CIVIL", "PARI MUTUEL", "FRANCAIS RAPATRIE", "COPROPRIETE", "CREDIT DE PAIEMENT" ] }, "TITREFULL": "Loi n°63-1241 du 19 décembre 1963 PORTANT LOI DE FINANCES POUR 1964" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000875392", "NUM": "63-1241", "DATE_PUBLI": "1963-12-20", "DATE_TEXTE": "1963-12-19", "ORIGINE_PUBLI": "JORF du 20 décembre 1963", "PAGE_DEB_PUBLI": 11331 } }, "META_COMMUN": { "ID": "JORFTEXT000000875392", "URL": "texte/version/JORF/TEXT/00/00/00/87/53/JORFTEXT000000875392.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9631241" } } }, "JORFTEXT000000880778": { "SM": { "CONTENU": "Abrogation de l'article 30 de la présente loi." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 32-II,97-1; 25 INCORPORE ET CODIFIE DANS LE CGI. 30-II DANS LE CGI A DATER DU 18-08-1993,ART. 93 (III)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684913", "#text": "Loi du 30 décembre 1928", "@sens": "source", "@cidtexte": "JORFTEXT000000684913", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1928-12-30" }, { "@id": "JORFTEXT000000869615", "#text": "Loi du 2 novembre 1940", "@sens": "source", "@cidtexte": "JORFTEXT000000869615", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1940-11-02" }, { "@id": "JORFTEXT000000316289", "#text": "LOI n° 47-520 du 21 mars 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000316289", "@numtexte": "47-520", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1947-03-21" }, { "@id": "JORFTEXT000000695332", "#text": "Loi n° 48-777 du 4 mai 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000695332", "@numtexte": "48-777", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-05-04" }, { "@id": "JORFTEXT000000692445", "#text": "Loi n°49-420 du 25 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000878359", "#text": "Loi n° 50-1615 du 31 décembre 1950", "@sens": "source", "@cidtexte": "JORFTEXT000000878359", "@numtexte": "50-1615", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1950-12-31" }, { "@id": "JORFTEXT000000692223", "#text": "Loi n°56-639 du 30 juin 1956", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "JORFTEXT000000517358", "#text": "Ordonnance n°58-966 du 16 octobre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000517358", "@numtexte": "58-966", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000339591", "#text": "Ordonnance n° 59-2 du 2 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000339591", "@numtexte": "59-2", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-02" }, { "@id": "JORFTEXT000000339600", "#text": "Ordonnance n°59-74 du 7 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000339600", "@numtexte": "59-74", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-07" }, { "@id": "JORFTEXT000000874213", "#text": "Loi n° 59-1454 du 26 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000693420", "#text": "Loi n°59-1557 du 31 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000693420", "@numtexte": "59-1557", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-31" }, { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000319965", "#text": "Loi n° 64-707 du 10 juillet 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000319965", "@numtexte": "64-707", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1964-07-10" }, { "@id": "JORFTEXT000000875634", "#text": "Loi n°64-1279 du 23 décembre 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000875634", "@numtexte": "64-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFTEXT000000692243", "#text": "LOI n° 66-509 du 12 juillet 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000692243", "@numtexte": "66-509", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-12" }, { "@id": "JORFTEXT000000880575", "#text": "Loi n°66-948 du 22 décembre 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000880575", "@numtexte": "66-948", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-12-22" }, { "@id": "JORFTEXT000000698676", "#text": "Ordonnance n°67-833 du 28 septembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000698676", "@numtexte": "67-833", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "LEGIARTI000006275848", "@num": "1", "#text": "Ordonnance n°67-833 du 28 septembre 1967 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698676", "@numtexte": "67-833", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000875580", "#text": "Loi n° 72-657 du 13 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006511467", "@num": "3", "#text": "Loi n°72-657 du 13 juillet 1972 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "JORFTEXT000000508816", "#text": "Loi n°72-1121 du 20 décembre 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "JORFTEXT000000692054", "#text": "Sixième directive 77/388/CEE du Conseil, du 17 mai 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000692054", "@nortexte": "31977L0388", "@numtexte": "77-388", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1977-05-17" }, { "@id": "JORFTEXT000000699946", "#text": "Ordonnance n° 77-1102 du 26 septembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGIARTI000006682483", "@num": "21", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGIARTI000006682428", "@num": "6", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGIARTI000006682430", "@num": "7", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "JORFTEXT000000685327", "#text": "Décret n°81-246 du 17 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000685327", "@numtexte": "81-246", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-17" }, { "@id": "JORFTEXT000000339923", "#text": "Ordonnance n° 81-296 du 1er avril 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000339923", "@numtexte": "81-296", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1981-04-01" }, { "@id": "JORFTEXT000000339574", "#text": "Loi n°81-1179 du 31 décembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "JORFTEXT000000503960", "#text": "Loi n°82-155 du 11 février 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000503960", "@numtexte": "82-155", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-02-11" }, { "@id": "JORFTEXT000000880039", "#text": "Loi n° 82-213 du 2 mars 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@id": "JORFTEXT000000880039", "#text": "Loi n° 82-213 du 2 mars 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@id": "JORFTEXT000000691740", "#text": "Loi n°82-540 du 28 juin 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691740", "@numtexte": "82-540", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-06-28" }, { "@id": "JORFTEXT000000319755", "#text": "Loi n°82-939 du 4 novembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656109", "@num": "2", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 2 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "JORFTEXT000000503959", "#text": "Loi n°82-1126 du 29 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFTEXT000000503959", "#text": "Loi n°82-1126 du 29 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFTEXT000000320197", "#text": "Loi n° 83-8 du 7 janvier 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320197", "@numtexte": "83-8", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-07" }, { "@id": "JORFTEXT000000504452", "#text": "Loi n°83-25 du 19 janvier 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "JORFTEXT000000504452", "#text": "Loi n°83-25 du 19 janvier 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "LEGIARTI000006274082", "@num": "26", "#text": "Loi n°83-25 du 19 janvier 1983 - art. 26 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "JORFTEXT000000860396", "#text": "Décret n°83-872 du 30 septembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000860396", "@numtexte": "83-872", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-30" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317341", "@num": "24", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317345", "@num": "26", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317350", "@num": "29", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317350", "@num": "29", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000504724", "#text": "LOI n° 84-46 du 24 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000692964", "#text": "Loi n°84-600 du 13 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000692964", "@numtexte": "84-600", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-07-13" }, { "@id": "LEGIARTI000006663238", "@num": "3", "#text": "Décret n°84-1057 du 30 novembre 1984 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885149", "@numtexte": "84-1057", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-11-30" }, { "@id": "JORFTEXT000000696434", "#text": "Décision Européenne n°84-184 du 29 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000696434", "@numtexte": "84-184", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1984-11-29" }, { "@id": "LEGITEXT000006068824", "#text": "Loi n°84-1208 du 29 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274227", "@num": "1", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274235", "@num": "10", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 10 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274294", "@num": "100", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 100 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274295", "@num": "101", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 101 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274296", "@num": "102", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 102 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274297", "@num": "103", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 103 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274298", "@num": "104", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 104 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274299", "@num": "106", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 106 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274236", "@num": "11", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274301", "@num": "110", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 110 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274237", "@num": "15", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 15 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274238", "@num": "16", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 16 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274239", "@num": "19", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 19 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274228", "@num": "2", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274240", "@num": "21", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 21 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274241", "@num": "25", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 25 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274250", "@num": "26", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 26 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274229", "@num": "3", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274251", "@num": "30", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 30 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274269", "@num": "31", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 31 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274271", "@num": "33", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 33 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274272", "@num": "35", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 35 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274273", "@num": "36", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 36 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274275", "@num": "38", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 38 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274230", "@num": "4", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274230", "@num": "4", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274276", "@num": "42", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 42 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274278", "@num": "47", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274279", "@num": "49", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274231", "@num": "5", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274280", "@num": "62", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 62 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274233", "@num": "7", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274281", "@num": "72", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274234", "@num": "8", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274282", "@num": "80", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 80 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274283", "@num": "81", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 81 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274284", "@num": "82", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 82 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274285", "@num": "85", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 85 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274287", "@num": "93", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 93 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274291", "@num": "94", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 94 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274292", "@num": "96", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 96 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000320425", "#text": "Loi n°84-1209 du 29 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001493232", "@num": "1", "#text": "Loi n°84-1209 du 29 décembre 1984 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000321537", "#text": "Arrêté du 2 janvier 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000321537", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-01-02" }, { "@id": "JORFTEXT000000683840", "#text": "Arrêté du 18 janvier 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000683840", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-01-18" }, { "@id": "JORFTEXT000000864739", "#text": "Arrêté du 10 janvier 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000864739", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-01-10" }, { "@id": "JORFTEXT000000872239", "#text": "Décret n°85-112 du 23 janvier 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000872239", "@numtexte": "85-112", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-23" }, { "@id": "JORFTEXT000000321782", "#text": "Arrêté du 4 février 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000321782", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-02-04" }, { "@id": "JORFTEXT000000520615", "#text": "Décret n°85-159 du 4 février 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000520615", "@numtexte": "85-159", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-04" }, { "@id": "LEGITEXT000006064865", "#text": "Décret n°85-159 du 4 février 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000520615", "@numtexte": "85-159", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-04" }, { "@id": "LEGITEXT000006064866", "#text": "Décret n°85-159 du 4 février 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000520615", "@numtexte": "85-159", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-04" }, { "@id": "LEGIARTI000006663385", "@num": "1", "#text": "Décret n°85-159 du 4 février 1985 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520615", "@numtexte": "85-159", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-04" }, { "@id": "LEGIARTI000006663386", "@num": "2", "#text": "Décret n°85-159 du 4 février 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520615", "@numtexte": "85-159", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-04" }, { "@id": "LEGIARTI000006663387", "@num": "3", "#text": "Décret n°85-159 du 4 février 1985 