{ "article": { "LEGIARTI000006303459": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "209 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303459", "URL": "article/LEGI/ARTI/00/00/06/30/34/LEGIARTI000006303459.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0209AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 219 I AL. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 12 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "LEGIARTI000044259993", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006303459", "@fin": "1991-06-24", "@num": "209 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303460", "@fin": "1992-07-04", "@num": "209 quater", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303461", "@fin": "2000-03-31", "@num": "209 quater", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303462", "@fin": "2004-12-31", "@num": "209 quater", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006303463", "@fin": "2999-01-01", "@num": "209 quater", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1 Les plus-values soumises à l'impôt au taux réduit de 10 % prévu à l'article 12-1 de la loi n° 65-566 du 12 juillet 1965 ou à l'un des taux réduits de 15 % et 25 %, prévus à l'article 219-I, troisième alinéa, diminuées du montant de cet impôt, sont portées à une réserve spéciale.
\n
\n
2 Les sommes prélevées sur cette réserve sont rapportées aux résultats de l'exercice en cours lors de ce prélèvement, sous déduction de l'impôt perçu lors de la réalisation des plus-values correspondantes.
\n
\n
3 La disposition du 2 n'est pas applicable :
\n
a Si la société est dissoute;
\n
b En cas d'incorporation au capital;
\n
c En cas d'imputation de pertes sur la réserve spéciale; les pertes ainsi annulées cessent d'être reportables.
" } }, "LEGIARTI000006303460": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "209 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006303460", "URL": "article/LEGI/ARTI/00/00/06/30/34/LEGIARTI000006303460.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0209AEXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 219 I AL. 3", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 12 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000322103", "#text": "loi 89-935 1989-12-29 art. 19 Finances pour 1990 JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317969", "@num": "17", "#text": "Loi - art. 17 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@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": "LEGIARTI000044259993", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006303459", "@fin": "1991-06-24", "@num": "209 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303460", "@fin": "1992-07-04", "@num": "209 quater", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303461", "@fin": "2000-03-31", "@num": "209 quater", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303462", "@fin": "2004-12-31", "@num": "209 quater", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006303463", "@fin": "2999-01-01", "@num": "209 quater", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1 Les plus-values soumises à l'impôt au taux réduit de 10 % prévu à l'article 12-1 de la loi n° 65-566 du 12 juillet 1965 ou à l'un des taux réduits de 15 % ,19 % et 25 %, prévus à l'article 219-I, troisième alinéa, diminuées du montant de cet impôt, sont portées à une réserve spéciale.
\n
\n
2 Les sommes prélevées sur cette réserve sont rapportées aux résultats de l'exercice en cours lors de ce prélèvement, sous déduction de l'impôt perçu lors de la réalisation des plus-values correspondantes.
\n
\n
3 La disposition du 2 n'est pas applicable :
\n
a Si la société est dissoute;
\n
b En cas d'incorporation au capital;
\n
c En cas d'imputation de pertes sur la réserve spéciale; les pertes ainsi annulées cessent d'être reportables.
" } }, "LEGIARTI000006303461": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "209 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006303461", "URL": "article/LEGI/ARTI/00/00/06/30/34/LEGIARTI000006303461.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0209AEXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 219 I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000320409", "#text": "Loi 65-566 1965-07-12 art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "LEGIARTI000006318143", "@num": "11", "#text": "Loi - art. 11 () JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "LEGIARTI000044259993", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006303459", "@fin": "1991-06-24", "@num": "209 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303460", "@fin": "1992-07-04", "@num": "209 quater", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303461", "@fin": "2000-03-31", "@num": "209 quater", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303462", "@fin": "2004-12-31", "@num": "209 quater", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006303463", "@fin": "2999-01-01", "@num": "209 quater", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les plus-values soumises à l'impôt au taux réduit de 10 % prévu au 1 de l'article 12 de la loi n° 65-566 du 12 juillet 1965 ou à l'un des taux réduits de 15 %, 18 %, 19 % et 25 %, prévus au troisième alinéa du I de l'article 219 diminuées du montant de cet impôt, sont portées à une réserve spéciale.
\n
\n
2. Les sommes prélevées sur cette réserve sont rapportées aux résultats de l'exercice en cours lors de ce prélèvement, sous déduction de l'impôt perçu lors de la réalisation des plus-values correspondantes.
\n
\n
3. La disposition du 2 n'est pas applicable : a. Si la société est dissoute ; b. En cas d'incorporation au capital ; c. En cas d'imputation de pertes sur la réserve spéciale ; les pertes ainsi annulées cessent d'être reportables.
\n
" } }, "LEGIARTI000006308084": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "209", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308084", "URL": "article/LEGI/ARTI/00/00/06/30/80/LEGIARTI000006308084.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0209AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 210 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 302 septies A bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 34 A CGI 45", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 53 A CGI 57", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 170 quater", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 15, ART. 45 JORF 13 JUILLET 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "LEGIARTI000006273514", "@num": "40", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 40 (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" }, { "@id": "LEGIARTI000021946822", "@num": "2", "#text": "LOI n°2010-237\n du 9 mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021943745", "@nortexte": "BCFX1000694L", "@numtexte": "2010-237", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-03-09" }, { "@id": "LEGIARTI000023347113", "@num": "23", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000026872681", "@num": "25", "#text": "LOI n°2012-1509 du 29 décembre 2012 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026856853", "@nortexte": "EFIX1234869L", "@numtexte": "2012-1509", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000027975706", "@num": "11", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000027975708", "@num": "12", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGITEXT000030969683", "#text": "DÉCRET n°2015-965 du 31 juillet 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030967290", "@nortexte": "FCPE1505360D", "@numtexte": "2015-965", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGITEXT000031404488", "#text": "DÉCRET n°2015-1377 du 30 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031400765", "@nortexte": "FCPE1522509D", "@numtexte": "2015-1377", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-30" }, { "@id": "LEGITEXT000033924207", "#text": "Arrêté du 16 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033691791", "@nortexte": "ECFE1637727A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-16" }, { "@id": "LEGIARTI000037526401", "@num": "109", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 109 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000034472109", "#text": "Décret n°2017-601 du 21 avril 2017 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034455494", "@nortexte": "ECFE1710397D", "@numtexte": "2017-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-21" }, { "@id": "LEGITEXT000038488241", "#text": "Arrêté du 14 mai 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038487144", "@nortexte": "CPAE1913973A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-05-14" }, { "@id": "LEGITEXT000038633990", "#text": "Décret n°2019-594 du 14 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038625911", "@nortexte": "ECOE1903676D", "@numtexte": "2019-594", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-14" }, { "@id": "LEGIARTI000051173343", "@num": "97", "#text": "LOI n°2025-127 du 14 février 2025 - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000038686414", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030700711", "@num": "212 bis", "#text": "Code général des impôts, CGI. - art. 212 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046893133", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846455", "@num": "220 quinquies", "#text": "Code général des impôts, CGI. - art. 220 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816145", "@num": "223 B bis", "#text": "Code général des impôts, CGI. - art. 223 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468280", "@num": "223 C", "#text": "Code général des impôts, CGI. - art. 223 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987493", "@num": "223 D", "#text": "Code général des impôts, CGI. - art. 223 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909624", "@num": "223 I", "#text": "Code général des impôts, CGI. - art. 223 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816094", "@num": "223 R", "#text": "Code général des impôts, CGI. - art. 223 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987404", "@num": "223 S", "#text": "Code général des impôts, CGI. - art. 223 S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051190967", "@num": "235 ter ZD bis", "#text": "Code général des impôts, CGI. - art. 235 ter ZD bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517981", "@num": "235 ter ZD ter", "#text": "Code général des impôts, CGI. - art. 235 ter ZD ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815081", "@num": "235 ter ZF", "#text": "Code général des impôts, CGI. - art. 235 ter ZF (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519350", "@num": "15", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296549", "@num": "38 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887283", "@num": "46 quater-0 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043264317", "@num": "46 quater-0 ZJ bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZJ bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491971", "@num": "170 sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000033789380", "@num": "L10-0 AB", "#text": "Livre des procédures fiscales - 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L10-0 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162775", "@fin": "1988-12-30", "#text": "DETERMINATION DU BENEFICE IMPOSABLE", "@debut": "1980-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147112", "@fin": "1989-07-14", "#text": "IMPOT SUR LES BENEFICES DES SOCIETES *IS* ET AUTRES PERSONNES MORALES", "@debut": "1977-12-31" } ] }, "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", 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308092", "@fin": "2003-01-01", "@num": "209", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308093", "@fin": "2003-12-31", "@num": "209", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308094", "@fin": "2004-12-31", "@num": "209", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308095", "@fin": "2005-12-31", "@num": "209", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308096", "@fin": "2006-12-27", "@num": "209", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308097", "@fin": "2007-12-28", "@num": "209", "@etat": 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"BLOC_TEXTUEL": { "CONTENU": "
I. Sous réserve des dispositions de la présente section, les bénéfices passibles de l'impôt sur les sociétés sont déterminés d'après les règles fixées par les articles 34 à 45, 53 à 57 et 302 septies A bis et en tenant compte uniquement des bénéfices réalisés dans les entreprises exploitées en France ainsi que de ceux dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions.
\n
En cas de déficit subi pendant un exercice, ce déficit est considéré comme une charge de l'exercice suivant et déduit du bénéfice réalisé pendant ledit exercice. Si ce bénéfice n'est pas suffisant pour que la déduction puisse être intégralement opérée, l'excédent du déficit est reporté successivement sur les exercices suivants jusqu'au cinquième exercice qui suit l'exercice déficitaire.
\n
La limitation du délai de report prévue à l'alinéa précédent n'est pas applicable à la fraction du déficit qui correspond aux amortissements régulièrement comptabilisés mais réputés différés en période déficitaire. Toutefois, cette faculté de report cesse de s'appliquer si l'entreprise reprend tout ou partie des activités d'une autre entreprise ou lui transfère tout ou partie de ses propres activités.
\n
II. Sous réserve d'un agrément préalable délivré par le ministre de l'économie et des finances (1) et dans la mesure définie par cet agrément, les fusions de sociétés et opérations assimilées qui entrent dans les prévisions de l'article 210 A peuvent ouvrir droit, dans la limite édictée au I, deuxième alinéa, au report des déficits antérieurs non encore déduits soit par les sociétés apporteuses, soit par les sociétés bénéficiaires des apports, sur les bénéfices ultérieurs de ces dernières.
\n
Ces dispositions s'appliqueront jusqu'au 31 décembre 1982.
\n
(1) Voir Annexe IV, art. 170 quater.
\n
" } }, "LEGIARTI000006312599": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1651", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1981-12-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312599", "URL": "article/LEGI/ARTI/00/00/06/31/25/LEGIARTI000006312599.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1651AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "#text": "CGI 111 d", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1503", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1510", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1518", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1653 A I 3°, 4°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 287 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 1 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L113", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L5", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L59", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L7", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000320409", "#text": "Loi 65-566 1965-07-12 art. 32 JORF 13 juillet 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@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": "LEGIARTI000021429946", "@num": "2", "#text": "Décret n°2009-1521\n du 8 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021429342", "@nortexte": "BCFP0928220D", "@numtexte": "2009-1521", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-08" }, { "@id": "LEGIARTI000034606068", "@num": "3", "#text": "Décret n°2017-769 du 4 mai 2017 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000034598670", "@nortexte": "ECFE1705353D", "@numtexte": "2017-769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-04" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. 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R313-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817186", "@num": "1503", "#text": "Code général des impôts, CGI. - art. 1503 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364388", "@num": "1518", "#text": "Code général des impôts, CGI. - art. 1518 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817211", "@num": "1651 A", "#text": "Code général des impôts, CGI. - art. 1651 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014211", "@num": "1651 M", "#text": "Code général des impôts, CGI. - art. 1651 VT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178416", "@num": "1652", "#text": "Code général des impôts, CGI. - art. 1652 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654120", "@num": "1653", "#text": "Code général des impôts, CGI. - art. 1653 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048121331", "@num": "77", "#text": "Code général des impôts, CGI. - art. 77 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622340", "@num": "310 sexdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 sexdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034616015", "@num": "347", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 347 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034947777", "@num": "170 undecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 undecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034947774", "@num": "217", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 217 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387262", "@num": "L716-3", "#text": "Code rural et de la pêche maritime - art. L716-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027040394", "@num": "R716-29", "#text": "Code rural et de la pêche maritime - art. R716-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314936", "@num": "L1", "#text": "Livre des procédures fiscales - art. L1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817287", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764241", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816275", "@num": "L60", "#text": "Livre des procédures fiscales - art. L60 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032749500", "@num": "R*1-2", "#text": "Livre des procédures fiscales - art. R*1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034616022", "@num": "R*200-1", "#text": "Livre des procédures fiscales - art. R*200-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051869", "@num": "R*60-2", "#text": "Livre des procédures fiscales - art. 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1. Il est institué au chef-lieu de chaque département une commission départementale des impôts directs et des taxes sur le chiffre d'affaires dont la composition est réglée par les dispositions ci-après.

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2. Cette commission comprend :

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a. Un magistrat du tribunal administratif, désigné par arrêté du ministre de l'intérieur sur proposition du président du tribunal ;

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b. Trois fonctionnaires de la direction générale des impôts ayant au moins le grade d'inspecteur principal.

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Lorsqu'en matière de taxes sur le chiffre d'affaires, la commission est saisie d'un litige intéressant un redevable qui relève de l'administration des douanes et droits indirects au regard desdites taxes, l'un des représentants de la direction générale des impôts peut être remplacé par un fonctionnaire de la direction générale des douanes et droits indirects ayant au moins le grade d'inspecteur principal.

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Pour statuer sur les cas indiqués à l'article 1503 concernant la révision foncière des propriétés bâties et à l'article 1518 concernant l'actualisation des évaluations foncières des propriétés bâties, la commission départementale comprend un membre du conseil général désigné par cette assemblée et quatre représentants de l'administration fiscale. La commission entend, à titre consultatif, le directeur départemental chargé de la construction ou son représentant ;

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c. Des membres titulaires et des membres suppléants représentant les contribuables justiciables de la commission, savoir :

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1° Quatre titulaires et quatorze suppléants, désignés par les chambres de commerce et d'industrie du département parmi les commerçants ou industriels, éligibles aux tribunaux de commerce, le nombre de suppléants étant porté à vingt dans les départements de plus de 800.000 habitants, à quarante-cinq pour la Ville de Paris ;

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2° Quatre titulaires et huit suppléants, désignés par les chambres de métiers parmi les artisans du département ;

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3° Quatre titulaires et huit suppléants désignés par les fédérations départementales des syndicats d'exploitants agricoles et choisis moitié parmi les propriétaires ruraux et moitié parmi les exploitants passibles de l'impôt sur le revenu au titre des bénéfices de l'exploitation agricole et représentant les différentes régions agricoles du département ; toutefois, lorsque la commission est appelée à arrêter les tarifs des évaluations foncières des propriétés non bâties dans le cas prévu à l'article 1510 ou les coefficients d'actualisation des évaluations des propriétés non bâties dans les conditions fixées par l'article 1518, les quatre membres titulaires et les huit suppléants visés ci-dessus sont désignés par la chambre départementale d'agriculture, moitié parmi les propriétaires ruraux conformément à la présentation faite par la fédération départementale des syndicats de la propriété agricole et la fédération départementale des syndicats d'exploitants agricoles et moitié parmi les exploitants passibles de l'impôt sur le revenu au titre des bénéfices de l'exploitation agricole et représentant les différentes régions agricoles du département, conformément à la présentation faite par la fédération départementale des syndicats d'exploitants agricoles ; un des titulaires et deux des suppléants doivent être propriétaires de bois et forêts et siègent lorsque la commission se prononce sur les tarifs d'évaluation ou les coefficients d'actualisation des valeurs locatives des bois et forêts ;

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4° Quatre titulaires et huit suppléants désignés par les chambres de discipline ou organisations professionnelles les plus importantes groupant dans le département les contribuables dont les profits sont rangés dans la catégorie des bénéfices des professions non commerciales ;

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5° Quatre titulaires et huit suppléants désignés, à raison de deux suppléants pour chaque titulaire, dans les conditions suivantes :

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- un commerçant ou un industriel ainsi que deux dirigeants d'entreprise désignés par les chambres de commerce et d'industrie, après consultation des organisations patronales interprofessionnelles les plus représentatives ;

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- un salarié désigné par les organisations nationales les plus représentatives des ingénieurs et cadres supérieurs ;

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6° Les personnes désignées à l'article 1653 A-I-3° et 4°.

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Pour chacune des catégories visées aux 2° à 5°, le nombre des membres suppléants est porté à seize pour la Ville de Paris.

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Tous les membres ainsi désignés doivent être de nationalité française, âgés de 25 ans au moins et jouir de leurs droits civils.

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La commission est placée sous la présidence effective du magistrat du tribunal administratif.

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En cas d'absence ou d'empêchement, ce magistrat est remplacé par un suppléant nommé dans les mêmes conditions ;

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7° Trois titulaires et six suppléants désignés par les organismes représentatifs des propriétaires d'immeubles bâtis du département, à raison d'un titulaire et de deux suppléants choisis respectivement parmi les propriétaires de locaux d'habitation ou à usage professionnel, les propriétaires de locaux à usage commercial et les propriétaires d'établissements industriels situés dans le département ;

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Un titulaire et deux suppléants désignés par les organismes représentatifs des locataires dans le département.

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Lorsqu'il existe plusieurs organismes représentatifs pour les propriétaires ou les locataires dans le département, et à défaut d'accord entre eux, les membres de la commission sont désignés par le préfet sur proposition de ces organismes.

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3. Les membres désignés par les chambres de commerce et d'industrie sont appelés à siéger à la commission lorsque le différend soumis à cette dernière porte soit sur des bénéfices industriels et commerciaux, soit sur des chiffres d'affaires.

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Lorsque le redevable est un artisan inscrit au répertoire des métiers et s'il existe une ou plusieurs chambres de métiers dans le département, les membres commerçants de la commission sont remplacés par les commissaires désignés par les chambres de métiers.

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La représentation des contribuables qui, tout en étant inscrits au répertoire des métiers sont également immatriculés au registre du commerce et des sociétés, est assurée soit par des commissaires désignés par les chambres de commerce et d'industrie, soit par des commissaires désignés par les chambres de métiers selon qu'ils déclarent que leur activité principale est commerciale ou artisanale.

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Si aucun des commissaires n'appartient à la profession exercée par le contribuable dont la situation est examinée, celui-ci peut demander que l'un d'eux soit remplacé par un représentant de l'une des organisations professionnelles dont il fait partie.

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Les membres désignés par les fédérations départementales des syndicats d'exploitants agricoles sont appelés à siéger à la commission lorsque celle-ci intervient pour fixer les éléments à retenir en vue du calcul du bénéfice forfaitaire agricole ou lorsqu'elle connaît d'un différend concernant l'évaluation du bénéfice réel de l'exploitation agricole. Lorsqu'il existe dans un même département plusieurs fédérations de syndicats d'exploitants agricoles, les membres de la commission sont désignés par le préfet sur proposition de ces fédérations.

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Les membres désignés par la chambre départementale d'agriculture sont appelés à siéger à la commission lorsque celle-ci intervient pour arrêter les tarifs des évaluations foncières des propriétés non bâties (article 1510) ou les coefficients d'actualisation des évaluations des propriétés non bâties (article 1518).

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Les membres désignés par les chambres de discipline ou par les organisations des professions non commerciales du département sont appelés à siéger à la commission lorsque le différend soumis à celle-ci porte sur des bénéfices de professions non commerciales ou sur des revenus y assimilés. Toutefois, si aucun de ces commissaires n'appartient à la profession exercée par l'intéressé, ce dernier a le droit de demander que l'un d'eux soit remplacé par un représentant de l'une des associations professionnelles dont il fait partie. Lorsque le différend concerne un médecin ou un chirurgien, un chirurgien-dentiste ou un avocat, les commissaires représentant les contribuables sont remplacés par quatre médecins, quatre chirurgiens-dentistes ou quatre avocats exerçant leur profession dans le département et désignés suivant les cas par le conseil régional de l'ordre des médecins, le conseil régional de l'ordre des chirurgiens-dentistes ou la réunion des conseils de l'ordre des avocats et des bâtonniers des barreaux du département. S'il concerne une sage-femme, les commissaires représentant les contribuables sont remplacés par quatre sage-femmes désignées par le conseil régional de l'ordre des médecins constitué conformément aux dispositions de l'article L. 454 du code de la santé publique.

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Les membres désignés par les chambres de commerce et d'industrie après consultation des organisations patronales interprofessionnelles les plus représentatives ainsi que par les organisations nationales les plus représentatives des ingénieurs et cadres supérieurs sont appelés à siéger à la commission lorsqu'elle est saisie de différends concernant la déduction des rémunérations visées à l'article 39-1-1° ou relatifs à l'imposition au nom des bénéficiaires de la fraction des rémunérations mentionnées à l'article 111-d.

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Les personnes désignées à l'article 1653 A-I-3° et 4° sont appelées à siéger à la commission lorsqu'elle est saisie d'un désaccord portant sur la valeur vénale retenue pour l'assiette de la taxe sur la valeur ajoutée dans les cas prévus à l'article 287-3.

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\n

Les membres désignés par les organismes représentatifs des propriétaires d'immeubles bâtis et des locataires sont appelés à siéger à la commission lorsqu'elle doit statuer sur les cas visés aux articles 1503 et 1518.

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\n

4. Les membres non fonctionnaires de la commission sont nommés pour un an et leur mandat est renouvelable (1).

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\n
\n

5. La commission, constituée suivant les règles en vigueur au 1er janvier de chaque année, est compétente pour connaître des désaccords afférents tant aux impositions de l'année en cours qu'à celles des années comprises dans les délais de reprise lorsqu'elle intervient :

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\n

- dans la procédure de fixation des forfaits de bénéfice et de chiffre d'affaires en application de l'article L 5 du livre des procédures fiscales ou dans celle de détermination de l'évaluation administrative d'un bénéfice non commercial conformément à l'article L 7 du même livre ;

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\n

- dans la procédure de redressement contradictoire en cas de désaccord sur le résultat des vérifications portant sur les matières indiquées à l'article L59 du livre précité.

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\n

6. (Abrogé).

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\n

7. La décision de la commission est prise à la majorité des voix. En cas de partage des voix, la voix du président est prépondérante.

\n
\n

8. Dans les départements de la Guadeloupe, de la Guyane, de la Martinique et de la Réunion, la commission départementale est présidée par un magistrat de l'ordre judiciaire. Les fonctionnaires représentant la direction générale des impôts doivent avoir au moins le grade d'inspecteur.

\n
\n

(1) Voir également livre des procédures fiscales, art. L113.