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520615", "@numtexte": "85-159", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-04" }, { "@id": "LEGIARTI000006663388", "@num": "4", "#text": "Décret n°85-159 du 4 février 1985 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520615", "@numtexte": "85-159", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-04" }, { "@id": "LEGIARTI000006663390", "@num": "5", "#text": "Décret n°85-159 du 4 février 1985 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520615", "@numtexte": "85-159", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-04" }, { "@id": "LEGIARTI000006663389", "@num": "5", "#text": "Décret n°85-159 du 4 février 1985 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520615", "@numtexte": "85-159", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-04" }, { "@id": "LEGIARTI000006663391", "@num": "5", "#text": "Décret n°85-159 du 4 février 1985 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520615", "@numtexte": "85-159", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-04" }, { "@id": "LEGIARTI000006663392", "@num": "6", "#text": "Décret n°85-159 du 4 février 1985 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520615", "@numtexte": "85-159", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-04" }, { "@id": "LEGIARTI000006663393", "@num": "6", "#text": "Décret n°85-159 du 4 février 1985 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520615", "@numtexte": "85-159", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-04" }, { "@id": "LEGIARTI000006663394", "@num": "7", "#text": "Décret n°85-159 du 4 février 1985 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520615", "@numtexte": "85-159", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-04" }, { "@id": "LEGIARTI000006663395", "@num": "7", "#text": "Décret n°85-159 du 4 février 1985 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520615", "@numtexte": "85-159", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-04" }, { "@id": "LEGIARTI000006663396", "@num": "8", "#text": "Décret n°85-159 du 4 février 1985 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520615", "@numtexte": "85-159", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-04" }, { "@id": "LEGIARTI000006663397", "@num": "8", "#text": "Décret n°85-159 du 4 février 1985 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520615", "@numtexte": "85-159", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-04" }, { "@id": "JORFTEXT000000471302", "#text": "Arrêté du 8 février 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000471302", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-02-08" }, { "@id": "JORFTEXT000000659880", "#text": "Arrêté du 15 février 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000659880", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-02-15" }, { "@id": "JORFTEXT000000885174", "#text": "Décret n°85-253 du 20 février 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000885174", "@numtexte": "85-253", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-20" }, { "@id": "LEGIARTI000006663418", "@num": "1", "#text": "Décret n°85-253 du 20 février 1985 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885174", "@numtexte": "85-253", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-20" }, { "@id": "JORFTEXT000000468384", "#text": "Arrêté du 20 février 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000468384", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-02-20" }, { "@id": "JORFTEXT000000334672", "#text": "Décret n°85-355 du 22 mars 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000334672", "@numtexte": "85-355", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-22" }, { "@id": "LEGITEXT000006064960", "#text": "Décret n°85-355 du 22 mars 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000334672", "@numtexte": "85-355", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-22" }, { "@id": "LEGIARTI000006324646", "@num": "1", "#text": "Décret n°85-355 du 22 mars 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334672", "@numtexte": "85-355", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-22" }, { "@id": "LEGIARTI000006324646", "@num": "1", "#text": "Décret n°85-355 du 22 mars 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334672", "@numtexte": "85-355", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-22" }, { "@id": "LEGIARTI000006324647", "@num": "2", "#text": "Décret n°85-355 du 22 mars 1985 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334672", "@numtexte": "85-355", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-22" }, { "@id": "LEGIARTI000006324647", "@num": "2", "#text": "Décret n°85-355 du 22 mars 1985 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334672", "@numtexte": "85-355", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-22" }, { "@id": "LEGIARTI000006324648", "@num": "3", "#text": "Décret n°85-355 du 22 mars 1985 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334672", "@numtexte": "85-355", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-22" }, { "@id": "LEGIARTI000006324648", "@num": "3", "#text": "Décret n°85-355 du 22 mars 1985 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334672", "@numtexte": "85-355", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-22" }, { "@id": "LEGIARTI000006324649", "@num": "4", "#text": "Décret n°85-355 du 22 mars 1985 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334672", "@numtexte": "85-355", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-22" }, { "@id": "LEGIARTI000006324649", "@num": "4", "#text": "Décret n°85-355 du 22 mars 1985 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334672", "@numtexte": "85-355", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-22" }, { "@id": "LEGIARTI000006324650", "@num": "5", "#text": "Décret n°85-355 du 22 mars 1985 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334672", "@numtexte": "85-355", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-22" }, { "@id": "LEGIARTI000006324650", "@num": "5", "#text": "Décret n°85-355 du 22 mars 1985 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334672", "@numtexte": "85-355", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-22" }, { "@id": "LEGIARTI000006324651", "@num": "6", "#text": "Décret n°85-355 du 22 mars 1985 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334672", "@numtexte": "85-355", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-22" }, { "@id": "LEGIARTI000006324651", "@num": "6", "#text": "Décret n°85-355 du 22 mars 1985 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334672", "@numtexte": "85-355", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-22" }, { "@id": "LEGIARTI000006324652", "@num": "7", "#text": "Décret n°85-355 du 22 mars 1985 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334672", "@numtexte": "85-355", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-22" }, { "@id": "LEGIARTI000006324652", "@num": "7", "#text": "Décret n°85-355 du 22 mars 1985 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334672", "@numtexte": "85-355", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-22" }, { "@id": "JORFTEXT000000885534", "#text": "Décret n°85-390 du 1 avril 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000885534", "@numtexte": "85-390", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-04-01" }, { "@id": "LEGIARTI000006504388", "@num": "1", "#text": "Décret n°85-390 du 1 avril 1985 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885534", "@numtexte": "85-390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-04-01" }, { "@id": "LEGIARTI000006504428", "@num": "19", "#text": "Décret n°85-390 du 1 avril 1985 - art. 19 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885534", "@numtexte": "85-390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-04-01" }, { "@id": "JORFTEXT000000491477", "#text": "Arrêté du 28 mars 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000491477", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-03-28" }, { "@id": "JORFTEXT000000496452", "#text": "Arrêté du 26 mars 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000496452", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-03-26" }, { "@id": "JORFTEXT000000496675", "#text": "Arrêté du 4 avril 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000496675", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-04-04" }, { "@id": "JORFTEXT000000516771", "#text": "Décret n°85-488 du 6 mai 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000516771", "@numtexte": "85-488", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-05-06" }, { "@id": "JORFTEXT000000842398", "#text": "Arrêté du 15 mai 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000842398", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-05-15" }, { "@id": "JORFTEXT000000501328", "#text": "Loi n°85-583 du 10 juin 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000501328", "@numtexte": "85-583", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-06-10" }, { "@id": "JORFTEXT000000700688", "#text": "Décret n°85-598 du 10 juin 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000700688", "@numtexte": "85-598", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-10" }, { "@id": "LEGITEXT000006065046", "#text": "Décret n°85-598 du 10 juin 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000700688", "@numtexte": "85-598", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-10" }, { "@id": "LEGIARTI000006324677", "@num": "1", "#text": "Décret n°85-598 du 10 juin 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700688", "@numtexte": "85-598", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-10" }, { "@id": "LEGIARTI000006324677", "@num": "1", "#text": "Décret n°85-598 du 10 juin 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700688", "@numtexte": "85-598", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-10" }, { "@id": "LEGIARTI000006324678", "@num": "2", "#text": "Décret n°85-598 du 10 juin 1985 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700688", "@numtexte": "85-598", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-10" }, { "@id": "LEGIARTI000006324679", "@num": "3", "#text": "Décret n°85-598 du 10 juin 1985 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700688", "@numtexte": "85-598", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-10" }, { "@id": "LEGIARTI000006324679", "@num": "3", "#text": "Décret n°85-598 du 10 juin 1985 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700688", "@numtexte": "85-598", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-10" }, { "@id": "LEGIARTI000006324680", "@num": "4", "#text": "Décret n°85-598 du 10 juin 1985 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700688", "@numtexte": "85-598", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-10" }, { "@id": "LEGIARTI000006324680", "@num": "4", "#text": "Décret n°85-598 du 10 juin 1985 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700688", "@numtexte": "85-598", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-10" }, { "@id": "LEGIARTI000006324681", "@num": "5", "#text": "Décret n°85-598 du 10 juin 1985 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700688", "@numtexte": "85-598", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-10" }, { "@id": "LEGIARTI000006324683", "@num": "6", "#text": "Décret n°85-598 du 10 juin 1985 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700688", "@numtexte": "85-598", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-10" }, { "@id": "LEGIARTI000006324684", "@num": "7", "#text": "Décret n°85-598 du 10 juin 1985 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700688", "@numtexte": "85-598", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-06-10" }, { "@id": "JORFTEXT000000468593", "#text": "Arrêté du 13 juin 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000468593", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-06-13" }, { "@id": "JORFTEXT000000508385", "#text": "Décret n°85-629 du 31 mai 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000508385", "@numtexte": "85-629", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-05-31" }, { "@id": "JORFTEXT000000693456", "#text": "Loi n°85-695 du 11 juillet 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000693456", "#text": "Loi n°85-695 du 11 juillet 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000002104820", "@num": "19", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 19, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006317486", "@num": "20", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 20 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000001103923", "@num": "33", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 33, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006274617", "@num": "7", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000001295305", "@num": "7", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 7, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000886910", "#text": "Décret n°85-728 du 12 juillet 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000886910", "@numtexte": "85-728", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-07-12" }, { "@id": "JORFARTI000001678724", "@num": "1", "#text": "Décret n°85-728 du 12 juillet 1985 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000886910", "@numtexte": "85-728", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-07-12" }, { "@id": "JORFARTI000001867750", "@num": "9", "#text": "Décret n°85-728 du 12 juillet 1985 - art. 9, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000886910", "@numtexte": "85-728", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-07-12" }, { "@id": "JORFTEXT000000322927", "#text": "Décret n°85-809 du 31 juillet 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000322927", "@numtexte": "85-809", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-07-31" }, { "@id": "JORFTEXT000000678406", "#text": "Arrêté du 24 septembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000678406", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-09-24" }, { "@id": "JORFTEXT000000882285", "#text": "Décret n°85-1007 du 24 septembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000882285", "@numtexte": "85-1007", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "JORFTEXT000000336340", "#text": "Décret n°85-1008 du 24 septembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000336340", "@numtexte": "85-1008", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "JORFTEXT000000690642", "#text": "Décret n°85-1048 du 26 septembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000690642", "@numtexte": "85-1048", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-26" }, { "@id": "LEGITEXT000006064682", "#text": "Décret n°85-1048 du 26 septembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000690642", "@numtexte": "85-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-26" }, { "@id": "LEGITEXT000006064682", "#text": "Décret n°85-1048 du 26 septembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000690642", "@numtexte": "85-1048", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-26" }, { "@id": "LEGIARTI000006324833", "@num": "1", "#text": "Décret n°85-1048 du 26 septembre 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000690642", "@numtexte": "85-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-26" }, { "@id": "LEGIARTI000006324833", "@num": "1", "#text": "Décret n°85-1048 du 26 septembre 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000690642", "@numtexte": "85-1048", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-26" }, { "@id": "LEGIARTI000006324834", "@num": "2", "#text": "Décret n°85-1048 du 26 septembre 1985 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000690642", "@numtexte": "85-1048", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-26" }, { "@id": "LEGIARTI000006324834", "@num": "2", "#text": "Décret n°85-1048 du 26 septembre 1985 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000690642", "@numtexte": "85-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-26" }, { "@id": "LEGIARTI000006324835", "@num": "3", "#text": "Décret n°85-1048 du 26 septembre 1985 