\n
" } }, "LEGIARTI000006315069": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1981-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315069", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315069.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies C", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 647, 223 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 48-809 1948-05-13 ART. 23 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874213", "#text": "LOI 59-1454 1959-12-26 ART. 86 (AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 1, ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 20 2, ART. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 3 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000521433", "#text": "LOI 69-1168 1969-12-26 ART. 5, ART. 12 II", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "LOI 71-578 1971-07-16 ART. 4 1 (AL. 1), ART. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000701292", "#text": "Décret 81-859 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006306482", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306487", "@num": "1600-0 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306524", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306536", "@num": "1600-0 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218166", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306538", "@num": "1600-0 L", "#text": "Code général des impôts, CGI. - art. 1600-0 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306539", "@num": "1600-0 M", "#text": "Code général des impôts, CGI. - art. 1600-0 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Note 1998-12-07 3G-1-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315069", "@fin": "1999-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315070", "@fin": "2000-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315071", "@fin": "2001-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315072", "@fin": "2004-06-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315073", "@fin": "2004-12-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315074", "@fin": "2005-01-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315075", "@fin": "2999-01-01", "@num": "L80", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration peut effectuer toutes les compensations entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, la taxe d'apprentissage, la taxe sur les salaires, la cotisation perçue au titre de la participation des employeurs à l'effort de construction, le prélèvement spécial sur les bénéfices réalisés à l'occasion de la création de la force de dissuasion, établis au titre d'une même année.
\n
\n
Des compensations peuvent être pratiquées dans les mêmes conditions en ce qui concerne les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code précité et les droits de timbre, perçus au profit de l'Etat.
\n
\n
Les compensations de droits sont opérées dans les mêmes conditions au profit du contribuable qui a fait l'objet d'un redressement lorsqu'il démontre qu'une taxation excessive a été établie à son détriment ou lorsque le redressement fait apparaître une double imposition.
\n
" } }, "LEGIARTI000006315070": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315070", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315070.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies C", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 647, 223 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 48-809 1948-05-13 ART. 23 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874213", "#text": "LOI 59-1454 1959-12-26 ART. 86 (AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 1, ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 20 2, ART. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 3 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000521433", "#text": "LOI 69-1168 1969-12-26 ART. 5, ART. 12 II", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "LOI 71-578 1971-07-16 ART. 4 1 (AL. 1), ART. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006320480", "@num": "12", "#text": "Loi - art. 12 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006306482", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306487", "@num": "1600-0 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306524", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306536", "@num": "1600-0 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218166", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306538", "@num": "1600-0 L", "#text": "Code général des impôts, CGI. - art. 1600-0 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306539", "@num": "1600-0 M", "#text": "Code général des impôts, CGI. - art. 1600-0 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Note 1998-12-07 3G-1-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315069", "@fin": "1999-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315070", "@fin": "2000-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315071", "@fin": "2001-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315072", "@fin": "2004-06-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315073", "@fin": "2004-12-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315074", "@fin": "2005-01-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315075", "@fin": "2999-01-01", "@num": "L80", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration peut effectuer toutes les compensations entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, ((la contribution annuelle représentative du droit de bail, la contribution additionnelle à la contribution annuelle représentative du droit de bail,)) (M) la taxe d'apprentissage, la taxe sur les salaires, la cotisation perçue au titre de la participation des employeurs à l'effort de construction, le prélèvement spécial sur les bénéfices réalisés à l'occasion de la création de la force de dissuasion, établis au titre d'une même année.
\n
\n
Des compensations peuvent être pratiquées dans les mêmes conditions en ce qui concerne les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code précité et les droits de timbre, perçus au profit de l'Etat.
\n
\n
Les compensations de droits sont opérées dans les mêmes conditions au profit du contribuable qui a fait l'objet d'un redressement lorsqu'il démontre qu'une taxation excessive a été établie à son détriment ou lorsque le redressement fait apparaître une double imposition.
\n
\n
(M) Modification.
\n
" } }, "LEGIARTI000006315071": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315071", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315071.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies C", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 647, 223 sexies, 234 bis, 234 nonies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 48-809 1948-05-13 ART. 23 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874213", "#text": "LOI 59-1454 1959-12-26 ART. 86 (AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 1, ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 20 2, ART. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 3 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000521433", "#text": "LOI 69-1168 1969-12-26 ART. 5, ART. 12 II", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "LOI 71-578 1971-07-16 ART. 4 1 (AL. 1), ART. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006320539", "@num": "12", "#text": "Loi - art. 12 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320557", "@num": "30", "#text": "Loi - art. 30 () JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006306482", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306487", "@num": "1600-0 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306524", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306536", "@num": "1600-0 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218166", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306538", "@num": "1600-0 L", "#text": "Code général des impôts, CGI. - art. 1600-0 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306539", "@num": "1600-0 M", "#text": "Code général des impôts, CGI. - art. 1600-0 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Note 1998-12-07 3G-1-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315069", "@fin": "1999-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315070", "@fin": "2000-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315071", "@fin": "2001-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315072", "@fin": "2004-06-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315073", "@fin": "2004-12-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315074", "@fin": "2005-01-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315075", "@fin": "2999-01-01", "@num": "L80", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration peut effectuer toutes les compensations entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, les contributions prévues aux articles 234 bis et 234 nonies du même code (1), la taxe d'apprentissage, la taxe sur les salaires, la cotisation perçue au titre de la participation des employeurs à l'effort de construction, établis au titre d'une même année.
\n
\n
Des compensations peuvent être pratiquées dans les mêmes conditions en ce qui concerne les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code général des impôts et les droits de timbre, perçus au profit de l'Etat.
\n
\n
Les compensations de droits sont opérées dans les mêmes conditions au profit du contribuable qui a fait l'objet d'un redressement lorsqu'il démontre qu'une taxation excessive a été établie à son détriment ou lorsque le redressement fait apparaître une double imposition.
\n
\n
(1) Dispositions applicables aux revenus perçus à compter du 1er janvier 2001.
\n
" } }, "LEGIARTI000006315072": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315072", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315072.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies C", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 647, 223 sexies, 234 nonies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 48-809 1948-05-13 ART. 23 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874213", "#text": "LOI 59-1454 1959-12-26 ART. 86 (AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 1, ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 20 2, ART. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 3 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000521433", "#text": "LOI 69-1168 1969-12-26 ART. 5, ART. 12 II", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "LOI 71-578 1971-07-16 ART. 4 1 (AL. 1), ART. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006320539", "@num": "12", "#text": "Loi - art. 12 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000588664", "#text": "Décret 2001-436 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588664", "@nortexte": "ECOF0100014D", "@numtexte": "2001-436", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000006306482", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306487", "@num": "1600-0 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306524", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306536", "@num": "1600-0 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218166", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306538", "@num": "1600-0 L", "#text": "Code général des impôts, CGI. - art. 1600-0 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306539", "@num": "1600-0 M", "#text": "Code général des impôts, CGI. - art. 1600-0 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315069", "@fin": "1999-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315070", "@fin": "2000-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315071", "@fin": "2001-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315072", "@fin": "2004-06-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315073", "@fin": "2004-12-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315074", "@fin": "2005-01-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315075", "@fin": "2999-01-01", "@num": "L80", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration peut effectuer toutes les compensations entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, la contribution prévue à l'article 234 nonies du même code, la taxe d'apprentissage, la taxe sur les salaires, la cotisation perçue au titre de la participation des employeurs à l'effort de construction, établis au titre d'une même année.
\n
\n
Des compensations peuvent être pratiquées dans les mêmes conditions en ce qui concerne les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code général des impôts et les droits de timbre, perçus au profit de l'Etat.
\n
\n
Les compensations de droits sont opérées dans les mêmes conditions au profit du contribuable qui a fait l'objet d'un redressement lorsqu'il démontre qu'une taxation excessive a été établie à son détriment ou lorsque le redressement fait apparaître une double imposition.
\n
" } }, "LEGIARTI000006315073": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2004-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315073", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315073.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies C", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 647, 223 sexies, 234 nonies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 août 2004", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 48-809 1948-05-13 ART. 23 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874213", "#text": "LOI 59-1454 1959-12-26 ART. 86 (AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 1, ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 20 2, ART. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 3 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000521433", "#text": "LOI 69-1168 1969-12-26 ART. 5, ART. 12 II", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "LOI 71-578 1971-07-16 ART. 4 1 (AL. 1), ART. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006323293", "@num": "27", "#text": "Ordonnance n°2004-281 du 25 mars 2004 - art. 27 (V) JORF 27 mars 2004 en vigueur le 1er juin 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000797800", "@nortexte": "ECOX0400020R", "@numtexte": "2004-281", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-03-25" }, { "@id": "LEGIARTI000006306482", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306487", "@num": "1600-0 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306524", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306536", "@num": "1600-0 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218166", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306538", "@num": "1600-0 L", "#text": "Code général des impôts, CGI. - art. 1600-0 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306539", "@num": "1600-0 M", "#text": "Code général des impôts, CGI. - art. 1600-0 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315069", "@fin": "1999-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315070", "@fin": "2000-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315071", "@fin": "2001-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315072", "@fin": "2004-06-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315073", "@fin": "2004-12-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315074", "@fin": "2005-01-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315075", "@fin": "2999-01-01", "@num": "L80", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration peut effectuer toutes les compensations entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, la contribution prévue à l'article 234 nonies du même code, la taxe d'apprentissage, la taxe sur les salaires, la cotisation perçue au titre de la participation des employeurs à l'effort de construction, établis au titre d'une même année.
\n
\n
Des compensations peuvent être pratiquées dans les mêmes conditions en ce qui concerne les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code général des impôts et les droits de timbre, perçus au profit de l'Etat.
\n
\n
Les compensations de droits sont opérées dans les mêmes conditions au profit du contribuable qui a fait l'objet d'une rectification lorsqu'il démontre qu'une taxation excessive a été établie à son détriment ou lorsque la rectification fait apparaître une double imposition.
\n
" } }, "LEGIARTI000006315074": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2004-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315074", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315074.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies C", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 647, 234 nonies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "LOI 48-809 1948-05-13 ART. 23 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874213", "#text": "LOI 59-1454 1959-12-26 ART. 86 (AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 1, ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 20 2, ART. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 3 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000521433", "#text": "LOI 69-1168 1969-12-26 ART. 5, ART. 12 II", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "LOI 71-578 1971-07-16 ART. 4 1 (AL. 1), ART. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006322293", "@num": "38", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 38 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006306482", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306487", "@num": "1600-0 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306524", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306536", "@num": "1600-0 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218166", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306538", "@num": "1600-0 L", "#text": "Code général des impôts, CGI. - art. 1600-0 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306539", "@num": "1600-0 M", "#text": "Code général des impôts, CGI. - art. 1600-0 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315069", "@fin": "1999-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315070", "@fin": "2000-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315071", "@fin": "2001-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315072", "@fin": "2004-06-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315073", "@fin": "2004-12-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315074", "@fin": "2005-01-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315075", "@fin": "2999-01-01", "@num": "L80", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration peut effectuer toutes les compensations entre l'impôt sur le revenu, l'impôt sur les sociétés, la contribution prévue à l'article 234 nonies du même code, la taxe d'apprentissage, la taxe sur les salaires, la cotisation perçue au titre de la participation des employeurs à l'effort de construction, établis au titre d'une même année.
\n
\n
Des compensations peuvent être pratiquées dans les mêmes conditions en ce qui concerne les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code général des impôts et les droits de timbre, perçus au profit de l'Etat.
\n
\n
Les compensations de droits sont opérées dans les mêmes conditions au profit du contribuable qui a fait l'objet d'une rectification lorsqu'il démontre qu'une taxation excessive a été établie à son détriment ou lorsque la rectification fait apparaître une double imposition.
\n
" } }, "LEGIARTI000006315075": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315075", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315075.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies C", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 48-809 1948-05-13 ART. 23 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874213", "#text": "LOI 59-1454 1959-12-26 ART. 86 (AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 1, ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 20 2, ART. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 3 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000521433", "#text": "LOI 69-1168 1969-12-26 ART. 5, ART. 12 II", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "LOI 71-578 1971-07-16 ART. 4 1 (AL. 1), ART. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000259568", "#text": "Décret 2005-331 2005-04-06", "@sens": "source", "@cidtexte": "JORFTEXT000000259568", "@nortexte": "BUDF0500008D", "@numtexte": "2005-331", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006240034", "@num": "1", "#text": "Décret n°2005-331 du 6 avril 2005 - art. 1 () JORF 8 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000259568", "@nortexte": "BUDF0500008D", "@numtexte": "2005-331", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006303733", "@num": "234 nonies", "#text": "Code général des impôts, CGI. - art. 234 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305182", "@num": "647", "#text": "Code général des impôts, CGI. - art. 647 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306482", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306487", "@num": "1600-0 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306524", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306536", "@num": "1600-0 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218166", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306538", "@num": "1600-0 L", "#text": "Code général des impôts, CGI. - art. 1600-0 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306539", "@num": "1600-0 M", "#text": "Code général des impôts, CGI. - art. 1600-0 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315069", "@fin": "1999-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315070", "@fin": "2000-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315071", "@fin": "2001-03-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315072", "@fin": "2004-06-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315073", "@fin": "2004-12-31", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315074", "@fin": "2005-01-01", "@num": "L80", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315075", "@fin": "2999-01-01", "@num": "L80", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration peut effectuer toutes les compensations entre l'impôt sur le revenu, l'impôt sur les sociétés, la contribution prévue à l'article 234 nonies code général des impôts, la taxe d'apprentissage, la taxe sur les salaires, la cotisation perçue au titre de la participation des employeurs à l'effort de construction, établis au titre d'une même année.
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Des compensations peuvent être pratiquées dans les mêmes conditions en ce qui concerne les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code général des impôts et les droits de timbre, perçus au profit de l'Etat.
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Les compensations de droits sont opérées dans les mêmes conditions au profit du contribuable qui a fait l'objet d'une rectification lorsqu'il démontre qu'une taxation excessive a été établie à son détriment ou lorsque la rectification fait apparaître une double imposition.
\n
" } }, "LEGIARTI000006315293": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-29", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315293", "URL": "article/LEGI/ARTI/00/00/06/31/52/LEGIARTI000006315293.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL136AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 2006 (AL. 2 1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 32 (AL. DERNIER)", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@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" }, { "#text": "LOI 1941-01-13 ANNEXE I ART. 143", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180059", "@fin": "2999-01-01", "#text": "III : Dérogations au profit de diverses commissions", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@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": "LEGIARTI000006315293", "@fin": "2007-12-29", "@num": "L136", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014189", "@fin": "2017-09-01", "@num": "L136", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033817287", "@fin": "2999-01-01", "@num": "L136", "@etat": "VIGUEUR", "@debut": "2017-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La commission départementale des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 du code général des impôts peut recevoir des agents des impôts communication des renseignements utiles pour lui permettre de se prononcer sur les désaccords qui lui sont soumis. Ces renseignements peuvent porter sur les éléments de comparaison extraits des déclarations d'autres contribuables.
\n
" } }, "LEGIARTI000006315389": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L169 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315389", "URL": "article/LEGI/ARTI/00/00/06/31/53/LEGIARTI000006315389.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL169ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis, 235 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1678 quater (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1679 quater B (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1679 ter (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 199 ter (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 239 bis B I (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI Livre des procédures fiscales L169, 125 A, 223 sexies, 239 bis B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 115 (LOI 48-1268 1948-08-17 ART. 5)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFARTI000001491427", "@num": "20", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 20, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001491441", "@num": "11", "#text": "Loi n°63-628 du 2 juillet 1963 - art. 11, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000312755", "@numtexte": "63-628", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-07-02" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 1, ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000001867832", "@num": "1", "#text": "Loi n°65-566 du 12 juillet 1965 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000691977", "#text": "LOI 65-997 1965-11-29 ART. 57 I", "@sens": "source", "@cidtexte": "JORFTEXT000000691977", "@numtexte": "65-997", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-11-29" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 39 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 13 IV", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000701292", "#text": "Décret 81-859 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006295355", "@num": "162", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 162 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309149", "@num": "239 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191974", "@fin": "2999-01-01", "#text": "A : Dispositions générales", "@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": "LEGIARTI000006315389", "@fin": "1997-04-11", "@num": "L169 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315390", "@fin": "1999-03-31", "@num": "L169 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315391", "@fin": "2001-12-29", "@num": "L169 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315392", "@fin": "2003-01-01", "@num": "L169 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315393", "@fin": "2004-03-27", "@num": "L169 A", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315394", "@fin": "2004-12-31", "@num": "L169 A", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315395", "@fin": "2007-12-28", "@num": "L169 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916614", "@fin": "2008-11-01", "@num": "L169 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036120", "@fin": "2009-04-10", "@num": "L169 A", "@etat": "MODIFIE", "@debut": "2008-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529944", "@fin": "2010-01-01", "@num": "L169 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641202", "@fin": "2018-01-01", "@num": "L169 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432384", "@fin": "2025-02-16", "@num": "L169 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051215935", "@fin": "2999-01-01", "@num": "L169 A", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le délai de reprise prévu à l'article L. 169 s'applique également :
\n
1° A la retenue à la source sur les revenus de capitaux mobiliers prévue à l'article 119 bis du code général des impôts ;
\n
2° Au prélèvement sur les produits de placement à revenu fixe prévu à l'article 125 A ;
\n
3° Au précompte prévu à l'article 223 sexies ;
\n
4° A la taxe forfaitaire sur les plus-values de liquidation de certaines sociétés prévue à l'article 239 bis B ;
\n
5° A la taxe sur les encours de crédit prévue à l'article 235 ter N du même code ;
\n
6° A la taxe sur les salaires ;
\n
7° A la cotisation perçue au titre de la participation des employeurs à l'effort de construction ;
\n
Ainsi qu'à tous prélèvements et taxes qui tiennent lieu de l'impôt sur le revenu ou de l'impôt sur les sociétés.
" } }, "LEGIARTI000006315463": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L204", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315463", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315463.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL204AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1955 2, 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 223 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 647", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Loi 48-809 1948-05-13 art. 23 2 (1° du L204)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874213", "#text": "Loi 59-1454 1959-12-26 art. 86 (al. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "Loi 59-1472 1959-12-28 art. 1, art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 20 2 (2° du L204)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "Loi 65-566 1965-07-12 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "Loi 71-578 1971-07-16 art. 4 1 (al. 1), art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000701292", "#text": "Décret 81-859 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006315469", "@num": "L205", "#text": "Livre des procédures fiscales - art. L205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163110", "@fin": "2999-01-01", "#text": "Section III : Compensations", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006315463", "@fin": "1999-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315464", "@fin": "2000-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315465", "@fin": "2001-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315466", "@fin": "2004-12-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315467", "@fin": "2005-01-01", "@num": "L204", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315468", "@fin": "2999-01-01", "@num": "L204", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La compensation peut aussi être effectuée ou demandée entre les impôts suivants lorsque la réclamation porte sur l'un d'eux :
\n
1° A condition qu'ils soient établis au titre d'une même année, entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, la taxe sur les salaires, la taxe d'apprentissage, la cotisation perçue au titre de la participation des employeurs à l'effort de construction ou le prélèvement spécial sur les bénéfices réalisés à l'occasion de la création de la force de dissuasion ;
\n
2° Entre les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du même code et les droits de timbre, perçus au profit de l'Etat.
" } }, "LEGIARTI000006315465": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L204", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315465", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315465.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL204AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1955 2, 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 223 sexies, 647, 234 bis, 234 nonies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Loi 48-809 1948-05-13 art. 23 2 (1° du L204)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874213", "#text": "Loi 59-1454 1959-12-26 art. 86 (al. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "Loi 59-1472 1959-12-28 art. 1, art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 20 2 (2° du L204)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "Loi 65-566 1965-07-12 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "Loi 71-578 1971-07-16 art. 4 1 (al. 1), art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006320539", "@num": "12", "#text": "Loi - art. 12 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320557", "@num": "30", "#text": "Loi - art. 30 () JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006315469", "@num": "L205", "#text": "Livre des procédures fiscales - art. L205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163110", "@fin": "2999-01-01", "#text": "Section III : Compensations", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006315463", "@fin": "1999-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315464", "@fin": "2000-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315465", "@fin": "2001-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315466", "@fin": "2004-12-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315467", "@fin": "2005-01-01", "@num": "L204", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315468", "@fin": "2999-01-01", "@num": "L204", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La compensation peut aussi être effectuée ou demandée entre les impôts suivants lorsque la réclamation porte sur l'un d'eux :
\n
1° A condition qu'ils soient établis au titre d'une même année, entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, les contributions prévues aux articles 234 bis et 234 nonies du même code (1), la taxe sur les salaires, la taxe d'apprentissage, la cotisation perçue au titre de la participation des employeurs à l'effort de construction.
\n
2° Entre les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code général des impôts et les droits de timbre, perçus au profit de l'Etat.
\n
(1) Dispositions applicables aux revenus perçus à compter du 1er janvier 2001.
\n
" } }, "LEGIARTI000006315466": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L204", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315466", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315466.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL204AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1955 2, 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 223 sexies, 647, 234 nonies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000588664", "#text": "Décret 2001-436 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588664", "@nortexte": "ECOF0100014D", "@numtexte": "2001-436", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Loi 48-809 1948-05-13 art. 23 2 (1° du L204)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874213", "#text": "Loi 59-1454 1959-12-26 art. 86 (al. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "Loi 59-1472 1959-12-28 art. 1, art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 20 2 (2° du L204)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "Loi 65-566 1965-07-12 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "Loi 71-578 1971-07-16 art. 4 1 (al. 1), art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006320539", "@num": "12", "#text": "Loi - art. 12 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006315469", "@num": "L205", "#text": "Livre des procédures fiscales - art. L205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163110", "@fin": "2999-01-01", "#text": "Section III : Compensations", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006315463", "@fin": "1999-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315464", "@fin": "2000-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315465", "@fin": "2001-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315466", "@fin": "2004-12-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315467", "@fin": "2005-01-01", "@num": "L204", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315468", "@fin": "2999-01-01", "@num": "L204", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La compensation peut aussi être effectuée ou demandée entre les impôts suivants, lorsque la réclamation porte sur l'un d'eux :
\n
1° A condition qu'ils soient établis au titre d'une même année, entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, la contribution prévue à l'article 234 nonies du même code, la taxe sur les salaires, la taxe d'apprentissage, la cotisation perçue au titre de la participation des employeurs à l'effort de construction.
\n
2° Entre les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code général des impôts et les droits de timbre, perçus au profit de l'Etat.
" } }, "LEGIARTI000006315476": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L212", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315476", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315476.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL212AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1672 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1765 bis (al. 1 P.) (c du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1765 bis (al. 1 P.) (c du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1788 (e du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1788 (e du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1852 1 (1re, 2ème, 4ème lignes) (b du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1852 1 (1re, 2ème, 4ème lignes) (b du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1854 1 (al. 1 P.), 2 (6ème ligne) (a du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1854 1 (al. 1 P.), 2 (6ème ligne) (a du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1887 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1887 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 302 octies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 874 (al. 2 1er membre de phrase) (d du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 874 (al. 2 1er membre de phrase) (d du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006313083", "@num": "1765 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1765 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623583", "@num": "350 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1934-07-24 art. 9 (e du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1934-07-24 art. 9 (e du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006315481", "@num": "L215", "#text": "Livre des procédures fiscales - art. L215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 13 Brumaire AN VII art. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 13 Brumaire AN VII art. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 19 Brumaire AN VI art. 94 (a du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 19 Brumaire AN VI art. 94 (a du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1920-06-25 art. 70 (b du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1920-06-25 art. 70 (b du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1934-07-06 art. 13", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1934-07-06 art. 13", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1936-12-31 art. 10 (Réforme fiscale)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1936-12-31 art. 10 (Réforme fiscale)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 22 Pluviôse AN VII art. 8 (d du L 212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 22 Pluviôse AN VII art. 8 (d du L 212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000517665", "#text": "Ordonnance 60-1256 1960-11-29 art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000517665", "@numtexte": "60-1256", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1960-11-29" }, { "@id": "JORFTEXT000000320409", "#text": "Loi 65-566 1965-07-12 art. 4 4 (c du L212)", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180071", "@fin": "2999-01-01", "#text": "I : Infractions constatées par procès-verbal", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163114", "@fin": "2999-01-01", "#text": "Section I : Constatation des infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147337", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006315476", "@fin": "1993-01-01", "@num": "L212", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315477", "@fin": "2020-12-08", "@num": "L212", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042656778", "@fin": "2999-01-01", "@num": "L212", "@etat": "VIGUEUR", "@debut": "2020-12-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Peuvent être constatées par procès-verbal :
\n
a) Les infractions en matière de contributions indirectes et de législations édictant les mêmes règles en matière de procédure et de recouvrement ;
\n
b) Les infractions en matière de taxes sur le chiffre d'affaires et de taxes assimilées ;
\n
c) Les infractions aux dispositions des articles 119 bis-2 et 1672-2 du code général des impôts en matière de retenue à la source afférente aux revenus de capitaux mobiliers et à celles qui fixent les modalités et conditions d'application de ces articles ;
\n
d) Les infractions aux dispositions du code général des impôts relatives aux ventes publiques de meubles et par enchères, aux droits de timbre à l'exception de celles relatives aux droits de timbre perçus sur états ou sur déclarations ;
\n
e) Les infractions relatives au récépissé de consignation prévu par l'article 302 octies du code précité.
" } }, "LEGIARTI000006315477": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L212", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-08", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315477", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315477.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL212AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1765 bis (al. 1 P.) (c du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1765 bis (al. 1 P.) (c du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1788 (e du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1788 (e du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1852 1 (1re, 2ème, 4ème lignes) (b du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1852 1 (1re, 2ème, 4ème lignes) (b du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1854 1 (al. 1 P.), 2 (6ème ligne) (a du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1854 1 (al. 1 P.), 2 (6ème ligne) (a du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1887 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1887 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 874 (al. 2 1er membre de phrase) (d du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 874 (al. 2 1er membre de phrase) (d du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000517665", "#text": "Ordonnance 60-1256 1960-11-29 art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000517665", "@numtexte": "60-1256", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1960-11-29" }, { "@id": "LEGIARTI000006318474", "@num": "116", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 116 () JORF 19 juillet 1992, art. 121 :", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006307271", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313528", "@num": "1672", "#text": "Code général des impôts, CGI. - art. 1672 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309740", "@num": "302 octies", "#text": "Code général des impôts, CGI. - art. 302 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313083", "@num": "1765 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1765 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623583", "@num": "350 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1934-07-24 art. 9 (e du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1934-07-24 art. 9 (e du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315481", "@num": "L215", "#text": "Livre des procédures fiscales - art. L215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 13 Brumaire AN VII art. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 13 Brumaire AN VII art. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 19 Brumaire AN VI art. 94 (a du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 19 Brumaire AN VI art. 94 (a du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1920-06-25 art. 70 (b du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1920-06-25 art. 70 (b du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1934-07-06 art. 13", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1934-07-06 art. 13", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1936-12-31 art. 10 (Réforme fiscale)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1936-12-31 art. 10 (Réforme fiscale)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 22 Pluviôse AN VII art. 8 (d du L 212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 22 Pluviôse AN VII art. 8 (d du L 212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000320409", "#text": "Loi 65-566 1965-07-12 art. 4 4 (c du L212)", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "#text": "en vigueur le 1er janvier 1993)", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180071", "@fin": "2999-01-01", "#text": "I : Infractions constatées par procès-verbal", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163114", "@fin": "2999-01-01", "#text": "Section I : Constatation des infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147337", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006315476", "@fin": "1993-01-01", "@num": "L212", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315477", "@fin": "2020-12-08", "@num": "L212", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042656778", "@fin": "2999-01-01", "@num": "L212", "@etat": "VIGUEUR", "@debut": "2020-12-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Peuvent être constatées par procès-verbal :
\n
a) (Abrogé).
\n
b) Les infractions en matière de taxes sur le chiffre d'affaires et de taxes assimilées ;
\n
c) Les infractions aux dispositions du 2 des articles 119 bis et 1672 du code général des impôts en matière de retenue à la source afférente aux revenus de capitaux mobiliers et à celles qui fixent les modalités et conditions d'application de ces articles ;
\n
d) Les infractions aux dispositions du code général des impôts relatives aux ventes publiques de meubles et par enchères, aux droits de timbre à l'exception de celles relatives aux droits de timbre perçus sur états ou sur déclarations ;
\n
e) Les infractions relatives au récépissé de consignation prévu par l'article 302 octies du code précité.
" } }, "LEGIARTI000006315481": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L215", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315481", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315481.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL215AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1765 bis (AL. 1 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 4 4", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000701292", "#text": "Décret 81-859 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006313083", "@num": "1765 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1765 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1914-03-29 ART. 38", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006315476", "@num": "L212", "#text": "Livre des procédures fiscales - art. L212 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043643856", "@num": "L213", "#text": "Livre des procédures fiscales - art. L213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180072", "@fin": "2999-01-01", "#text": "II : Agents compétents pour constater les infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163114", "@fin": "2999-01-01", "#text": "Section I : Constatation des infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147337", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315481", "@fin": "2999-01-01", "@num": "L215", "@etat": "VIGUEUR", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les procès-verbaux constatant les infractions en matière de retenue à la source prévues par l'article L. 212, peuvent être établis par les officiers de police judiciaire et les agents de la force publique.
\n
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(Art. 70 de la loi)