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000690642", "@numtexte": "85-1048", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-26" }, { "@id": "LEGIARTI000006324835", "@num": "3", "#text": "Décret n°85-1048 du 26 septembre 1985 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000690642", "@numtexte": "85-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-26" }, { "@id": "LEGIARTI000006324836", "@num": "4", "#text": "Décret n°85-1048 du 26 septembre 1985 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000690642", "@numtexte": "85-1048", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-26" }, { "@id": "LEGIARTI000006324836", "@num": "4", "#text": "Décret n°85-1048 du 26 septembre 1985 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000690642", "@numtexte": "85-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-26" }, { "@id": "LEGIARTI000006324837", "@num": "5", "#text": "Décret n°85-1048 du 26 septembre 1985 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000690642", "@numtexte": "85-1048", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-26" }, { "@id": "LEGIARTI000006324837", "@num": "5", "#text": "Décret n°85-1048 du 26 septembre 1985 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000690642", "@numtexte": "85-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-26" }, { "@id": "LEGIARTI000006324838", "@num": "6", "#text": "Décret n°85-1048 du 26 septembre 1985 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000690642", "@numtexte": "85-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-26" }, { "@id": "LEGIARTI000006324838", "@num": "6", "#text": "Décret n°85-1048 du 26 septembre 1985 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000690642", "@numtexte": "85-1048", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-26" }, { "@id": "JORFTEXT000000682508", "#text": "Décret n°85-1111 du 17 octobre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "LEGITEXT000006064718", "#text": "Décret n°85-1111 du 17 octobre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "LEGITEXT000006064718", "#text": "Décret n°85-1111 du 17 octobre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "LEGIARTI000006324806", "@num": "1", "#text": "Décret n°85-1111 du 17 octobre 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "LEGIARTI000006324806", "@num": "1", "#text": "Décret n°85-1111 du 17 octobre 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "LEGIARTI000006324818", "@num": "10", "#text": "Décret n°85-1111 du 17 octobre 1985 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "LEGIARTI000006324818", "@num": "10", "#text": "Décret n°85-1111 du 17 octobre 1985 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "LEGIARTI000006324807", "@num": "2", "#text": "Décret n°85-1111 du 17 octobre 1985 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "LEGIARTI000006324807", "@num": "2", "#text": "Décret n°85-1111 du 17 octobre 1985 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "LEGIARTI000006324809", "@num": "3", "#text": "Décret n°85-1111 du 17 octobre 1985 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "LEGIARTI000006324809", "@num": "3", "#text": "Décret n°85-1111 du 17 octobre 1985 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "LEGIARTI000006324810", "@num": "4", "#text": "Décret n°85-1111 du 17 octobre 1985 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "LEGIARTI000006324810", "@num": "4", "#text": "Décret n°85-1111 du 17 octobre 1985 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "LEGIARTI000006324811", "@num": "5", "#text": "Décret n°85-1111 du 17 octobre 1985 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "LEGIARTI000006324811", "@num": "5", "#text": "Décret n°85-1111 du 17 octobre 1985 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "LEGIARTI000006324812", "@num": "6", "#text": "Décret n°85-1111 du 17 octobre 1985 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "LEGIARTI000006324812", "@num": "6", "#text": "Décret n°85-1111 du 17 octobre 1985 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "LEGIARTI000006324813", "@num": "7", "#text": "Décret n°85-1111 du 17 octobre 1985 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "LEGIARTI000006324813", "@num": "7", "#text": "Décret n°85-1111 du 17 octobre 1985 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "LEGIARTI000006324814", "@num": "8", "#text": "Décret n°85-1111 du 17 octobre 1985 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "LEGIARTI000006324814", "@num": "8", "#text": "Décret n°85-1111 du 17 octobre 1985 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "LEGIARTI000006324815", "@num": "9", "#text": "Décret n°85-1111 du 17 octobre 1985 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "LEGIARTI000006324815", "@num": "9", "#text": "Décret n°85-1111 du 17 octobre 1985 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682508", "@numtexte": "85-1111", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-17" }, { "@id": "JORFTEXT000000502598", "#text": "Décret n°85-1113 du 15 octobre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000502598", "@numtexte": "85-1113", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-10-15" }, { "@id": "JORFTEXT000000502824", "#text": "Décret n°85-1119 du 25 septembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000502824", "@numtexte": "85-1119", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-25" }, { "@id": "JORFTEXT000000682750", "#text": "Décret n°85-1233 du 22 novembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000682750", "@numtexte": "85-1233", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-11-22" }, { "@id": "JORFTEXT000000886536", "#text": "Décret n°85-1304 du 9 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000886536", "@numtexte": "85-1304", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-09" }, { "@id": "JORFTEXT000000681219", "#text": "Arrêté du 6 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000681219", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-12-06" }, { "@id": "JORFTEXT000000682072", "#text": "Décret n°85-1308 du 6 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000682072", "@numtexte": "85-1308", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-06" }, { "@id": "JORFTEXT000000875097", "#text": "Arrêté du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000875097", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000882171", "#text": "Décret n°85-1451 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000882171", "@numtexte": "85-1451", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000878230", "#text": "Loi n°85-1403 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274456", "@num": "10", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 10 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274458", "@num": "12", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 12 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001867864", "@num": "12", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 12, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280763", "@num": "25", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 25, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274474", "@num": "34", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001915573", "@num": "34", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 34, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280830", "@num": "4", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000693429", "#text": "Loi n°85-1404 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001493105", "@num": "19", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 19, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274507", "@num": "6", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006359333", "@num": "8", "#text": "Décret n°85-1499 du 31 décembre 1985 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337023", "@numtexte": "85-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGIARTI000006422904", "@num": "Annexe art. 11", "#text": "Décret n°86-84 du 18 janvier 1986 - art. Annexe art. 11 (An)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885698", "@numtexte": "86-84", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-18" }, { "@id": "LEGIARTI000006422420", "@num": "Annexe", "#text": "Décret n°86-234 du 21 février 1986 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515760", "@numtexte": "86-234", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-21" }, { "@id": "JORFTEXT000000331785", "#text": "Décret n°86-800 du 30 juin 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000331785", "@numtexte": "86-800", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-06-30" }, { "@id": "LEGIARTI000022209337", "@num": "6", "#text": "Loi n° 86-824 du 11 juillet 1986 - art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000512460", "#text": "Loi n°86-824 du 11 juillet 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275011", "@num": "6", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006275012", "@num": "6", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000318698", "#text": "Arrêté du 7 octobre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000318698", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000312597", "#text": "Décret n°86-1086 du 7 octobre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001867752", "@num": "1", "#text": "Décret n°86-1086 du 7 octobre 1986 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000870114", "#text": "Décret n°86-1087 du 7 octobre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000870114", "@numtexte": "86-1087", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001295603", "@num": "1", "#text": "Décret n°86-1087 du 7 octobre 1986 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000870114", "@numtexte": "86-1087", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000317305", "#text": "Loi n°86-1317 du 30 décembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274924", "@num": "45", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 45 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274923", "@num": "45", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 45 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274922", "@num": "45", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 45 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274921", "@num": "45", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 45 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGITEXT000006065964", "#text": "Décret n°87-351 du 26 mai 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000882072", "@nortexte": "ASEF8703363D", "@numtexte": "87-351", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-26" }, { "@id": "JORFTEXT000000687467", "#text": "Loi n°87-588 du 30 juillet 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000687467", "@nortexte": "ASEX8700089L", "@numtexte": "87-588", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-30" }, { "@id": "JORFTEXT000000662328", "#text": "Arrêté du 7 août 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000662328", "@nortexte": "ASEF8703601A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-08-07" }, { "@id": "JORFTEXT000000296281", "#text": "Arrêté du 9 septembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000296281", "@nortexte": "ASEF8703651A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-09-09" }, { "@id": "JORFTEXT000000846304", "#text": "Arrêté du 9 septembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000846304", "@nortexte": "ASEF8703653A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-09-09" }, { "@id": "JORFTEXT000000683643", "#text": "Arrêté du 24 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000683643", "@nortexte": "ASEX8798604A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-11-24" }, { "@id": "JORFTEXT000000696711", "#text": "Décret n°87-940 du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001112285", "@num": "1", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000317543", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275224", "@num": "30", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000315483", "#text": "Décret n°88-290 du 28 mars 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000315483", "@nortexte": "ASEF8803271D", "@numtexte": "88-290", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "JORFTEXT000000506140", "#text": "Arrêté du 15 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000506140", "@nortexte": "TRSA8800627A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-12-15" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n°88-1149 du 23 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFARTI000002471920", "@num": "29", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 29, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006434904", "@num": "30", "#text": "Loi n°89-486 du 10 juillet 1989 - art. 30 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509314", "@nortexte": "MENX8900049L", "@numtexte": "89-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "JORFTEXT000000339311", "#text": "Arrêté du 13 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000339311", "@nortexte": "EQUA8901418A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-12-13" }, { "@id": "LEGIARTI000006317667", "@num": "29", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 29 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000166186", "#text": "LOI89-935", "@sens": "cible", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000167540", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000167540", "@nortexte": "EQUA9000982A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-07-18" }, { "@id": "JORFTEXT000000479556", "#text": "Arrêté du 12 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000479556", "@nortexte": "ECOT9023063A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-12-12" }, { "@id": "JORFTEXT000000168941", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000168941", "@nortexte": "EQUA9001716A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-12-13" }, { "@id": "JORFTEXT000000717191", "#text": "LOI90-1168", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318053", "@num": "125", "#text": "Loi - art. 125 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318054", "@num": "125", "#text": "Loi - art. 125 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006317995", "@num": "46", "#text": "Loi - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000044874944", "@num": "125", "#text": "Loi n° 90-1168 du 29 décembre 1990 - art. 125 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000046874173", "@num": "125", "#text": "Loi n° 90-1168 du 29 décembre 1990 - art. 125 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000864574", "#text": "Loi n°90-1169 du 29 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000525896", "#text": "DECRET91-55", "@sens": "cible", "@cidtexte": "JORFTEXT000000525896", "@nortexte": "EQUA9001674D", "@numtexte": "91-55", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-01-15" }, { "@id": "JORFTEXT000000885069", "#text": "Décret n°91-118 du 31 janvier 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000885069", "@nortexte": "BUDB9010051D", "@numtexte": "91-118", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-01-31" }, { "@id": "JORFTEXT000000357244", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000357244", "@nortexte": "EQUA9101742A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-12-05" }, { "@id": "JORFTEXT000000356342", "#text": "LOI91-1322", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000720683", "#text": "LOI91-1385", "@sens": "cible", "@cidtexte": "JORFTEXT000000720683", "@nortexte": "EQUX9100067L", "@numtexte": "91-1385", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-31" }, { "@id": "JORFTEXT000000721454", "#text": "LOI91-1405", "@sens": "cible", "@cidtexte": "JORFTEXT000000721454", "@nortexte": "TEFX9100162L", "@numtexte": "91-1405", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-31" }, { "@id": "JORFTEXT000000723151", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000723151", "@nortexte": "INTB9200235A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-05-11" }, { "@id": "JORFTEXT000000541241", "#text": "LOI92-675", "@sens": "cible", "@cidtexte": "JORFTEXT000000541241", "@nortexte": "TEFX9200057L", "@numtexte": "92-675", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000540919", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000540919", "@nortexte": "ECOT9223092A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-07-22" }, { "@id": "JORFTEXT000000178406", "#text": "LOI92-1376", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000542542", "#text": "LOI92-1446", "@sens": "cible", "@cidtexte": "JORFTEXT000000542542", "@nortexte": "TEFX9200149L", "@numtexte": "92-1446", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000543769", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000543769", "@nortexte": "BUDB9210100A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000543768", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000543768", "@nortexte": "BUDB9210099A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000711603", "#text": "LOI93-121", "@sens": "cible", "@cidtexte": "JORFTEXT000000711603", "@nortexte": "SPSX9200178L", "@numtexte": "93-121", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-27" }, { "@id": "JORFTEXT000000712572", "#text": "DECRET93-280", "@sens": "cible", "@cidtexte": "JORFTEXT000000712572", "@nortexte": "TEFF9300168D", "@numtexte": "93-280", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-03" }, { "@id": "JORFTEXT000000529430", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000529430", "@nortexte": "INTB9300166A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-02-19" }, { "@id": "JORFTEXT000000544058", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000544058", "@nortexte": "TEFF9300403A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-24" }, { "@id": "JORFTEXT000000362705", "#text": "DECRET93-756", "@sens": "cible", "@cidtexte": "JORFTEXT000000362705", "@nortexte": "TEFF9300422D", "@numtexte": "93-756", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-29" }, { "@id": "JORFTEXT000000545997", "#text": "DECRET93-1127", "@sens": "cible", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "JORFTEXT000000299210", "#text": "Arrêté du 8 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000299210", "@nortexte": "BUDB9310044A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-08" }, { "@id": "JORFTEXT000000864578", "#text": "Loi n°93-1313 du 20 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "JORFTEXT000000845456", "#text": "Arrêté du 29 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000845456", "@nortexte": "EQUA9301821A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-29" }, { "@id": "JORFTEXT000000509319", "#text": "Loi n°93-1352 du 30 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000543566", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000543566", "@nortexte": "BUDB9310069A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000363229", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000363229", "@nortexte": "TEFF9301307A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-27" }, { "@id": "JORFTEXT000000546547", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000546547", "@nortexte": "DEFF9401026A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-04" }, { "@id": "JORFTEXT000000165840", "#text": "LOI94-126", "@sens": "cible", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "JORFTEXT000000728740", "#text": "DECRET94-291", "@sens": "cible", "@cidtexte": "JORFTEXT000000728740", "@nortexte": "BUDB9310074D", "@numtexte": "94-291", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-13" }, { "@id": "JORFTEXT000000347273", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000347273", "@nortexte": "INTB9400206A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-04-11" }, { "@id": "JORFTEXT000000365452", "#text": "DECRET94-497", "@sens": "cible", "@cidtexte": "JORFTEXT000000365452", "@nortexte": "TEFF9400482D", "@numtexte": "94-497", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-20" }, { "@id": "JORFTEXT000000713180", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000713180", "@nortexte": "EQUA9401411A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-08-25" }, { "@id": "JORFTEXT000000532250", "#text": "DECRET94-764", "@sens": "cible", "@cidtexte": "JORFTEXT000000532250", "@nortexte": "BUDF9400013D", "@numtexte": "94-764", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-30" }, { "@id": "JORFTEXT000000549885", "#text": "DECRET94-936", "@sens": "cible", "@cidtexte": "JORFTEXT000000549885", "@nortexte": "TEFF9401016D", "@numtexte": "94-936", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-28" }, { "@id": "LEGIARTI000006666746", "@num": "3", "#text": "Décret n°94-936 du 28 octobre 1994 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000549885", "@nortexte": "TEFF9401016D", "@numtexte": "94-936", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-28" }, { "@id": "JORFTEXT000000349783", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000349783", "@nortexte": "EQUA9401983A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-28" }, { "@id": "JORFTEXT000000166739", "#text": "LOI95-116", "@sens": "cible", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "JORFTEXT000000186825", "#text": "DECRET95-147", "@sens": "cible", "@cidtexte": "JORFTEXT000000186825", "@nortexte": "BUDB9510012D", "@numtexte": "95-147", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-10" }, { "@id": "JORFTEXT000000553041", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000553041", "@nortexte": "BUDB9510025A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-22" }, { "@id": "JORFTEXT000000736434", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000736434", "@nortexte": "TEFF9500341A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-22" }, { "@id": "JORFTEXT000000736001", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000736001", "@nortexte": "TEFF9500342A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-22" }, { "@id": "JORFTEXT000000735704", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000735704", "@nortexte": "TEFF9500343A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-22" }, { "@id": "JORFTEXT000000735709", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000735709", "@nortexte": "TEFF9500344A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-22" }, { "@id": "JORFTEXT000000187303", "#text": "DECRET95-441", "@sens": "cible", "@cidtexte": "JORFTEXT000000187303", "@nortexte": "TEFF9500369D", "@numtexte": "95-441", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-20" }, { "@id": "LEGIARTI000006666945", "@num": "4", "#text": "Décret n°95-441 du 20 avril 1995 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000187303", "@nortexte": "TEFF9500369D", "@numtexte": "95-441", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-20" }, { "@id": "JORFTEXT000000719272", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000719272", "@nortexte": "BUDB9510030A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-12" }, { "@id": "JORFTEXT000000719209", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000719209", "@nortexte": "INTB9500186A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-17" }, { "@id": "JORFTEXT000000371685", "#text": "LOI95-882", "@sens": "cible", "@cidtexte": "JORFTEXT000000371685", "@nortexte": "TEFX9500107L", "@numtexte": "95-882", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319297", "@num": "10", "#text": "Loi - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006667226", "@num": "13", "#text": "Décret n°95-925 du 19 août 1995 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189567", "@nortexte": "TEFE9500831D", "@numtexte": "95-925", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-19" }, { "@id": "LEGIARTI000006667225", "@num": "13", "#text": "Décret n°95-925 du 19 août 1995 - art. 13 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189567", "@nortexte": "TEFE9500831D", "@numtexte": "95-925", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-19" }, { "@id": "JORFTEXT000000189493", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000189493", "@nortexte": "TEFF9501128A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-10-20" }, { "@id": "JORFTEXT000000738214", "#text": "DECRET95-1161", "@sens": "cible", "@cidtexte": "JORFTEXT000000738214", "@nortexte": "TEFF9501140D", "@numtexte": "95-1161", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-06" }, { "@id": "LEGITEXT000005619770", "#text": "Décret n°95-1161 du 6 novembre 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000738214", "@nortexte": "TEFF9501140D", "@numtexte": "95-1161", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-06" }, { "@id": "JORFTEXT000000191356", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000191356", "@nortexte": "EQUA9501904A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-12-29" }, { "@id": "JORFTEXT000000721989", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000721989", "@nortexte": "ECOB9510131A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-12-29" }, { "@id": "JORFTEXT000000557113", "#text": "DECRET95-1406", "@sens": "cible", "@cidtexte": "JORFTEXT000000557113", "@nortexte": "ECOB9510130D", "@numtexte": "95-1406", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000359257", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGITEXT000005620131", "#text": "Arrêté du 4 janvier 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670622", "@num": "1", "#text": "Arrêté du 4 janvier 1996 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670622", "@num": "1", "#text": "Arrêté du 4 janvier 1996 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670623", "@num": "2", "#text": "Arrêté du 4 janvier 1996 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670624", "@num": "3", "#text": "Arrêté du 4 janvier 1996 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670625", "@num": "4", "#text": "Arrêté du 4 janvier 1996 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670626", "@num": "5", "#text": "Arrêté du 4 janvier 1996 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670627", "@num": "6", "#text": "Arrêté du 4 janvier 1996 - art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670627", "@num": "6", "#text": "Arrêté du 4 janvier 1996 - art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "JORFTEXT000000171732", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000171732", "@nortexte": "ECOB9610011A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-31" }, { "@id": "JORFTEXT000000191935", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000191935", "@nortexte": "EQUA9600334A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000741587", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000741587", "@nortexte": "TASF9610421A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-08" }, { "@id": "JORFTEXT000000742099", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000742099", "@nortexte": "EQUA9600581A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-16" }, { "@id": "JORFTEXT000000559228", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000559228", "@nortexte": "EQUA9600583A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-16" }, { "@id": "JORFTEXT000000559602", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000559602", "@nortexte": "EQUA9600582A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-16" }, { "@id": "JORFTEXT000000730849", "#text": "LOI96-376", "@sens": "cible", "@cidtexte": "JORFTEXT000000730849", "@nortexte": "TASX9500181L", "@numtexte": "96-376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-05-06" }, { "@id": "JORFTEXT000000193864", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000193864", "@nortexte": "FPPA9610075A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-10" }, { "@id": "JORFTEXT000000377215", "#text": "LOI96-609", "@sens": "cible", "@cidtexte": "JORFTEXT000000377215", "@nortexte": "DOMX9400139L", "@numtexte": "96-609", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "JORFTEXT000000378435", "#text": "DECRET96-736", "@sens": "cible", "@cidtexte": "JORFTEXT000000378435", "@nortexte": "TASF9611132D", "@numtexte": "96-736", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-20" }, { "@id": "LEGIARTI000006667540", "@num": "1", "#text": "Décret n°96-736 du 20 août 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000378435", "@nortexte": "TASF9611132D", "@numtexte": "96-736", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-20" }, { "@id": "JORFTEXT000000195971", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000195971", "@nortexte": "TASF9611667A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-11-28" }, { "@id": "JORFTEXT000000563022", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000563022", "@nortexte": "TASF9611697A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-09" }, { "@id": "JORFTEXT000000563387", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000563387", "@nortexte": "TASF9611703A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-10" }, { "@id": "JORFTEXT000000870702", "#text": "Arrêté du 16 décembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000870702", "@nortexte": "EQUA96017447A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-16" }, { "@id": "LEGIARTI000006319685", "@num": "40", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 40 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000197258", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000197258", "@nortexte": "TASF9611800A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-23" }, { "@id": "JORFTEXT000000563791", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000563791", "@nortexte": "EQUA9700043A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-14" }, { "@id": "JORFTEXT000000380440", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000380440", "@nortexte": "ECOB9610123A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-31" }, { "@id": "JORFTEXT000000564422", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000564422", "@nortexte": "TASF9710335A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-26" }, { "@id": "JORFTEXT000000878580", "#text": "du 21 mars 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000878580", "@nortexte": "CETX97014966V", "@typelien": "APPLICATION", "@naturetexte": "AVISEURO", "@datesignatexte": "1997-03-21" }, { "@id": "JORFTEXT000000381679", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000381679", "@nortexte": "FPPA9710033A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-19" }, { "@id": "JORFTEXT000000383304", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000383304", "@nortexte": "TASE9710741A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-27" }, { "@id": "JORFTEXT000000183266", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000183266", "@nortexte": "ECOB9710050A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-07-25" }, { "@id": "JORFTEXT000000569701", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000569701", "@nortexte": "ECOB9710063A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-11-19" }, { "@id": "JORFTEXT000000568617", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000568617", "@nortexte": "EQUA9701967A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-12-16" }, { "@id": "JORFTEXT000000686869", "#text": "Arrêté du 24 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000686869", "@nortexte": "ECUM9702253A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-12-24" }, { "@id": "JORFTEXT000000753251", "#text": "DECRET98-29", "@sens": "cible", "@cidtexte": "JORFTEXT000000753251", "@nortexte": "MESF9711748D", "@numtexte": "98-29", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-01-13" }, { "@id": "JORFTEXT000000373883", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000373883", "@nortexte": "MESF9810230A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-18" }, { "@id": "JORFTEXT000000556075", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000556075", "@nortexte": "INTB9800136A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-24" }, { "@id": "JORFTEXT000000389527", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000389527", "@nortexte": "ECOB9810013A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-19" }, { "@id": "JORFTEXT000000572192", "#text": "LOI98-546", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006320207", "@num": "75", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "JORFTEXT000000755337", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000755337", "@nortexte": "MESC9810751A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-07-01" }, { "@id": "JORFTEXT000000572680", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000572680", "@nortexte": "EQUA9801018A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-07-23" }, { "@id": "LEGIARTI000006657914", "@num": "25", "#text": "Loi