Voies et moyens

I.-BUDGET GÉNÉRAL

(En milliers d'euros)

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

\n NUMÉRO de ligne \n \n	\n INTITULÉ DE LA RECETTE \n	\n ÉVALUATION pour 2009 \n \n
\n \n	\n 1. Recettes fiscales \n	\n
\n \n	\n 11. Impôt sur le revenu \n	\n 59 355 000 \n
\n 1101 \n	\n Impôt sur le revenu \n	\n 59 355 000 \n
\n \n	\n 12. Autres impôts directs perçus par voie d'émission de rôles \n	\n 6 450 000 \n
\n 1201 \n	\n Autres impôts directs perçus par voie d'émission de rôle \n	\n 6 450 000 \n
\n \n	\n 13. Impôt sur les sociétés \n	\n 60 094 000 \n
\n 1301 \n	\n Impôt sur les sociétés \n	\n 60 094 000 \n
\n \n	\n 14. Autres impôts directs et taxes assimilées \n	\n 14 089 000 \n
\n 1401 \n	\n Retenues à la source sur certains bénéfices non commerciaux et de l'impôt sur le revenu \n	\n 560 000 \n
\n 1402 \n	\n Retenues à la source et prélèvements sur les revenus de capitaux mobiliers et le prélèvement sur les bons anonymes \n	\n 4 950 000 \n
\n 1404 \n	\n Précompte dû par les sociétés au titre de certains bénéfices distribués (loi n° 65-566 du 12 juillet 1965, art. 3) \n	\n 0 \n
\n 1405 \n	\n Prélèvement exceptionnel de 25 % sur les distributions de bénéfices \n	\n 0 \n
\n 1406 \n	\n Impôt de solidarité sur la fortune \n	\n 3 800 000 \n
\n 1407 \n	\n Taxe sur les locaux à usage de bureaux, les locaux commerciaux et de stockage \n	\n 35 000 \n
\n 1408 \n	\n Prélèvements sur les entreprises d'assurance \n	\n 71 000 \n
\n 1410 \n	\n Cotisation minimale de taxe professionnelle \n	\n 2 600 000 \n
\n 1411 \n	\n Cotisations perçues au titre de la participation des employeurs à l'effort de construction \n	\n 17 000 \n
\n 1412 \n	\n Taxe de participation des employeurs au financement de la formation professionnelle continue \n	\n 18 000 \n
\n 1413 \n	\n Taxe forfaitaire sur les métaux précieux, les bijoux, les objets d'art, de collection et d'antiquité \n	\n 41 000 \n
\n 1415 \n	\n Contribution des institutions financières \n	\n 0 \n
\n 1416 \n	\n Taxe sur les surfaces commerciales \n	\n 635 000 \n
\n 1421 \n	\n Cotisation nationale de péréquation de taxe professionnelle \n	\n 950 000 \n
\n 1499 \n	\n Recettes diverses \n	\n 412 000 \n
\n \n	\n 15. Taxe intérieure sur les produits pétroliers \n	\n 15 251 163 \n
\n 1501 \n	\n Taxe intérieure sur les produits pétroliers \n	\n 15 251 163 \n
\n \n	\n 16. Taxe sur la valeur ajoutée \n	\n 186 312 000 \n
\n 1601 \n	\n Taxe sur la valeur ajoutée \n	\n 186 312 000 \n
\n \n	\n 17. Enregistrement, timbre, autres contributions et taxes indirectes \n	\n 19 797 000 \n
\n 1701 \n	\n Mutations à titre onéreux de créances, rentes, prix d'offices \n	\n 400 000 \n
\n 1702 \n	\n Mutations à titre onéreux de fonds de commerce \n	\n 250 000 \n
\n 1703 \n	\n Mutations à titre onéreux de meubles corporels \n	\n 0 \n
\n 1704 \n	\n Mutations à titre onéreux d'immeubles et droits immobiliers \n	\n 400 000 \n
\n 1705 \n	\n Mutations à titre gratuit entre vifs (donations) \n	\n 771 000 \n
\n 1706 \n	\n Mutations à titre gratuit par décès \n	\n 7 050 000 \n
\n 1711 \n	\n Autres conventions et actes civils \n	\n 380 000 \n
\n 1713 \n	\n Taxe de publicité foncière \n	\n 321 000 \n
\n 1714 \n	\n Taxe spéciale sur les conventions d'assurance \n	\n 2 890 000 \n
\n 1715 \n	\n Taxe additionnelle au droit de bail \n	\n 0 \n
\n 1716 \n	\n Recettes diverses et pénalités \n	\n 135 000 \n
\n 1721 \n	\n Timbre unique \n	\n 160 000 \n
\n 1722 \n	\n Taxe sur les véhicules de société \n	\n 0 \n
\n 1723 \n	\n Actes et écrits assujettis au timbre de dimension \n	\n 0 \n
\n 1751 \n	\n Droits d'importation \n	\n 1 899 000 \n
\n 1753 \n	\n Autres taxes intérieures \n	\n 219 000 \n
\n 1754 \n	\n Autres droits et recettes accessoires \n	\n 1 000 \n
\n 1755 \n	\n Amendes et confiscations \n	\n 50 000 \n
\n 1756 \n	\n Taxe générale sur les activités polluantes \n	\n 243 000 \n
\n 1757 \n	\n Cotisation à la production sur les sucres \n	\n 44 000 \n
\n 1768 \n	\n Taxe spéciale sur certains véhicules routiers \n	\n 174 000 \n
\n 1769 \n	\n Autres droits et recettes à différents titres \n	\n 6 000 \n
\n 1773 \n	\n Taxe sur les achats de viande \n	\n 0 \n
\n 1774 \n	\n Taxe spéciale sur la publicité télévisée \n	\n 104 000 \n
\n 1776 \n	\n Redevances sanitaires d'abattage et de découpage \n	\n 57 000 \n
\n 1777 \n	\n Taxe sur certaines dépenses de publicité \n	\n 30 000 \n
\n 1780 \n	\n Taxe de l'aviation civile \n	\n 67 000 \n
\n 1781 \n	\n Taxe sur les installations nucléaires de base \n	\n 367 000 \n
\n 1782 \n	\n Taxes sur les stations et liaisons radioélectriques privées \n	\n 13 000 \n
\n 1785 \n	\n Produits des jeux exploités par La Française des jeux \n	\n 1 933 000 \n
\n 1786 \n	\n Prélèvements sur le produit des jeux dans les casinos \n	\n 960 000 \n
\n 1787 \n	\n Prélèvement sur le produit brut des paris hippiques \n	\n 716 000 \n
\n 1799 \n	\n Autres taxes \n	\n 157 000 \n
\n \n	\n 2. Recettes non fiscales \n	\n
\n \n	\n 21. Dividendes et recettes assimilées \n	\n 8 751 000 \n
\n 2110 \n	\n Produits des participations de l'Etat dans des entreprises financières \n	\n 2 439 000 \n
\n 2111 \n	\n Contribution de la Caisse des dépôts et consignations représentative de l'impôt sur les sociétés \n	\n 400 000 \n
\n 2116 \n	\n Produits des participations de l'Etat dans des entreprises non financières et bénéfices des établissements publics non financiers \n	\n 5 912 000 \n
\n 2199 \n	\n Autres dividendes et recettes assimilées \n	\n 0 \n
\n \n	\n 22. Produits du domaine de l'Etat \n	\n 1 388 000 \n
\n 2201 \n	\n Revenus du domaine public non militaire \n	\n 249 000 \n
\n 2202 \n	\n Autres revenus du domaine public \n	\n 72 000 \n
\n 2203 \n	\n Revenus du domaine privé \n	\n 16 000 \n
\n 2204 \n	\n Redevances d'usage des fréquences radioélectriques \n	\n 280 000 \n
\n 2209 \n	\n Paiement par les administrations de leurs loyers budgétaires \n	\n 675 000 \n
\n 2211 \n	\n Produit de la cession d'éléments du patrimoine immobilier de l'Etat \n	\n 60 000 \n
\n 2212 \n	\n Autres produits de cessions d'actifs \n	\n 1 000 \n
\n 2299 \n	\n Autres revenus du Domaine \n	\n 35 000 \n
\n \n	\n 23. Produits de la vente de biens et services \n	\n 5 209 000 \n
\n 2301 \n	\n Remboursement par les Communautés européennes des frais d'assiette et de perception des impôts et taxes perçus au profit de son budget \n	\n 486 000 \n
\n 2302 \n	\n Frais d'assiette et de recouvrement des impôts sur rôle établis au profit des collectivités territoriales \n	\n 3 868 000 \n
\n 2303 \n	\n Autres frais d'assiette et de recouvrement \n	\n 539 000 \n
\n 2304 \n	\n Rémunération des prestations assurées par les services du Trésor Public au titre de la collecte de l'épargne \n	\n 90 000 \n
\n 2305 \n	\n Produits de la vente de divers biens \n	\n 1 000 \n
\n 2306 \n	\n Produits de la vente de divers services \n	\n 220 000 \n
\n 2399 \n	\n Autres recettes diverses \n	\n 5 000 \n
\n \n	\n 24. Remboursements et intérêts des prêts, avances et autres immobilisations financières \n \n	\n 989 000 \n
\n 2401 \n	\n Intérêts des prêts à des banques et à des Etats étrangers \n	\n 699 000 \n
\n 2402 \n	\n Intérêts des prêts du Fonds de développement économique et social \n	\n 1 000 \n
\n 2403 \n	\n Intérêts des avances à divers services de l'Etat ou organismes gérant des services publics \n	\n 30 000 \n
\n 2409 \n	\n Intérêts des autres prêts et avances \n	\n 24 000 \n
\n 2411 \n	\n Avances remboursables sous conditions consenties à l'aviation civile \n	\n 199 000 \n
\n 2412 \n	\n Autres avances remboursables sous conditions \n	\n 7 000 \n
\n 2413 \n	\n Reversement au titre des créances garanties par l'Etat \n	\n 6 000 \n
\n 2499 \n	\n Autres remboursements d'avances, de prêts et d'autres créances immobilisées \n	\n 23 000 \n
\n \n	\n 25. Amendes, sanctions, pénalités et frais de poursuites \n	\n 2 134 000 \n
\n 2501 \n	\n Produits des amendes forfaitaires de la police de la circulation \n	\n 700 000 \n
\n 2502 \n	\n Produits des amendes prononcées par les autorités de la concurrence \n	\n 20 000 \n
\n 2503 \n	\n Produits des amendes prononcées par les autres autorités administratives indépendantes \n	\n 242 000 \n
\n 2504 \n	\n Recouvrements poursuivis à l'initiative de l'agence judiciaire du Trésor \n	\n 25 000 \n
\n 2505 \n	\n Produit des autres amendes et condamnations pécuniaires \n	\n 956 000 \n
\n 2510 \n	\n Frais de poursuite \n	\n 170 000 \n
\n 2511 \n	\n Frais de justice et d'instance \n	\n 12 000 \n
\n 2512 \n	\n Intérêts moratoires \n	\n 3 000 \n
\n 2513 \n	\n Pénalités \n	\n 6 000 \n
\n \n	\n 26. Divers \n	\n 4 206 442 \n
\n 2601 \n	\n Reversements de Natixis \n	\n 0 \n
\n 2602 \n	\n Reversements de la Compagnie française d'assurance pour le commerce extérieur \n	\n 1 500 000 \n
\n 2603 \n	\n Prélèvements sur les fonds d'épargne gérés par la Caisse des dépôts et consignations \n	\n 0 \n
\n 2604 \n	\n Divers produits de la rémunération de la garantie de l'Etat \n	\n 13 000 \n
\n 2611 \n	\n Produits des chancelleries diplomatiques et consulaires \n	\n 116 000 \n
\n 2612 \n	\n Redevances et divers produits pour frais de contrôle et de gestion \n	\n 18 000 \n
\n 2613 \n	\n Prélèvement effectué sur les salaires des conservateurs des hypothèques \n	\n 580 000 \n
\n 2614 \n	\n Prélèvements effectués dans le cadre de la directive épargne \n	\n 105 000 \n
\n 2615 \n	\n Commissions et frais de trésorerie perçus par l'Etat dans le cadre de son activité régalienne \n	\n 4 000 \n
\n 2616 \n	\n Frais d'inscription \n	\n 8 000 \n
\n 2617 \n	\n Recouvrement des indemnisations versées par l'Etat au titre des expulsions locatives \n	\n 6 000 \n
\n 2618 \n	\n Remboursement des frais de scolarité et accessoires \n	\n 5 000 \n
\n 2620 \n	\n Récupération d'indus \n	\n 40 000 \n
\n 2621 \n	\n Recouvrements après admission en non-valeur \n	\n 250 000 \n
\n 2622 \n	\n Divers versements des Communautés européennes \n	\n 60 000 \n
\n 2623 \n	\n Reversements de fonds sur les dépenses des ministères ne donnant pas lieu à rétablissement de crédits \n	\n 60 000 \n
\n 2624 \n	\n Intérêts divers (hors immobilisations financières) \n	\n 44 000 \n
\n 2625 \n	\n Recettes diverses en provenance de l'étranger \n	\n 4 000 \n
\n 2626 \n	\n Remboursement de certaines exonérations de taxe foncière sur les propriétés non bâties (art. 109 de la loi de finances pour 1992) \n	\n 5 000 \n
\n 2627 \n	\n Soulte sur reprise de dette et recettes assimilées \n	\n 0 \n
\n 2697 \n	\n Recettes accidentelles \n	\n 1 150 000 \n
\n 2698 \n	\n Produits divers \n	\n 30 000 \n
\n 2699 \n	\n Autres produits divers \n	\n 208 442 \n
\n \n	\n 3. Prélèvements sur les recettes de l'Etat \n	\n
\n \n	\n 31. Prélèvements sur les recettes de l'Etat au profit des collectivités territoriales \n \n	\n 52 249 228 \n
\n 3101 \n	\n Prélèvement sur les recettes de l'Etat au titre de la dotation globale de fonctionnement \n	\n 40 846 531 \n
\n 3102 \n	\n Prélèvement sur les recettes de l'Etat du produit des amendes forfaitaires de la police de la circulation et des radars automatiques \n	\n 600 000 \n
\n 3103 \n	\n Prélèvement sur les recettes de l'Etat au titre de la dotation spéciale pour le logement des instituteurs \n	\n 37 500 \n
\n 3104 \n	\n Dotation de compensation des pertes de bases de la taxe professionnelle et de redevance des mines des communes et de leurs groupements \n	\n 164 000 \n
\n 3105 \n	\n Prélèvement sur les recettes de l'Etat au titre de la dotation de compensation de la taxe professionnelle \n	\n 638 057 \n
\n 3106 \n	\n Prélèvement sur les recettes de l'Etat au profit du Fonds de compensation pour la taxe sur la valeur ajoutée \n	\n 5 855 000 \n
\n 3107 \n	\n Prélèvement sur les recettes de l'Etat au titre de la compensation d'exonérations relatives à la fiscalité locale \n	\n 1 908 622 \n
\n 3108 \n	\n Dotation élu local \n	\n 64 618 \n
\n 3109 \n	\n Prélèvement sur les recettes de l'Etat au profit de la collectivité territoriale de Corse et des départements de Corse \n	\n 43 697 \n
\n 3110 \n	\n Compensation de la suppression de la part salaire de la taxe professionnelle \n	\n 75 195 \n
\n 3111 \n	\n Fonds de mobilisation départementale pour l'insertion \n	\n 500 000 \n
\n 3112 \n	\n Dotation départementale d'équipement des collèges \n	\n 326 317 \n
\n 3113 \n	\n Dotation régionale d'équipement scolaire \n	\n 661 186 \n
\n 3114 \n	\n Compensation d'exonération au titre de la réduction de la fraction des recettes prises en compte dans les bases de taxe professionnelle des titulaires de bénéfices non commerciaux \n	\n 299 842 \n
\n 3115 \n	\n Compensation d'exonération de la taxe foncière relative au non-bâti agricole (hors la Corse) \n	\n 216 009 \n
\n 3117 \n	\n Fonds de solidarité des collectivités territoriales touchées par des catastrophes naturelles \n	\n 10 000 \n
\n 3118 \n	\n Dotation globale de construction et d'équipement scolaire \n	\n 2 654 \n
\n \n	\n 32. Prélèvements sur les recettes de l'Etat au profit des Communautés européennes \n \n	\n 18 900 000 \n
\n 3201 \n	\n Prélèvement sur les recettes de l'Etat au profit du budget des Communautés européennes \n	\n 18 900 000 \n
\n \n	\n 4. Fonds de concours \n	\n
\n	\n Evaluation des fonds de concours \n	\n 3 316 057 \n
\n \n	\n RÉCAPITULATION DES RECETTES DU BUDGET GÉNÉRAL \n	\n
\n \n	\n 1. Recettes fiscales \n	\n 361 348 163 \n
\n 11 \n	\n Impôt sur le revenu \n	\n 59 355 000 \n
\n 12 \n	\n Autres impôts directs perçus par voie d'émission de rôles \n	\n 6 450 000 \n
\n 13 \n	\n Impôt sur les sociétés \n	\n 60 094 000 \n
\n 14 \n	\n Autres impôts directs et taxes assimilées \n	\n 14 089 000 \n
\n 15 \n	\n Taxe intérieure sur les produits pétroliers \n	\n 15 251 163 \n
\n 16 \n	\n Taxe sur la valeur ajoutée \n	\n 186 312 000 \n
\n 17 \n	\n Enregistrement, timbre, autres contributions et taxes indirectes \n	\n 19 797 000 \n
\n \n	\n 2. Recettes non fiscales \n	\n 22 677 442 \n
\n 21 \n	\n Dividendes et recettes assimilées \n	\n 8 751 000 \n
\n 22 \n	\n Produits du domaine de l'Etat \n	\n 1 388 000 \n
\n 23 \n	\n Produits de la vente de biens et services \n	\n 5 209 000 \n
\n 24 \n	\n Remboursements et intérêts des prêts, avances et autres immobilisations financières \n	\n 989 000 \n
\n 25 \n	\n Amendes, sanctions, pénalités et frais de poursuites \n	\n 2 134 000 \n
\n 26 \n	\n Divers \n	\n 4 206 442 \n
\n	\n Total des recettes brutes (1 + 2) \n	\n 384 025 605 \n
\n \n	\n 3. Prélèvements sur les recettes de l'Etat \n	\n 71 149 228 \n
\n 31 \n	\n Prélèvements sur les recettes de l'Etat au profit des collectivités territoriales \n	\n 52 249 228 \n
\n 32 \n	\n Prélèvements sur les recettes de l'Etat au profit des Communautés européennes \n	\n 18 900 000 \n
\n	\n Total des recettes, nettes des prélèvements (1 + 2-3) \n	\n 312 876 377 \n
\n \n	\n 4. Fonds de concours \n	\n 3 316 057 \n
\n	\n Evaluation des fonds de concours \n	\n 3 316 057 \n

\n\n

II.-BUDGETS ANNEXES

(En euros)

\n NUMÉRO de ligne \n \n	\n DÉSIGNATION DES RECETTES \n	\n ÉVALUATION pour 2009 \n \n
\n \n	\n Contrôle et exploitation aériens \n	\n
\n 7000 \n	\n Ventes de produits fabriqués, prestations de services, marchandises \n	\n 41 000 \n
\n 7001 \n	\n Redevances de route \n	\n 1 132 700 000 \n
\n 7002 \n	\n Redevances pour services terminaux de la circulation aérienne pour la métropole \n	\n 234 900 000 \n
\n 7003 \n	\n Redevances pour services terminaux de la circulation aérienne pour l'outre-mer \n	\n 39 900 000 \n
\n 7004 \n	\n Autres prestations de services \n	\n 9 880 000 \n
\n 7005 \n	\n Redevances de surveillance et de certification \n	\n 29 145 000 \n
\n 7007 \n	\n Recettes sur cessions \n	\n 10 000 \n
\n 7008 \n	\n Autres recettes d'exploitation \n	\n 3 069 000 \n
\n 7010 \n	\n Redevances de route. Autorité de surveillance \n	\n 5 100 000 \n
\n 7011 \n	\n Redevances pour services terminaux de la circulation aérienne. Autorité de surveillance \n	\n 1 000 000 \n
\n 7100 \n	\n Variation des stocks (production stockée) \n	\n 0 \n
\n 7200 \n	\n Production immobilisée \n	\n 0 \n
\n 7400 \n	\n Subventions d'exploitation \n	\n 0 \n
\n 7500 \n	\n Autres produits de gestion courante \n	\n 0 \n
\n 7501 \n	\n Taxe de l'aviation civile \n	\n 308 655 443 \n
\n 7600 \n	\n Produits financiers \n	\n 568 086 \n
\n 7780 \n	\n Produits exceptionnels \n	\n 23 500 000 \n
\n 7800 \n	\n Reprises sur amortissements et provisions \n	\n 1 600 000 \n
\n 7900 \n	\n Autres recettes \n	\n 0 \n
\n 9300 \n	\n Diminution de stocks constatée en fin de gestion \n	\n 0 \n
\n 9700 \n	\n Produit brut des emprunts \n	\n 116 816 000 \n
\n 9900 \n	\n Autres recettes en capital \n	\n 0 \n
\n	\n Total des recettes \n	\n 1 906 884 529 \n
\n	\n Fonds de concours \n	\n 19 260 918 \n
\n \n	\n Publications officielles et information administrative \n	\n
\n 7000 \n	\n Ventes de produits fabriqués, prestations de services, marchandises \n	\n 193 980 830 \n
\n 7100 \n	\n Variation des stocks (production stockée) \n	\n 0 \n
\n 7200 \n	\n Production immobilisée \n	\n 0 \n
\n 7400 \n	\n Subventions d'exploitation \n	\n 0 \n
\n 7500 \n	\n Autres produits de gestion courante \n	\n 0 \n
\n 7600 \n	\n Produits financiers \n	\n 0 \n
\n 7780 \n	\n Produits exceptionnels \n	\n 2 500 000 \n
\n 7800 \n	\n Reprises sur amortissements et provisions \n	\n 0 \n
\n 7900 \n	\n Autres recettes \n	\n 0 \n
\n 9300 \n	\n Diminution de stocks constatée en fin de gestion \n	\n 0 \n
\n 9700 \n	\n Produit brut des emprunts \n	\n 0 \n
\n 9900 \n	\n Autres recettes en capital \n	\n 0 \n
\n	\n Total des recettes \n	\n 196 480 830 \n
\n	\n Fonds de concours \n	\n 0 \n

\n\n

III.-COMPTES D'AFFECTATION SPÉCIALE

(En euros)