n°98-657 du 29 juillet 1998 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "LEGIARTI000006657915", "@num": "25", "#text": "Loi n°98-657 du 29 juillet 1998 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "LEGIARTI000006657913", "@num": "25", "#text": "Loi n°98-657 du 29 juillet 1998 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "LEGIARTI000006657916", "@num": "25", "#text": "Loi n°98-657 du 29 juillet 1998 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "JORFTEXT000000573724", "#text": "DECRET98-1036", "@sens": "cible", "@cidtexte": "JORFTEXT000000573724", "@nortexte": "MESF9811103D", "@numtexte": "98-1036", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-18" }, { "@id": "JORFTEXT000000575117", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000575117", "@nortexte": "EQUA9801711A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-28" }, { "@id": "JORFTEXT000000575143", "#text": "DECRET99-140", "@sens": "cible", "@cidtexte": "JORFTEXT000000575143", "@nortexte": "ECOB9910002D", "@numtexte": "99-140", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-03" }, { "@id": "JORFTEXT000000393516", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000393516", "@nortexte": "INTB9900094A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-02-22" }, { "@id": "JORFTEXT000000759131", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000759131", "@nortexte": "ECOB9910010A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-12" }, { "@id": "JORFTEXT000000575189", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000575189", "@nortexte": "MESF9910468A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-15" }, { "@id": "JORFTEXT000000577541", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000577541", "@nortexte": "MESF9911061A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-07-07" }, { "@id": "JORFTEXT000000213620", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000213620", "@nortexte": "ECOB9910047A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-09-23" }, { "@id": "JORFTEXT000000581552", "#text": "Décret99-1127", "@sens": "cible", "@cidtexte": "JORFTEXT000000581552", "@nortexte": "MESF9911623D", "@numtexte": "99-1127", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-28" }, { "@id": "JORFTEXT000000213928", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000213928", "@nortexte": "EQUA9901826A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-12-28" }, { "@id": "JORFTEXT000000762233", "#text": "LOI99-1172", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000566349", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000566349", "@nortexte": "MESF0010133A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-01-27" }, { "@id": "JORFTEXT000000751581", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000751581", "@nortexte": "MESF0010134A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-01-27" }, { "@id": "JORFTEXT000000570444", "#text": "Décret2000-159", "@sens": "cible", "@cidtexte": "JORFTEXT000000570444", "@nortexte": "ECOF9900007D", "@numtexte": "2000-159", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-23" }, { "@id": "JORFTEXT000000582150", "#text": "Décret2000-202", "@sens": "cible", "@cidtexte": "JORFTEXT000000582150", "@nortexte": "MJSK0070002D", "@numtexte": "2000-202", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-03" }, { "@id": "LEGIARTI000006716352", "@num": "2", "#text": "Ordonnance n°2000-347 du 19 avril 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000582672", "@nortexte": "ECOX0000044R", "@numtexte": "2000-347", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-04-19" }, { "@id": "JORFTEXT000000764773", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000764773", "@nortexte": "INTB0000233A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000584976", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000584976", "@nortexte": "MESF0011180A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-09-04" }, { "@id": "JORFTEXT000000584043", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000584043", "@nortexte": "MESF0011331A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-10-05" }, { "@id": "JORFTEXT000000403069", "#text": "Décret2000-1336", "@sens": "cible", "@cidtexte": "JORFTEXT000000403069", "@nortexte": "EQUT0001922D", "@numtexte": "2000-1336", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000220595", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000769723", "#text": "Décret2001-311", "@sens": "cible", "@cidtexte": "JORFTEXT000000769723", "@nortexte": "ECOB0110005D", "@numtexte": "2001-311", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-04-11" }, { "@id": "JORFTEXT000000407771", "#text": "LOI2001-616", "@sens": "cible", "@cidtexte": "JORFTEXT000000407771", "@nortexte": "INTX0000187L", "@numtexte": "2001-616", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-07-11" }, { "@id": "LEGIARTI000006386580", "@num": "68", "#text": "Loi n°2001-616 du 11 juillet 2001 - art. 68 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407771", "@nortexte": "INTX0000187L", "@numtexte": "2001-616", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-11" }, { "@id": "JORFTEXT000000590317", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000590317", "@nortexte": "EQUA0101922A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-12-24" }, { "@id": "JORFTEXT000000581002", "#text": "LOI2001-1276", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000409579", "#text": "Décret2002-126", "@sens": "cible", "@cidtexte": "JORFTEXT000000409579", "@nortexte": "ECOB0110070D", "@numtexte": "2002-126", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-01-31" }, { "@id": "JORFTEXT000000403368", "#text": "Décret2002-400", "@sens": "cible", "@cidtexte": "JORFTEXT000000403368", "@nortexte": "MESF0210302D", "@numtexte": "2002-400", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-25" }, { "@id": "JORFTEXT000000408747", "#text": "Décret2002-768", "@sens": "cible", "@cidtexte": "JORFTEXT000000408747", "@nortexte": "ECOB0110074D", "@numtexte": "2002-768", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "JORFTEXT000000781906", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000235150", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000235150", "@nortexte": "EQUA0201685A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000601896", "#text": "Décret2003-297", "@sens": "cible", "@cidtexte": "JORFTEXT000000601896", "@nortexte": "MENJ0300759D", "@numtexte": "2003-297", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-01" }, { "@id": "JORFTEXT000000236724", "#text": "Décret2003-351", "@sens": "cible", "@cidtexte": "JORFTEXT000000236724", "@nortexte": "BUDB0210135D", "@numtexte": "2003-351", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-14" }, { "@id": "LEGIARTI000006321764", "@num": "39", "#text": "Loi - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000600236", "#text": "Décret2004-227", "@sens": "cible", "@cidtexte": "JORFTEXT000000600236", "@nortexte": "BUDB0410007D", "@numtexte": "2004-227", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-09" }, { "@id": "JORFTEXT000000613810", "#text": "LOI2004-391", "@sens": "cible", "@cidtexte": "JORFTEXT000000613810", "@nortexte": "SOCX0300159L", "@numtexte": "2004-391", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-05-04" }, { "@id": "LEGIARTI000006659052", "@num": "34", "#text": "Loi n°2004-391 du 4 mai 2004 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000613810", "@nortexte": "SOCX0300159L", "@numtexte": "2004-391", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-05-04" }, { "@id": "LEGIARTI000006237507", "@num": "1", "#text": "Décret n°2004-1532 du 31 décembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000628987", "@nortexte": "PRMX0407933D", "@numtexte": "2004-1532", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-31" }, { "@id": "JORFTEXT000000455043", "#text": "Décret2006-175", "@sens": "cible", "@cidtexte": "JORFTEXT000000455043", "@nortexte": "BUDB0510069D", "@numtexte": "2006-175", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-17" }, { "@id": "JORFTEXT000000276567", "#text": "Décret2007-728", "@sens": "cible", "@cidtexte": "JORFTEXT000000276567", "@nortexte": "BUDB0750005D", "@numtexte": "2007-728", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-07" }, { "@id": "JORFTEXT000017865650", "#text": "Arrêté du 11 janvier 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017865650", "@nortexte": "BCFB0772844A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-01-11" }, { "@id": "JORFTEXT000021028405", "#text": "Arrêté du 2 septembre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021028405", "@nortexte": "DEFF0920578A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-02" }, { "@id": "LEGITEXT000022397936", "#text": "Décret n°2010-702\n du 25 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022392819", "@nortexte": "BCRB1014454D", "@numtexte": "2010-702", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-25" }, { "@id": "JORFTEXT000022392819", "#text": "Décret n°2010-702 du 25 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022392819", "@nortexte": "BCRB1014454D", "@numtexte": "2010-702", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-25" }, { "@id": "JORFTEXT000022799193", "#text": "Arrêté du 31 août 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022799193", "@nortexte": "BCRB1022387A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-31" }, { "@id": "LEGITEXT000022836219", "#text": "Arrêté du 14 septembre 2010 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022834821", "@nortexte": "DEFD1023673A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-14" }, { "@id": "LEGITEXT000022835117", "#text": "Arrêté du 14 septembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022834811", "@nortexte": "DEFD1023676A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-14" }, { "@id": "JORFTEXT000022834811", "#text": "Arrêté du 14 septembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022834811", "@nortexte": "DEFD1023676A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-14" }, { "@id": "JORFTEXT000022834821", "#text": "Arrêté du 14 septembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022834821", "@nortexte": "DEFD1023673A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-14" }, { "@id": "JORFTEXT000022834854", "#text": "Arrêté du 14 septembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022834854", "@nortexte": "DEFF1023755A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-14" }, { "@id": "LEGITEXT000023408045", "#text": "Arrêté du 23 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023336876", "@nortexte": "BCRB1033349A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-23" }, { "@id": "JORFTEXT000023336876", "#text": "Arrêté du 23 décembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023336876", "@nortexte": "BCRB1033349A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-23" }, { "@id": "LEGITEXT000027948000", "#text": "Arrêté du 4 septembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027947506", "@nortexte": "BUDB1320501A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-09-04" }, { "@id": "JORFTEXT000027947506", "#text": "Arrêté du 4 septembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027947506", "@nortexte": "BUDB1320501A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-09-04" }, { "@id": "JORFTEXT000029902059", "#text": "ARRÊTÉ du 8 décembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029902059", "@nortexte": "DEFF1429125A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-08" }, { "@id": "LEGITEXT000030310939", "#text": "ARRÊTÉ du 11 février 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030308803", "@nortexte": "DEFD1503993A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-11" }, { "@id": "JORFTEXT000030308803", "#text": "ARRÊTÉ du 11 février 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030308803", "@nortexte": "DEFD1503993A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-11" }, { "@id": "JORFTEXT000030405349", "#text": "ARRÊTÉ du 18 mars 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030405349", "@nortexte": "DEFF1507152A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-18" }, { "@id": "LEGITEXT000031387005", "#text": "ARRÊTÉ du 23 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031386451", "@nortexte": "FCPB1523955A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-23" }, { "@id": "JORFTEXT000031386451", "#text": "ARRÊTÉ du 23 octobre 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031386451", "@nortexte": "FCPB1523955A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-23" }, { "@id": "JORFTEXT000031646340", "#text": "Arrêté du 17 décembre 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031646340", "@nortexte": "DEFF1529700A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGITEXT000032348623", "#text": "Arrêté du 25 mars 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032325085", "@nortexte": "FCPB1603822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-25" }, { "@id": "JORFTEXT000032325085", "#text": "Arrêté du 25 mars 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032325085", "@nortexte": "FCPB1603822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-25" }, { "@id": "LEGITEXT000032705821", "#text": "Arrêté du 26 mai 2016 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000032695400", "@nortexte": "DEFD1614910A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-26" }, { "@id": "LEGITEXT000042968186", "#text": "Arrêté du 26 mai 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032695400", "@nortexte": "DEFD1614910A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-26" }, { "@id": "JORFTEXT000032695400", "#text": "Arrêté du 26 mai 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032695400", "@nortexte": "DEFD1614910A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-26" }, { "@id": "LEGITEXT000032964126", "#text": "Arrêté du 21 juillet 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032962920", "@nortexte": "FCPB1620584A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-21" }, { "@id": "JORFTEXT000032962920", "#text": "Arrêté du 21 juillet 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032962920", "@nortexte": "FCPB1620584A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-21" }, { "@id": "LEGITEXT000033043090", "#text": "Arrêté du 3 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033011550", "@nortexte": "FCPB1622030A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-08-03" }, { "@id": "JORFTEXT000033011550", "#text": "Arrêté du 3 août 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033011550", "@nortexte": "FCPB1622030A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-08-03" }, { "@id": "LEGITEXT000033038122", "#text": "Décret n°2016-1120 du 11 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033027772", "@nortexte": "DEFD1617358D", "@numtexte": "2016-1120", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "JORFTEXT000033027772", "#text": "Décret n°2016-1120 du 11 août 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033027772", "@nortexte": "DEFD1617358D", "@numtexte": "2016-1120", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000033138878", "#text": "Arrêté du 14 septembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033138409", "@nortexte": "ECFB1625391A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-09-14" }, { "@id": "JORFTEXT000033138409", "#text": "Arrêté