\n NUMÉRO de ligne \n \n	\n DÉSIGNATION DES RECETTES \n	\n ÉVALUATION pour 2009 \n \n
\n \n	\n Contrôle et sanction automatisés des infractions au code de la route \n \n	\n 212 050 000 \n
\n 01 \n	\n Amendes perçues par la voie du système de contrôle-sanction automatisé \n	\n 212 050 000 \n
\n 02 \n	\n Recettes diverses ou accidentelles \n	\n 0 \n
\n \n	\n Développement agricole et rural \n	\n 113 500 000 \n
\n 01 \n	\n Taxe sur le chiffre d'affaires des exploitations agricoles \n	\n 113 500 000 \n
\n 03 \n	\n Recettes diverses ou accidentelles \n	\n 0 \n
\n \n	\n Gestion du patrimoine immobilier de l'Etat \n	\n 1 400 000 000 \n
\n 01 \n	\n Produits des cessions immobilières \n	\n 1 400 000 000 \n
\n \n	\n Gestion et valorisation des ressources tirées de l'utilisation du spectre hertzien \n \n	\n 600 000 000 \n
\n 01 \n	\n Produit des redevances acquittées par les opérateurs privés pour l'utilisation des bandes de fréquences libérées par les ministères affectataires \n	\n 600 000 000 \n
\n 02 \n	\n Versements du budget général \n	\n 0 \n
\n \n	\n Participations financières de l'Etat \n	\n 5 000 000 000 \n
\n 01 \n	\n Produit des cessions, par l'Etat, de titres, parts ou droits de sociétés détenus directement \n	\n 4 950 000 000 \n
\n 02 \n	\n Reversement de produits, sous toutes formes, résultant des cessions de titres, parts ou droits de sociétés détenus indirectement par l'Etat \n	\n 0 \n
\n 03 \n	\n Reversement de dotations en capital et de produits de réduction de capital ou de liquidation \n	\n 0 \n
\n 04 \n	\n Remboursement de créances rattachées à des participations financières \n	\n 10 000 000 \n
\n 05 \n	\n Remboursements de créances liées à d'autres investissements, de l'Etat, de nature patrimoniale \n	\n 40 000 000 \n
\n 06 \n	\n Versement du budget général \n	\n 0 \n
\n \n	\n Pensions \n	\n 50 133 333 613 \n
\n \n	\n Section 1 : Pensions civiles et militaires de retraite et allocations temporaires d'invalidité \n \n	\n 45 681 600 000 \n
\n 01 \n	\n Personnels civils : retenues pour pensions : agents propres de l'Etat et agents détachés dans une administration de l'Etat sur un emploi conduisant à pension \n	\n 3 792 000 000 \n
\n 02 \n	\n Personnels civils : retenues pour pensions : agents détachés dans une administration de l'Etat sur un emploi ne conduisant pas à pension \n	\n 0 \n
\n 03 \n	\n Personnels civils : retenues pour pensions : agents propres des établissements publics et agents détachés en établissement public sur un emploi conduisant à pension \n	\n 0 \n
\n 04 \n	\n Personnels civils : retenues pour pensions : agents détachés dans les collectivités et établissements publics locaux sur un emploi conduisant à pension \n	\n 0 \n
\n 05 \n	\n Personnels civils : retenues pour pensions : agents détachés hors l'Etat sur un emploi ne conduisant pas à pension (hors France Télécom et hors La Poste) \n	\n 0 \n
\n 06 \n	\n Personnels civils : retenues pour pensions : agents propres de France Télécom et agents détachés à France Télécom \n	\n 191 000 000 \n
\n 07 \n	\n Personnels civils : retenues pour pensions : primes et indemnités ouvrant droit à pension \n	\n 0 \n
\n 08 \n	\n Personnels civils : retenues pour pensions : validation des services auxiliaires : part agent : retenues rétroactives, versements du régime général, des autres régimes de base et de l'IRCANTEC \n	\n 131 000 000 \n
\n 09 \n	\n Personnels civils : retenues pour pensions : rachat des années d'études \n	\n 0 \n
\n 10 \n	\n Personnels civils : retenues pour pensions : agents propres de l'Etat et agents détachés dans une administration de l'Etat sur un emploi conduisant à pension : surcotisations salariales du temps partiel et des cessations progressives d'activité \n	\n 0 \n
\n 11 \n	\n Personnels civils : retenues pour pensions : agents propres des établissements publics et agents détachés hors l'Etat : surcotisations salariales du temps partiel et des cessations progressives d'activité \n	\n 0 \n
\n 21 \n	\n Personnels civils : contributions des employeurs : agents propres de l'Etat et agents détachés dans une administration de l'Etat sur un emploi conduisant à pension (hors allocation temporaire d'invalidité) \n	\n 25 930 190 000 \n
\n 22 \n	\n Personnels civils : contributions des employeurs : agents détachés dans une administration de l'Etat sur un emploi ne conduisant pas à pension (hors allocation temporaire d'invalidité) \n	\n 0 \n
\n 23 \n	\n Personnels civils : contributions des employeurs : agents propres des établissements publics et agents détachés en établissement public sur un emploi conduisant à pension \n	\n 2 325 100 000 \n
\n 24 \n	\n Personnels civils : contributions des employeurs : agents détachés dans les collectivités et établissements publics locaux sur un emploi conduisant à pension \n	\n 9 500 000 \n
\n 25 \n	\n Personnels civils : contributions des employeurs : agents détachés hors l'Etat sur un emploi ne conduisant pas à pension (hors France Télécom et hors La Poste) \n	\n 0 \n
\n 26 \n	\n Personnels civils : contributions des employeurs : agents propres de France Télécom et agents détachés à France Télécom \n	\n 880 000 000 \n
\n 27 \n	\n Personnels civils : contributions des employeurs : primes et indemnités ouvrant droit à pension \n	\n 0 \n
\n 28 \n	\n Personnels civils : contributions des employeurs : validation des services auxiliaires : part employeur : complément patronal, versements du régime général, des autres régimes de base et de l'IRCANTEC \n	\n 116 000 000 \n
\n 33 \n	\n Personnels civils : contributions des employeurs : allocation temporaire d'invalidité \n	\n 140 000 000 \n
\n 41 \n	\n Personnels militaires : retenues pour pensions : agents propres de l'Etat et agents détachés dans une administration de l'Etat sur un emploi conduisant à pension \n	\n 641 000 000 \n
\n 42 \n	\n Personnels militaires : retenues pour pensions : agents détachés dans une administration de l'Etat sur un emploi ne conduisant pas à pension \n	\n 0 \n
\n 43 \n	\n Personnels militaires : retenues pour pensions : agents propres des établissements publics et agents détachés en établissement public sur un emploi conduisant à pension \n	\n 0 \n
\n 44 \n	\n Personnels militaires : retenues pour pensions : agents détachés dans les collectivités et établissements publics locaux sur un emploi conduisant à pension \n	\n 0 \n
\n 45 \n	\n Personnels militaires : retenues pour pensions : agents détachés hors l'Etat sur un emploi ne conduisant pas à pension (hors France Télécom et hors La Poste) \n	\n 0 \n
\n 47 \n	\n Personnels militaires : retenues pour pensions : primes et indemnités ouvrant droit à pension \n	\n 0 \n
\n 48 \n	\n Personnels militaires : retenues pour pensions : validation des services auxiliaires : part agent : retenues rétroactives, versements du régime général, des autres régimes de base et de l'IRCANTEC \n	\n 0 \n
\n 49 \n	\n Personnels militaires : retenues pour pensions : rachat des années d'études \n	\n 0 \n
\n 51 \n	\n Personnels militaires : contributions des employeurs : agents propres de l'Etat et agents détachés dans une administration de l'Etat sur un emploi conduisant à pension \n	\n 8 252 010 000 \n
\n 52 \n	\n Personnels militaires : contributions des employeurs : agents détachés dans une administration de l'Etat sur un emploi ne conduisant pas à pension \n	\n 0 \n
\n 53 \n	\n Personnels militaires : contributions des employeurs : agents propres des établissements publics et agents détachés en établissement public sur un emploi conduisant à pension \n	\n 1 000 000 \n
\n 54 \n	\n Personnels militaires : contributions des employeurs : agents détachés dans les collectivités et établissements publics locaux sur un emploi conduisant à pension \n	\n 0 \n
\n 55 \n	\n Personnels militaires : contributions des employeurs : agents détachés hors l'Etat sur un emploi ne conduisant pas à pension (hors France Télécom et hors La Poste) \n	\n 0 \n
\n 57 \n	\n Personnels militaires : contributions des employeurs : primes et indemnités ouvrant droit à pension \n	\n 0 \n
\n 58 \n	\n Personnels militaires : contributions des employeurs : validation des services auxiliaires : part employeur : complément patronal, versements du régime général, des autres régimes de base et de l'IRCANTEC \n	\n 1 000 000 \n
\n 60 \n	\n Recettes diverses (administration centrale) : versement de l'établissement public prévu à l'article 46 de la loi de finances pour 1997 (n° 96-1181 du 30 décembre 1996) : établissement de gestion de la contribution exceptionnelle de France Télécom \n	\n 578 000 000 \n
\n 61 \n	\n Recettes diverses (administration centrale) : La Poste : contribution aux charges de pensions \n	\n 1 723 000 000 \n
\n 62 \n	\n Recettes diverses (administration centrale) : La Poste : versement de la contribution exceptionnelle de l'Etablissement public national de financement des retraites de La Poste \n	\n 750 000 000 \n
\n 63 \n	\n Recettes diverses (administration centrale) : versement du Fonds de solidarité vieillesse au titre de la majoration du minimum vieillesse : personnels civils \n	\n 1 000 000 \n
\n 64 \n	\n Recettes diverses (administration centrale) : versement du Fonds de solidarité vieillesse au titre de la majoration du minimum vieillesse : personnels militaires \n	\n 0 \n
\n 65 \n	\n Recettes diverses (administration centrale) : compensation : personnels civils \n	\n 0 \n
\n 66 \n	\n Recettes diverses (administration centrale) : compensation : personnels militaires \n	\n 198 000 000 \n
\n 67 \n	\n Recettes diverses : récupération des indus sur pensions : personnels civils \n	\n 0 \n
\n 68 \n	\n Recettes diverses : récupération des indus sur pensions : personnels militaires \n	\n 0 \n
\n 69 \n	\n Autres recettes diverses \n	\n 21 800 000 \n
\n \n	\n Section 2 : Ouvriers des établissements industriels de l'Etat \n	\n 1 791 476 000 \n
\n 71 \n	\n Cotisations salariales et patronales \n	\n 504 270 000 \n
\n 72 \n	\n Contribution au Fonds spécial des pensions des ouvriers des établissements industriels de l'Etat \n	\n 1 167 715 988 \n
\n 73 \n	\n Compensations interrégimes généralisée et spécifique \n	\n 112 500 012 \n
\n 74 \n	\n Recettes diverses \n	\n 6 250 000 \n
\n 75 \n	\n Autres financements : Fonds de solidarité vieillesse, Fonds de solidarité invalidité et cotisations rétroactives \n	\n 740 000 \n
\n \n	\n Section 3 : Pensions militaires d'invalidité et des victimes de guerre et autres pensions \n	\n 2 660 257 613 \n
\n 81 \n	\n Financement de la retraite du combattant : participation du budget général \n	\n 748 892 358 \n
\n 82 \n	\n Financement de la retraite du combattant : autres moyens \n	\n 0 \n
\n 83 \n	\n Financement du traitement de membres de la Légion d'honneur : participation du budget général \n	\n 270 456 \n
\n 84 \n	\n Financement du traitement de membres de la Légion d'honneur : autres moyens \n	\n 0 \n
\n 85 \n	\n Financement du traitement de personnes décorées de la Médaille militaire : participation du budget général \n	\n 631 064 \n
\n 86 \n	\n Financement du traitement de personnes décorées de la Médaille militaire : autres moyens \n	\n 0 \n
\n 87 \n	\n Financement des pensions militaires d'invalidité : participation du budget général \n	\n 1 871 084 235 \n
\n 88 \n	\n Financement des pensions militaires d'invalidité : autres moyens \n	\n 0 \n
\n 89 \n	\n Financement des pensions d'Alsace-Lorraine : participation du budget général \n	\n 14 400 000 \n
\n 90 \n	\n Financement des pensions d'Alsace-Lorraine : autres moyens \n	\n 0 \n
\n 91 \n	\n Financement des allocations de reconnaissance des anciens supplétifs : participation du budget général \n	\n 11 900 000 \n
\n 92 \n	\n Financement des pensions des anciens agents du chemin de fer franco-éthiopien : participation du budget général \n	\n 90 000 \n
\n 93 \n	\n Financement des pensions des sapeurs-pompiers et anciens agents de la défense passive victimes d'accident : participation du budget général \n	\n 12 240 000 \n
\n 94 \n	\n Financement des pensions de l'ORTF : participation du budget général \n	\n 749 500 \n
\n 95 \n	\n Financement des pensions des anciens agents du chemin de fer franco-éthiopien : autres financements : Fonds de solidarité vieillesse, Fonds de solidarité invalidité et cotisations rétroactives \n	\n 0 \n
\n 96 \n	\n Financement des pensions des sapeurs-pompiers et anciens agents de la défense passive victimes d'accident : autres financements : Fonds de solidarité vieillesse, Fonds de solidarité invalidité et cotisations rétroactives \n	\n 0 \n
\n 97 \n	\n Financement des pensions de l'ORTF : autres financements : Fonds de solidarité vieillesse, Fonds de solidarité invalidité et cotisations rétroactives \n	\n 0 \n
\n 98 \n	\n Financement des pensions de l'ORTF : recettes diverses \n	\n 0 \n
\n	\n Total \n	\n 57 458 883 613 \n