du 14 septembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033138409", "@nortexte": "ECFB1625391A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-09-14" }, { "@id": "LEGITEXT000033836659", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033735367", "@nortexte": "ECFB1634279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "JORFTEXT000033735367", "#text": "Arrêté du 27 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033735367", "@nortexte": "ECFB1634279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGITEXT000033840282", "#text": "Décret n°2016-1947 du 28 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033735961", "@nortexte": "DEFF1626136D", "@numtexte": "2016-1947", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-28" }, { "@id": "JORFTEXT000033735961", "#text": "Décret n°2016-1947 du 28 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033735961", "@nortexte": "DEFF1626136D", "@numtexte": "2016-1947", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-28" }, { "@id": "LEGITEXT000035250435", "#text": "Arrêté du 21 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034097022", "@nortexte": "ECFB1703038A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-21" }, { "@id": "JORFTEXT000034097022", "#text": "Arrêté du 21 février 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034097022", "@nortexte": "ECFB1703038A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-21" }, { "@id": "LEGITEXT000034114474", "#text": "Arrêté du 28 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034111944", "@nortexte": "ECFB1706264A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-28" }, { "@id": "JORFTEXT000034111944", "#text": "Arrêté du 28 février 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034111944", "@nortexte": "ECFB1706264A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-28" }, { "@id": "LEGITEXT000034921743", "#text": "Arrêté du 6 juin 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034921014", "@nortexte": "CPAB1716123A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-06-06" }, { "@id": "JORFTEXT000034921014", "#text": "Arrêté du 6 juin 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034921014", "@nortexte": "CPAB1716123A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-06-06" }, { "@id": "LEGITEXT000035458528", "#text": "Décret n°2017-1306 du 25 août 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035456842", "@nortexte": "INTD1713523D", "@numtexte": "2017-1306", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-25" }, { "@id": "JORFTEXT000035456842", "#text": "Décret n°2017-1306 du 25 août 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035456842", "@nortexte": "INTD1713523D", "@numtexte": "2017-1306", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-25" }, { "@id": "LEGITEXT000035678567", "#text": "Arrêté du 27 septembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035676623", "@nortexte": "CPAB1726529A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-09-27" }, { "@id": "JORFTEXT000035676623", "#text": "Arrêté du 27 septembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035676623", "@nortexte": "CPAB1726529A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-09-27" }, { "@id": "LEGITEXT000036087347", "#text": "Arrêté du 24 novembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036086643", "@nortexte": "CPAB1727504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-24" }, { "@id": "JORFTEXT000036086643", "#text": "Arrêté du 24 novembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036086643", "@nortexte": "CPAB1727504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-24" }, { "@id": "LEGITEXT000036255364", "#text": "Arrêté du 22 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036252390", "@nortexte": "CPAB1735736A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "JORFTEXT000036252390", "#text": "Arrêté du 22 décembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036252390", "@nortexte": "CPAB1735736A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGITEXT000036476275", "#text": "Arrêté du 29 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036337866", "@nortexte": "CPAB1732618A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "@id": "JORFTEXT000036337866", "#text": "Arrêté du 29 décembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036337866", "@nortexte": "CPAB1732618A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "@id": "LEGITEXT000037494373", "#text": "Arrêté du 3 octobre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037493584", "@nortexte": "CPAB1826672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-03" }, { "@id": "JORFTEXT000037493584", "#text": "Arrêté du 3 octobre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037493584", "@nortexte": "CPAB1826672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-03" }, { "@id": "LEGITEXT000037605158", "#text": "Arrêté du 12 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037604363", "@nortexte": "CPAB1829295A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-12" }, { "@id": "JORFTEXT000037604363", "#text": "Arrêté du 12 novembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037604363", "@nortexte": "CPAB1829295A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-12" }, { "@id": "LEGITEXT000037820034", "#text": "Arrêté du 11 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037815015", "@nortexte": "CPAB1832893A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-11" }, { "@id": "JORFTEXT000037815015", "#text": "Arrêté du 11 décembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037815015", "@nortexte": "CPAB1832893A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-11" }, { "@id": "LEGIARTI000038497676", "@num": "138", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 138 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000041467010", "@num": "138", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 138 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGITEXT000039312748", "#text": "Arrêté du 30 octobre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039309261", "@nortexte": "CPAB1929934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-30" }, { "@id": "JORFTEXT000039309261", "#text": "Arrêté du 30 octobre 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039309261", "@nortexte": "CPAB1929934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-30" }, { "@id": "LEGITEXT000039380680", "#text": "Arrêté du 30 octobre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039378750", "@nortexte": "CPAB1930776A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-30" }, { "@id": "JORFTEXT000039378750", "#text": "Arrêté du 30 octobre 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039378750", "@nortexte": "CPAB1930776A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-30" }, { "@id": "LEGITEXT000042968137", "#text": "Arrêté du 27 décembre 2019 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039697670", "@nortexte": "ARMD1937728A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-27" }, { "@id": "LEGITEXT000041417720", "#text": "Arrêté du 27 décembre 2019 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039697670", "@nortexte": "ARMD1937728A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-27" }, { "@id": "JORFTEXT000039697670", "#text": "Arrêté du 27 décembre 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039697670", "@nortexte": "ARMD1937728A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-27" }, { "@id": "LEGITEXT000042967505", "#text": "Arrêté du 30 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042838840", "@nortexte": "ARMD2036033A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-30" }, { "@id": "JORFTEXT000042838840", "#text": "Arrêté du 30 décembre 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042838840", "@nortexte": "ARMD2036033A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-30" }, { "@id": "JORFARTI000045796956", "@num": "1", "#text": "Décision n°2022-992 QPC du 13 mai 2022 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045796947", "@nortexte": "CSCX2214370S", "@numtexte": "2022-992 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-05-13" }, { "@id": "JORFARTI000045796948", "#text": "Décision n°2022-992 QPC du 13 mai 2022 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045796947", "@nortexte": "CSCX2214370S", "@numtexte": "2022-992 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-05-13" }, { "@id": "KALIARTI000005793124", "@num": "1", "#text": "Additif à la constitution de la CEFI - art. 1 (VE)", "@sens": "cible", "@cidtexte": "KALITEXT000005655060", "@nortexte": "ASET9450045M", "@typelien": "CITATION", "@naturetexte": "ADDITIF", "@datesignatexte": "1993-12-21" }, { "@id": "KALIARTI000005804068", "#text": "Annexe III - Accord du 15 décembre 1992 - art. (VE)", "@sens": "cible", "@cidtexte": "KALITEXT000005660369", "@typelien": "CITATION", "@naturetexte": "ACCORD", "@datesignatexte": "1992-12-15" }, { "@id": "LEGITEXT000006069906", "#text": "Arrêté du 15 mai 1985", "@sens": "cible", "@cidtexte": "LEGITEXT000006069906", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-05-15" }, { "@id": "LEGIARTI000006327705", "@num": "1", "#text": "Arrêté du 15 mai 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069906", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-05-15" }, { "@id": "LEGIARTI000006327705", "@num": "1", "#text": "Arrêté du 15 mai 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069906", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-05-15" }, { "@id": "LEGIARTI000006327706", "@num": "2", "#text": "Arrêté du 15 mai 1985 - art. 2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069906", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-05-15" }, { "@id": "LEGITEXT000006069941", "#text": "Arrêté du 18 janvier 1985", "@sens": "cible", "@cidtexte": "LEGITEXT000006069941", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-01-18" }, { "@id": "LEGIARTI000006327854", "@num": "1", "#text": "Arrêté du 18 janvier 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069941", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-01-18" }, { "@id": "LEGIARTI000006327855", "@num": "2", "#text": "Arrêté du 18 janvier 1985 - art. 2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069941", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-01-18" }, { "@id": "LEGITEXT000006069901", "#text": "Arrêté du 4 avril 1985", "@sens": "cible", "@cidtexte": "LEGITEXT000006069901", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-04-04" }, { "@id": "LEGITEXT000006069901", "#text": "Arrêté du 4 avril 1985", "@sens": "cible", "@cidtexte": "LEGITEXT000006069901", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-04-04" }, { "@id": "LEGIARTI000006327690", "@num": "1", "#text": "Arrêté du 4 avril 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069901", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-04-04" }, { "@id": "LEGIARTI000006327690", "@num": "1", "#text": "Arrêté du 4 avril 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069901", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-04-04" }, { "@id": "LEGIARTI000006327691", "@num": "2", "#text": "Arrêté du 4 avril 1985 - art. 2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069901", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1985-04-04" }, { "@id": "LEGIARTI000006327691", "@num": "2", "#text": "Arrêté du 4 avril 1985 - art. 2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069901", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-04-04" }, { "@id": "LEGIARTI000006294377", "@num": "202 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 202 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294376", "@num": "202 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 202 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294379", "@num": "202 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 202 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296139", "@num": "371 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296141", "@num": "371 W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 W (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295243", "@num": "95 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 95 J (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297352", "@num": "333 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296799", "@num": "48", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301656", "@num": "132", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 132 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301636", "@num": "134", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 134 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301637", "@num": "135", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 135 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301638", "@num": "136", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 136 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301663", "@num": "138", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301267", "@num": "22", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311362", "@num": "1010", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1010 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311422", "@num": "1038", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1038 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311455", "@num": "1051", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1051 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311510", "@num": "1114", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1114 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311784", "@num": "1560", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1560 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311794", "@num": "1561", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1561 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311805", "@num": "1563", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1563 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311813", "@num": "1564", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1564 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306325", "@num": "1565 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1565 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311819", "@num": "1568", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1568 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307964", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312128", "@num": "1584", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1584 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312184", "@num": "1594 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 F (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312238", "@num": "1595 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1595 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312216", "@num": "1599 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312221", "@num": "1599 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312274", "@num": "1599 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308015", "@num": "160", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 160 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306467", "@num": "1600-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312280", "@num": "1601", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1601 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312412", "@num": "1618 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1618 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312401", "@num": "1618 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1618 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312433", "@num": "1621", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1621 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312438", "@num": "1621 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1621 bis C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312444", "@num": "1622", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1622 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306763", "@num": "1624 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1624 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312494", "@num": "1635 bis DA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis DA (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312497", "@num": "1635 bis E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312504", "@num": "1635 bis F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis F (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311842", "@num": "1636 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311919", "@num": "1647", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311942", "@num": "1647 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306954", "@num": "1649 quater BA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater BA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312701", "@num": "1679 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1679 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312812", "@num": "1717 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1717 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312969", "@num": "1740 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314009", "@num": "1840 G septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 G septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308087", "@num": "209", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308720", "@num": "220 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308863", "@num": "230 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 230 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308866", "@num": "230 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 230 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308866", "@num": "230 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 230 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303781", "@num": "230 FA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 230 FA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308871", "@num": "231", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308974", "@num": "235 ter GA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter GA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308973", "@num": "235 ter GA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter GA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303837", "@num": "235 ter GB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter GB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303837", "@num": "235 ter GB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter GB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309000", "@num": "235 ter GC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter GC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303917", "@num": "235 ter Z", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter Z (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309050", "@num": "237 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309079", "@num": "238 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309133", "@num": "239", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309267", "@num": "239 bis AA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 bis AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309162", "@num": "240", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 240 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309301", "@num": "257", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309323", "@num": "259 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 259 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309328", "@num": "259 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 259 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309360", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309430", "@num": "267", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 267 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309439", "@num": "269", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 269 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309502", "@num": "280", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 280 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309518", "@num": "282", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 282 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309523", "@num": "286", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 286 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309591", "@num": "298", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309610", "@num": "298 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312634", "@num": "302 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309708", "@num": "302 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307560", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307571", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307569", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307572", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307574", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307573", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307570", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307773", "@num": "44 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 44 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309993", "@num": "527", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 527 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310201", "@num": "680", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 680 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310215", "@num": "685", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 685 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310226", "@num": "686", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 686 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314287", "@num": "69", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307784", "@num": "71", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 71 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307783", "@num": "71", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 71 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307785", "@num": "71", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 71 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307787", "@num": "71", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 71 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307786", "@num": "71", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 71 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307788", "@num": "71", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 71 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310284", "@num": "716", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 716 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310296", "@num": "717", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 717 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307792", "@num": "72 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307796", "@num": "72 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307798", "@num": "73", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310791", "@num": "730 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 730 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310804", "@num": "731", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 731 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310816", "@num": "732", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 732 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310836", "@num": "738", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 738 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310373", "@num": "787 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 787 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310481", "@num": "811", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 811 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310509", "@num": "812 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310516", "@num": "813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 813 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310528", "@num": "816", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 816 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310554", "@num": "821", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 821 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310563", "@num": "822", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 822 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310571", "@num": "823", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 823 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310581", "@num": "824 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 824 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310589", "@num": "826", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 826 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310596", "@num": "827", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 827 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310609", "@num": "828", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 828 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310627", "@num": "830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 830 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310624", "@num": "830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310624", "@num": "830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310625", "@num": "830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310626", "@num": "830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310633", "@num": "831", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 831 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310651", "@num": "834", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 834 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310689", "@num": "847", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 847 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310701", "@num": "848", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 848 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310727", "@num": "862", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 862 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310999", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311018", "@num": "905", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 905 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311044", "@num": "910", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 910 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311053", "@num": "913", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 913 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305624", "@num": "919 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311142", "@num": "947", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 947 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311225", "@num": "967", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 967 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "KALIARTI000005793112", "@num": "7", "#text": "COMMISSION PARITAIRE NATIONALE DE L'EMPLOI ET D... - art. 7 (VE)", "@sens": "cible", "@cidtexte": "KALITEXT000005655056", "@nortexte": "ASET9750035M", "@typelien": "CITATION", "@naturetexte": "ACCORD NATIONAL PROFESSIONNEL", "@datesignatexte": "1996-11-27" }, { "@id": "LEGIARTI000006283198", "@num": "9", "#text": "Code de commerce - art. 9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069441", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006540421", "@num": "L5213-2", "#text": "Code de la défense. - art. L5213-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516095", "@num": "L137-21", "#text": "Code de la sécurité sociale. - art. L137-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615114", "@num": "266", "#text": "Code des douanes - art. 266 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645531", "@num": "D980-10", "#text": "Code du travail - art. D980-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645530", "@num": "D980-10", "#text": "Code du travail - art. D980-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645574", "@num": "D981-17", "#text": "Code du travail - art. D981-17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018518281", "@num": "D981-17", "#text": "Code du travail - art. D981-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645578", "@num": "D981-18", "#text": "Code du travail - art. D981-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645577", "@num": "D981-18", "#text": "Code du travail - art. D981-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018518276", "@num": "D981-18", "#text": "Code du travail - art. D981-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645583", "@num": "D981-20", "#text": "Code du travail - art. D981-20 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645586", "@num": "D981-21", "#text": "Code du travail - art. D981-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651563", "@num": "L954", "#text": "Code du travail - art. L954 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651564", "@num": "L954", "#text": "Code du travail - art. L954 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651597", "@num": "L961-12", "#text": "Code du travail - art. L961-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651598", "@num": "L961-12", "#text": "Code du travail - art. L961-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651768", "@num": "L993-3", "#text": "Code du travail - art. L993-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651769", "@num": "L993-3", "#text": "Code du travail - art. L993-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806017", "@num": "R119-3", "#text": "Code du travail - art. R119-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811417", "@num": "R964-1-16", "#text": "Code du travail - art. R964-1-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811390", "@num": "R964-1-2", "#text": "Code du travail - art. R964-1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811426", "@num": "R964-16-1", "#text": "Code du travail - art. R964-16-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811425", "@num": "R964-16-1", "#text": "Code du travail - art. R964-16-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811424", "@num": "R964-16-1", "#text": "Code du travail - art. R964-16-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811436", "@num": "R964-16-6", "#text": "Code du travail - art. R964-16-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811437", "@num": "R964-16-6", "#text": "Code du travail - art. R964-16-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293285", "@num": "24", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 24 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036437238", "@num": "202 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 202 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "KALIARTI000005793134", "@num": "1", "#text": "Constitution de la commission paritaire nationa... - art. 1 (VE)", "@sens": "cible", "@cidtexte": "KALITEXT000005655064", "@nortexte": "ASET9550253M", "@typelien": "CITATION", "@naturetexte": "ADDITIF", "@datesignatexte": "1995-12-20" }, { "@id": "KALIARTI000005836353", "@num": "5", "#text": "Formation professionnelle - art. 5 (VE)", "@sens": "cible", "@cidtexte": "KALITEXT000005673615", "@typelien": "CITATION", "@naturetexte": "Accord", "@datesignatexte": "1985-02-06" }, { "@id": "KALIARTI000005849669", "@num": "17", "#text": "Formation professionnelle et emploi - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "KALITEXT000005678924", "@typelien": "CITATION", "@naturetexte": "ACCORD", "@datesignatexte": "1985-02-05" }, { "@id": "LEGIARTI000006315638", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315905", "@num": "L178", "#text": "Livre des procédures fiscales - art. L178 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315922", "@num": "L189", "#text": "Livre des procédures fiscales - art. L189 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315744", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "KALIARTI000005827779", "@num": "10", "#text": "Renouvellement de la commission paritaire natio... - art. 10 (Rempl)", "@sens": "cible", "@cidtexte": "KALITEXT000005670612", "@nortexte": "ASET9950407M", "@typelien": "CITATION", "@naturetexte": "ACCORD", "@datesignatexte": "1998-12-22" }, { "@id": "KALIARTI000005827778", "@num": "10", "#text": "Renouvellement de la commission paritaire natio... - art. 10 (Rempl)", "@sens": "cible", "@cidtexte": "KALITEXT000005670612", "@nortexte": "ASET9950407M", "@typelien": "CITATION", "@naturetexte": "ACCORD", "@datesignatexte": "1998-12-22" }, { "@id": "KALIARTI000005827780", "@num": "10", "#text": "Renouvellement de la commission paritaire natio... - art. 10 (VE)", "@sens": "cible", "@cidtexte": "KALITEXT000005670612", "@nortexte": "ASET9950407M", "@typelien": "CITATION", "@naturetexte": "ACCORD", "@datesignatexte": "1998-12-22" } ] }, "TITRE": "Loi n°84-1208 DE FINANCES POUR 1985", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1985", "LOI DE FINANCES", "PERCEPTION D'IMPOT", "IMPOT", "IMPOT SUR LE REVENU", "IR", "QUOTIENT FAMILIAL", "ABATTEMENT", "DEDUCTION", "FRAIS PROFESSIONNEL", "DROIT FIXE", "DROIT FORFAITAIRE", "AVANTAGE EN NATURE", "COTISATION D'IMPOT", "REDUCTION", "IRPP", "PERSONNE AGEE", "CGI", "AGRICULTURE", "EXPLOITATION", "BENEFICE AGRICOLE", "GAEC", "METAL PRECIEUX", "TAXE", "MAJORATION", "TAXE PROFESSIONNELLE", "COTISATION", "ALLEGEMENT", "PLAFONNEMENT", "DEGREVEMENT", "EMPRUNT", "EMPRUNT D'ETAT", "EMPRUNT 7% 1973", "PRELEVEMENT", "PRODUIT DE PLACEMENT", "AVANTAGE FISCAL", "SUPPRESSION", "EMPRUNT GISCARD D'ESTAING", "ENREGISTREMENT", "SOCIETE", "DROIT D'APPORT MAJORE", "IS", "CAPITALISATION", "BENEFICE", "RESERVE", "PROVISION", "AUGMENTATION DE CAPITAL", "TVA", "TAUX", "GAZOLE", "TRANSPORT INTERNATIONAL", "GPL", "GAZ DE PETROLE LIQUEFIE", "COMBUSTIBLE LIQUIDE", "TPF", "ROUTIER", "TRANSPORTEUR ROUTIER", "CARBURANT", "LAIT", "REMBOURSEMENT FORFAITAIRE", "AIDE FINANCIERE", "DOUANE", "PRODUIT PETROLIER", "ESSENCE", "TAXE INTERIEURE DE CONSOMMATION", "CODE DES DOUANES", "TAUX REDUIT", "AGENCE DE VOYAGE", "CIRCUIT TOURISTIQUE", "ASSUJETTISSEMENT", "TOURISME", "SOCIETE D'INVESTISSEMENT", "SII", "FILIALE", "EXONERATION", "REGIME FISCAL", "DROIT DE TIMBRE", "DROIT DE TIMBRE DE DIMENSION", "CODEVI", "PRET SUR GAGE", "MINUTE", "ORIGINAL", "EXPEDITION", "SIMPLIFICATION ADMINISTRATIVE", "SOCIETE COMMERCIALE", "DISPENSE", "MESURE EN FAVEUR DES ENTREPRISES", "ENTREPRISE NOUVELLE", "TAXE FORFAITAIRE", "ENTREPRISE", "CREATION D'ENTREPRISE", "TAXE SUR SALAIRE", "REMUNERATION", "ETAT", "IMPOT SUR LES SOCIETES", "DECLARATION", "LIQUIDATION", "REPORT", "PAIEMENT TRIMESTRIEL", "JEU", "APPAREIL AUTOMATIQUE", "TRANSPOSITION DE DIRECTIVE CEE", "SECURITE SOCIALE", "ALCOOL", "BOISSON ALCOOLIQUE", "BOISSON ALCOOLISEE", "TARIF", "DIMINUTION", "CEE", "HARMONISATION DE LEGISLATION", "SAPO", "SCOP", "REVENU IMPOSABLE", "INVESTISSEMENT", "RESERVE SPECIALE DE PARTICIPATION", "VOITURE DE SOCIETE", "CODE GENERAL DES IMPOTS", "DEFICIT", "INTERET DE RETARD", "CREANCE", "CARRY-BACK", "FAMILLE", "PROTECTION", "ENFANCE", "ENFANT EN GARDE", "SUCCESSION", "TRANSMISSION A TITRE GRATUIT", "AIDE SOCIALE", "PUPILLE", "DONATION", "TITRE GRATUIT", "LIGNE DIRECTE", "INSTITUTION FINANCIERE", "CONTRIBUTION", "MESURE DEFINITIVE", "COMBUSTIBLE", "TAXE INTERIEURE", "TIPP", "TIC", "ALLEGEMENT FISCAL", "RELEVEMENT", "NAVIGATION", "PECHE", "COMMERCE", "DROIT DE FRANCISATION", "DROIT DE FRANCISATION ET DE NAVIGATION", "ENTREPRISE PETROLIERE", "PRELEVEMENT EXCEPTIONNEL", "MESURE PROVISOIRE", "CONTRIBUTION EXCEPTIONNELLE", "SOCIETE PETROLIERE", "IMPOT DIRECT", "IGF", "MAJORATION DE 8%", "RECONDUCTION", "MESURE TEMPORAIRE", "STOCK", "ROTATION LENTE", "COMPTABILITE", "TIMBRE", "BENEFICE IMPOSABLE", "HAUSSE DE PRIX", "RECONVERSION D'ACTIVITE", "COMMISSION DEPARTEMENTALE", "TAXE SUR LE CHIFFRE D'AFFAIRES", "ID", "TCA", "TRAVAIL", "FORMATION PROFESSIONNELLE", "TAXE D'APPRENTISSAGE", "PARTICIPATION DE L'EMPLOYEUR", "MESURE EN FAVEUR DES JEUNES", "JEUNE", "TAXE ADDITIONNELLE", "FORMATION DES JEUNES", "PRESSE", "PUBLICITE TELEVISEE", "SOCIETE NOUVELLE", "DOM", "TOM", "DEVELOPPEMENT ECONOMIQUE", "IMMEUBLE INDUSTRIEL", "RHUM", "TAFIA", "CONTINGENTEMENT", "CONTRIBUTION COMPLEMENTAIRE", "AMENAGEMENT DU TERRITOIRE", "DOM-TOM", "VALEUR MOBILIERE", "NON RESIDENT", "CREATION", "HUILE NEUVE", "HUILE MINERALE", "HUILE SYNTHETIQUE", "ORGANISATION INTERNATIONALE", "ECU", "RETENUE A LA SOURCE", "VALEUR MOBILIERE ETRANGERE", "BANQUE", "INSTITUT D'EMISSION", "IEDOM", "COLLECTIVITE LOCALE", "DEPARTEMENT", "DECENTRALISATION", "DROIT DEPARTEMENTAL D'ENREGISTREMENT", "TAXE DEPARTEMENTALE DE PUBLICITE FONCIERE", "TRANSFERT", "TRANSFERT DE COMPETENCE", "REPARTITION DES COMPETENCES", "PUBLICITE FONCIERE", "JEUNE AGRICULTEUR", "AIDE FINANCIERE A L'AGRICULTURE", "ABAISSEMENT", "DROIT", "VIGNETTE", "CORSE", "FIXATION", "TAXE D'HABITATION", "NON PERCEPTION", "FRAIS DE DEGREVEMENT", "FISCALITE IMMOBILIERE", "DEBIT DE BOISSON", "LICENCE", "ALCOOLISME", "IMPOT INDIRECT", "DEBITANT DE BOISSON", "TAXE DE PUBLICITE FONCIERE", "PERMIS DE CONDUIRE", "CARTE D'IDENTITE", "EFFET DE COMMERCE", "BUDGET ANNEXE", "COMPTE SPECIAL", "AFFECTATION", "RESSOURCE AFFECTEE", "LOTO SPORTIF", "SPORT", "FNDS", "PARI MUTUEL URBAIN", "PMU", "FONDS NATIONAL DES HARAS", "FNDVA", "FNDAE", "CONTRIBUTION DIRECTE", "BAPSA", "TAXE SUR LES HUILES", "PRODUIT ALIMENTAIRE", "CEREALE", "TAXE PARAFISCALE", "DOTATION GLOBALE DE FONCTIONNEMENT", "DGF", "RECETTE DE L'ETAT", "MINE", "REDEVANCE", "MINEUR", "REDEVANCE DES MINES", "CHARGE PUBLIQUE", "DISPOSITION LEGISLATIVE ANTERIEURE", "CONFIRMATION", "PENSION", "RETRAITE", "RENTE VIAGERE", "MONTANT", "PRET", "ETRANGER", "EMPRUNT COMMUNAUTAIRE", "RESSOURCE BRUTE", "RESSOURCE NETTE", "DEPENSE BRUTE", "DEPENSE NETTE", "GARANTIE", "BUDGET GENERAL", "SERVICE VOTE", "DEPENSE ORDINAIRE", "SERVICE CIVIL", "DEPENSE EN CAPITAL", "AUTORISATION DE PROGRAMME", "SERVICE MILITAIRE", "ENGAGEMENT PAR ANTICIPATION", "NAVIGATION AERIENNE", "BANA", "COMPTE D'AFFECTATION SPECIALE", "OPERATION DEFINITIVE", "OUVERTURE", "FONDS NATIONAL POUR LE DEVELOPPEMENT DE LA VIE ASSOCIATIVE", "MESURE NOUVELLE", "DEPENSE CIVILE", "OPERATION TEMPORAIRE", "COMPTE DE COMMERCE", "FNAFU", "GOUVERNEMENT ETRANGER", "COMPTE DE REGLEMENT", "ECONOMIE ET FINANCES", "COMPTE D'AVANCE", "COMPTE DE PRET", "CREDIT DE PAIEMENT", "HLM", "CLOTURE", "APPROVISIONNEMENT DES ARMEES EN PRODUIT PETROLIER", "PERCEPTION", "CREDIT EVALUATIF", "ETAT F", "DOTATION", "CREDIT PROVISIONNEL", "ETAT G", "REPORT DE CREDIT", "ETAT H", "GRANDS TRAVAUX", "TRANSPORT EN COMMUN", "FINANCEMENT", "ILE-DE-FRANCE", "TRANSPORT INTERIEUR", "TRANSPORT", "RADIO", "TELEVISION", "DROIT D'USAGE", "REPARTITION", "PUBLICITE", "REDEVANCE POUR DROIT D'USAGE", "COMMUNICATION", "SERVICE DE L'ETAT", "PREFECTURE", "SERVICE DEPARTEMENTAL", "PERSONNEL", "COORDINATION", "GIRONDE", "LANDES", "SAONE-ET-LOIRE", "SAVOIE", "DGD", "DOTATION GENERALE", "MESURE FISCALE", "MECENAT D'ENTREPRISE", "DON", "DEDUCTION FISCALE", "DON AUX OEUVRES", "FONDATION", "ASSOCIATION", "MECENAT", "DROIT LOCAL", "ALSACE-LORRAINE", "NAVIGATION INTERIEURE", "NAVIGATION DE PLAISANCE", "AIDE AU BATIMENT", "HABITATION PRINCIPALE", "RESIDENCE PRINCIPALE", "PROPRIETE IMMOBILIERE", "ENTRETIEN", "REPARATION", "LOGEMENT ANCIEN", "REDUCTION D'IMPOT", "CUMUL", "INTERDICTION", "SCPI", "INVESTISSEMENT IMMOBILIER", "SECTEUR LOCATIF", "CONSTRUCTION", "ACHAT", "LOCATION", "CONSTRUCTION NEUVE", "LOGEMENT NEUF", "HONORAIRE", "COMMISSION", "COURTAGE", "DECLARATION ANNUELLE", "SEUIL", "SEUIL DE DECLARATION", "INSCRIPTION", "SARL", "OPTION", "SOCIETE DE PERSONNES", "SOCIETE DE CAPITAUX", "MANIFESTATION SPORTIVE", "BILLET D'ENTREE", "RECETTE", "ABONNEMENT", "CREDIT", "ETABLISSEMENT DE CREDIT", "CREDIT MUTUEL AGRICOLE", "CAISSE DE CREDIT", "NORMALISATION", "DEDUCTION PAR ANTICIPATION", "BIC", "COMPLEMENT", "EXERCICE", "COMMERCANT", "CODE DE COMMERCE", "PLUS-VALUE", "CESSION", "PARTICIPATION FINANCIERE", "DROIT SOCIAL", "CENTRE DE GESTION", "ASSOCIATION AGREEE", "EXIGIBILITE", "LIVRAISON", "GAZ", "ELECTRICITE", "OPERATION DE LOTISSEMENT", "LIVRAISON D'IMMEUBLE", "BIEN MEUBLE CORPOREL", "INDUSTRIE CINEMATOGRAPHIQUE", "TAXE SPECIALE", "CINEMA", "PRIX DE LA PLACE", "VIDEO-PROJECTION", "VIDEO-TRANSMISSION", "BATELLERIE ARTISANALE", "FONDS", "CHAMBRE NATIONALE DE LA BATELLERIE ARTISANALE", "FLOTTE ARTISANALE", "FONDS DE SOUTIEN", "CONTROLE FISCAL", "DROIT DE VISITE", "DROIT DE SAISIE", "FRAUDE FISCALE", "GARANTIE DU CONTRIBUABLE", "LIBERTES INDIVIDUELLES", "INOPPOSABILITE", "BON ANONYME", "PLACEMENT A REVENU FIXE", "LIVRE DES PROCEDURES FISCALES", "COLLECTIVITE TERRITORIALE", "MAYOTTE", "CONSEIL GENERAL", "DELIBERATION", "APPROBATION", "COMMUNE", "DISTRICT", "FISCALITE PROPRE", "IMPOSITION DIRECTE LOCALE", "CODE DES COMMUNES", "VEHICULE A MOTEUR", "DROIT DEPARTEMENTAL", "TAXE REGIONALE ADDITIONNELLE", "COMMUNAUTE URBAINE", "FISCALITE LOCALE", "TRANSFERT D'ENTREPRISE", "TAXE FONCIERE", "TFPB", "TFPNB", "RECOUVREMENT", "PRIVILEGE", "TRESOR", "PROPRIETE BATIE", "PROPRIETE NON BATIE", "MUTATION", "NOUVEAU DEBITEUR", "MUTATION CADASTRALE", "MUTATION DE COTE", "SANCTION FISCALE", "PENALITE FISCALE", "FACTURE DE COMPLAISANCE", "1%", "CNAF", "EPARGNE", "PRELEVEMENT LIBERATOIRE", "PRELEVEMENT OBLIGATOIRE", "SAINT-PIERRE-ET-MIQUELON", "CAISSE DE PREVOYANCE SOCIALE", "ACCIDENT DU TRAVAIL", "FONDS COMMUN", "BENEFICE REEL", "EXPLOITANT AGRICOLE", "CEA", "CREDIT AGRICOLE MUTUEL", "SOUSCRIPTION", "REGIME D'IMPOSITION", "PENSION MILITAIRE", "INDICE", "ANCIEN COMBATTANT", "RAPPORT CONSTANT", "PENSION MILITAIRE D'INVALIDITE", "NON SALARIE", "PROFESSION NON AGRICOLE", "TAXE D'ENTRAIDE", "INDEMNITE DE DEPART", "ASSURANCE MALADIE", "ARTISAN AGE", "COMMERCANT AGE", "CHAMBRE DE METIERS", "UNEDIC", "GARANTIE DE L'ETAT", "PRISE EN CHARGE", "NATIONALISATION", "CAISSE NATIONALE DE L'INDUSTRIE", "CNI", "SOCIETE NATIONALISEE", "CAISSE NATIONALE DES BANQUES", "CNB", "COB", "COMMISSION DES OPERATIONS DE BOURSE", "CHOMAGE", "ASSURANCE CHOMAGE", "FONDS DE SOLIDARITE", "FONCTIONNAIRE", "LOI PERMANENTE", "CONTRIBUTION DE SOLIDARITE", "ENSEIGNEMENT", "ENSEIGNEMENT PRIVE", "PERSONNEL ENSEIGNANT", "CONTRAT D'ASSOCIATION", "INTERIEUR", "FASCICULE BUDGETAIRE", "ANNEXE", "COMMUNICATION AVEC LE PARLEMENT", "IMPOT TRANSFERE", "ENERGIE ATOMIQUE", "INSTALLATION NUCLEAIRE DE BASE", "BAREME", "ACTION EXTERIEURE DE LA FRANCE" ] }, "TITREFULL": "Loi n°84-1208 DE FINANCES POUR 1985" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000880778", "NUM": "84-1208", "DATE_PUBLI": "1984-12-30", "DATE_TEXTE": "1984-12-29", "ORIGINE_PUBLI": "JORF du 30 décembre 1984", "PAGE_DEB_PUBLI": 4057, "PAGE_FIN_PUBLI": 4188 } }, "META_COMMUN": { "ID": "JORFTEXT000000880778", "URL": "texte/version/JORF/TEXT/00/00/00/88/07/JORFTEXT000000880778.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9841208" } }, "RECT": { "CONTENU": "RECT. JO DU 09-03-1985 P2910." }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "LEGITEXT000020214462": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CODE GENERAL DES IMPOTS (LIVRE DES PROCEDURES FISCALES (2EME PARTIE)) ART. 48 (AL. 2,1),ART. 2 ET 3-1 CODIFIES DANS LA PREMIERE PARTIE DU LIVRE DES PROCEDURES FISCALES A DATER DU 18-08-1993." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "VIGUEUR", "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000314390", "#text": "Loi du 22 juillet 1889", "@sens": "source", "@cidtexte": "JORFTEXT000000314390", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1889-07-22" }, { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000001295111", "@num": "27", "#text": "Loi n°63-254 du 15 mars 1963 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" } ] }, "TITRE": "Loi n° 63-1316 du 27 décembre 1963", "DATE_FIN": "2999-01-01", "TITREFULL": "Loi n° 63-1316 du 27 décembre 1963 portant unification ou harmonisation des procédures, délais et pénalités en matière fiscale", "DATE_DEBUT": "1963-12-30" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000509287", "NUM": "63-1316", "DATE_PUBLI": "1963-12-29", "DATE_TEXTE": "1963-12-27", "ORIGINE_PUBLI": "JORF du 29 décembre 1963", "PAGE_DEB_PUBLI": 11827, "DERNIERE_MODIFICATION": "1963-12-30" } }, "META_COMMUN": { "ID": "LEGITEXT000020214462", "URL": "texte/version/LEGI/TEXT/00/00/20/21/44/LEGITEXT000020214462.xml", "NATURE": "LOI", "ORIGINE": "LEGI" } }, "VISAS": { "CONTENU": "
\n

L'Assemblée nationale et le Sénat ont adopté,

Le Président de la République promulgue la loi dont la teneur suit :

" }, "SIGNATAIRES": { "CONTENU": "
\n

La présente loi sera exécutée comme loi de l'état.

\n
\n

Fait à Colombey-les-Deux-Églises, le 27 décembre 1963.

" } }, "LEGITEXT000037479994": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "VIGUEUR", "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000668896", "#text": "Décret-loi du 19 octobre 1939", "@sens": "source", "@cidtexte": "JORFTEXT000000668896", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1939-10-19" }, { "@id": "JORFTEXT000000868634", "#text": "Loi du 20 août 1940", "@sens": "source", "@cidtexte": "JORFTEXT000000868634", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1940-08-20" }, { "@id": "JORFTEXT000000571464", "#text": "Loi du 18 septembre 1940", "@sens": "source", "@cidtexte": "JORFTEXT000000571464", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1940-09-18" }, { "@id": "JORFTEXT000000514698", "#text": "Loi du 25 mai 1944", "@sens": "source", "@cidtexte": "JORFTEXT000000514698", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1944-05-25" }, { "@id": "JORFTEXT000000335765", "#text": "Loi n°51-1081 du 10 septembre 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335765", "@numtexte": "51-1081", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-09-10" }, { "@id": "JORFTEXT000000703879", "#text": "Ordonnance n°60-563 du 15 juin 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000703879", "@numtexte": "60-563", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1960-06-15" }, { "@id": "JORFTEXT000000299367", "#text": "Décret n° 62-1587 du 29 décembre 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000299367", "@numtexte": "62-1587", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-12-29" }, { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000002280465", "@num": "33", "#text": "Loi n°63-254 du 15 mars 1963 - art. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000312755", "#text": "Loi n°63-628 du 2 juillet 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312755", "@numtexte": "63-628", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-07-02" }, { "@id": "JORFARTI000001295177", "@num": "14", "#text": "Loi n°63-628 du 2 juillet 1963 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000312755", "@numtexte": "63-628", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-07-02" } ] }, "TITRE": "Loi n° 63-1293 du 21 décembre 1963", "DATE_FIN": "2999-01-01", "TITREFULL": "Loi de finances rectificative pour 1963 (n° 63-1293 du 21 décembre 1963)", "DATE_DEBUT": "1963-12-25" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000875180", "NUM": "63-1293", "DATE_PUBLI": "1963-12-24", "DATE_TEXTE": "1963-12-21", "PAGE_DEB_PUBLI": 11595, "PAGE_FIN_PUBLI": 11599, "DERNIERE_MODIFICATION": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGITEXT000037479994", "URL": "texte/version/LEGI/TEXT/00/00/37/47/99/LEGITEXT000037479994.xml", "NATURE": "LOI", "ORIGINE": "LEGI" } }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont adopté,

Le Président de la République promulgue la loi dont la teneur suit :

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

Fait à Paris, le 21 décembre 1963.

\n
\nC. DE GAULLE.
\n
\nPar le Président de la République :

\n
\nLe Premier ministre,
\n
\nGEORGE POMPIDOU.

\n
\nLe ministre des finances et des affaires économiques,
\n
\nVALÉRY GISCARD D’ESTAING.

" } }, "LEGITEXT000037480040": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE (ART. 12),16,17; ART. 31,52 INCORPORES DANS LE CODE GENERAL DES IMPOTS." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "VIGUEUR", "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "APPLICATION" }, {