\n\n

IV.-COMPTES DE CONCOURS FINANCIERS

(En euros)

\n NUMÉRO de ligne \n \n	\n DÉSIGNATION DES RECETTES \n	\n ÉVALUATION pour 2009 \n \n
\n \n	\n Accords monétaires internationaux \n	\n 0 \n
\n 01 \n	\n Remboursements des appels en garantie de convertibilité concernant l'Union monétaire ouest-africaine \n	\n 0 \n
\n 02 \n	\n Remboursements des appels en garantie de convertibilité concernant l'Union monétaire d'Afrique centrale \n	\n 0 \n
\n 03 \n	\n Remboursements des appels en garantie de convertibilité concernant l'Union des Comores \n	\n 0 \n
\n \n	\n Avances à divers services de l'Etat ou organismes gérant des services publics \n	\n 7 915 519 478 \n
\n 01 \n	\n Remboursement des avances octroyées au titre du préfinancement des aides communautaires de la politique agricole commune \n	\n 7 500 000 000 \n
\n 03 \n	\n Remboursement des avances octroyées à des organismes distincts de l'Etat et gérant des services publics \n	\n 380 000 000 \n
\n 04 \n	\n Remboursement des avances octroyées à des services de l'Etat \n	\n 35 519 478 \n
\n \n	\n Avances à l'audiovisuel \n	\n 2 997 645 613 \n
\n 01 \n	\n Recettes \n	\n 2 997 645 613 \n
\n \n	\n Avances au fonds d'aide à l'acquisition de véhicules propres \n	\n 317 000 000 \n
\n 01 \n	\n Remboursements des avances correspondant au produit de la taxe additionnelle à la taxe sur les certificats d'immatriculation des véhicules instituée par l'article 1011 bis du code général des impôts \n	\n 317 000 000 \n
\n \n	\n Avances aux collectivités territoriales \n	\n 86 222 000 000 \n
\n \n	\n Section 1 : Avances aux collectivités et établissements publics, et à la Nouvelle-Calédonie \n	\n 0 \n
\n 01 \n	\n Remboursement des avances de l'article 70 de la loi du 31 mars 1932 et de l'article L. 2336-1 du code général des collectivités territoriales \n	\n 0 \n
\n 02 \n	\n Remboursement des avances de l'article 14 de la loi n° 46-2921 du 23 décembre 1946 et de l'article L. 2336-2 du code général des collectivités territoriales \n	\n 0 \n
\n 03 \n	\n Remboursement des avances de l'article 34 de la loi n° 53-1336 du 31 décembre 1953 (avances spéciales sur recettes budgétaires) \n	\n 0 \n
\n 04 \n	\n Avances à la Nouvelle-Calédonie (fiscalité nickel) \n	\n 0 \n
\n \n	\n Section 2 : Avances sur le montant des impositions revenant aux régions, départements, communes, établissements et divers organismes \n \n	\n 86 222 000 000 \n
\n 05 \n	\n Recettes \n	\n 86 222 000 000 \n
\n \n	\n Prêts à des Etats étrangers \n	\n 1 049 960 000 \n
\n \n	\n Section 1 : Prêts à des Etats étrangers, de la Réserve pays émergents, en vue de faciliter la réalisation de projets d'infrastructure \n \n	\n 450 000 000 \n
\n 01 \n	\n Remboursement des prêts à des Etats étrangers, de la Réserve pays émergents \n	\n 450 000 000 \n
\n \n	\n Section 2 : Prêts à des Etats étrangers pour consolidation de dettes envers la France \n	\n 488 960 000 \n
\n 02 \n	\n Remboursement de prêts du Trésor \n	\n 488 960 000 \n
\n \n	\n Section 3 : Prêts à l'Agence française de développement en vue de favoriser le développement économique et social dans des Etats étrangers \n \n	\n 111 000 000 \n
\n 03 \n	\n Remboursement de prêts octroyés par l'Agence française de développement \n	\n 111 000 000 \n
\n \n	\n Prêts et avances à des particuliers ou à des organismes privés \n	\n 3 448 065 \n
\n \n	\n Section 1 : Prêts et avances à des particuliers ou à des associations \n	\n 1 120 000 \n
\n 01 \n	\n Avances aux fonctionnaires de l'Etat pour l'acquisition de moyens de transport \n	\n 120 000 \n
\n 02 \n	\n Avances aux agents de l'Etat pour l'amélioration de l'habitat \n	\n 200 000 \n
\n 03 \n	\n Avances aux associations participant à des tâches d'intérêt général \n	\n 0 \n
\n 04 \n	\n Avances aux agents de l'Etat à l'étranger pour la prise en location d'un logement \n	\n 800 000 \n
\n \n	\n Section 2 : Prêts pour le développement économique et social \n	\n 2 328 065 \n
\n 06 \n	\n Prêts pour le développement économique et social \n	\n 2 328 065 \n
\n	\n Total \n	\n 98 505 573 156

" } }, "LEGIARTI000036432384": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L169 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-02-16", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036432384", "URL": "article/LEGI/ARTI/00/00/36/43/23/LEGIARTI000036432384.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 108 II de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018, les présentes dispositions s'appliquent aux délais de reprise venant à expiration à compter de l'entrée en vigueur du présent article.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1678 quater (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1679 quater B (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1679 ter (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 199 ter (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 239 bis B I (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 115 (LOI 48-1268 1948-08-17 ART. 5)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFARTI000001491427", "@num": "20", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 20, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001491441", "@num": "11", "#text": "Loi n°63-628 du 2 juillet 1963 - art. 11, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000312755", "@numtexte": "63-628", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-07-02" }, { "@id": "JORFTEXT000000320409", "#text": "LOI 65-566 1965-07-12 ART. 1, ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000001867832", "@num": "1", "#text": "Loi n°65-566 du 12 juillet 1965 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000691977", "#text": "LOI 65-997 1965-11-29 ART. 57 I", "@sens": "source", "@cidtexte": "JORFTEXT000000691977", "@numtexte": "65-997", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-11-29" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 39 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 13 IV", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000046875865", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000036377686", "@num": "108", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 108 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000017867029", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307295", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306885", "@num": "1647 E", "#text": "Code général des impôts, CGI. - art. 1647 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295355", "@num": "162", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 162 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309149", "@num": "239 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191974", "@fin": "2999-01-01", "#text": "A : Dispositions générales", "@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": "LEGIARTI000006315389", "@fin": "1997-04-11", "@num": "L169 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315390", "@fin": "1999-03-31", "@num": "L169 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315391", "@fin": "2001-12-29", "@num": "L169 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315392", "@fin": "2003-01-01", "@num": "L169 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315393", "@fin": "2004-03-27", "@num": "L169 A", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315394", "@fin": "2004-12-31", "@num": "L169 A", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315395", "@fin": "2007-12-28", "@num": "L169 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916614", "@fin": "2008-11-01", "@num": "L169 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036120", "@fin": "2009-04-10", "@num": "L169 A", "@etat": "MODIFIE", "@debut": "2008-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529944", "@fin": "2010-01-01", "@num": "L169 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641202", "@fin": "2018-01-01", "@num": "L169 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432384", "@fin": "2025-02-16", "@num": "L169 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051215935", "@fin": "2999-01-01", "@num": "L169 A", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le délai de reprise prévu au premier alinéa de l'article L. 169 s'applique également :

1° (abrogé)

2° Aux prélèvements prévus aux articles 117 quater et 125 A du code général des impôts ;

3° (abrogé).

4° (abrogé).

5° (Disposition devenue sans objet : loi n° 88-1149 du 23 décembre 1988, art. 23) ;

6° A la taxe sur les salaires ;

7° A tous prélèvements et taxes qui tiennent lieu de l'impôt sur le revenu ou de l'impôt sur les sociétés ;

8° A la cotisation minimale de taxe professionnelle prévue au II de l'article 1647 E du code général des impôts dans sa rédaction en vigueur au 31 décembre 2009.

Les délais de reprise prévus aux deux premiers alinéas de l'article L. 169 du présent livre s'appliquent également à la retenue à la source prévue à l'article 119 bis du code général des impôts.

" } }, "LEGIARTI000042656778": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L212", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000042656778", "URL": "article/LEGI/ARTI/00/00/42/65/67/LEGIARTI000042656778.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1765 bis (al. 1 P.) (c du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1765 bis (al. 1 P.) (c du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1788 (e du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1788 (e du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1852 1 (1re, 2ème, 4ème lignes) (b du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1852 1 (1re, 2ème, 4ème lignes) (b du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1854 1 (al. 1 P.), 2 (6ème ligne) (a du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1854 1 (al. 1 P.), 2 (6ème ligne) (a du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1887 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1887 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 874 (al. 2 1er membre de phrase) (d du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 874 (al. 2 1er membre de phrase) (d du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000517665", "#text": "Ordonnance 60-1256 1960-11-29 art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000517665", "@numtexte": "60-1256", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1960-11-29" }, { "@id": "LEGIARTI000042624468", "@num": "127", "#text": "LOI n°2020-1525 du 7 décembre 2020 - art. 127 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042619877", "@nortexte": "ECOX1935404L", "@numtexte": "2020-1525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-07" }, { "@id": "LEGIARTI000006307271", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313528", "@num": "1672", "#text": "Code général des impôts, CGI. - art. 1672", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309740", "@num": "302 octies", "#text": "Code général des impôts, CGI. - art. 302 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313083", "@num": "1765 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1765 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623583", "@num": "350 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1934-07-24 art. 9 (e du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1934-07-24 art. 9 (e du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006315481", "@num": "L215", "#text": "Livre des procédures fiscales - art. L215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 13 Brumaire AN VII art. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 13 Brumaire AN VII art. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 19 Brumaire AN VI art. 94 (a du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 19 Brumaire AN VI art. 94 (a du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1920-06-25 art. 70 (b du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1920-06-25 art. 70 (b du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1934-07-06 art. 13", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1934-07-06 art. 13", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1936-12-31 art. 10 (Réforme fiscale)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1936-12-31 art. 10 (Réforme fiscale)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 22 Pluviôse AN VII art. 8 (d du L 212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 22 Pluviôse AN VII art. 8 (d du L 212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000320409", "#text": "Loi 65-566 1965-07-12 art. 4 4 (c du L212)", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180071", "@fin": "2999-01-01", "#text": "I : Infractions constatées par procès-verbal", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163114", "@fin": "2999-01-01", "#text": "Section I : Constatation des infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147337", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006315476", "@fin": "1993-01-01", "@num": "L212", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315477", "@fin": "2020-12-08", "@num": "L212", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042656778", "@fin": "2999-01-01", "@num": "L212", "@etat": "VIGUEUR", "@debut": "2020-12-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Peuvent être constatées par procès-verbal :

a) (Abrogé).

b) Les infractions en matière de taxes sur le chiffre d'affaires et de taxes assimilées ;

c) Les infractions aux dispositions du 2 des articles 119 bis et 1672 du code général des impôts en matière de retenue à la source afférente aux revenus de capitaux mobiliers et à celles qui fixent les modalités et conditions d'application de ces articles ;

d) Les infractions aux dispositions du code général des impôts relatives aux ventes publiques de meubles et par enchères, aux droits de timbre à l'exception de celles relatives aux droits de timbre perçus sur états ou sur déclarations ;

e) (Abrogé).

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006315463", "cible": false, "cidtexte": "JORFTEXT000000320409", "id": "JORFTEXT000000320409", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006312599", "cible": false, "cidtexte": "JORFTEXT000000320409", "id": "JORFTEXT000000320409", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006315389", "cible": false, "cidtexte": "JORFTEXT000000320409", "id": "JORFTEXT000000320409", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006303460", "cible": false, "cidtexte": "JORFTEXT000000320409", "id": "JORFTEXT000000320409", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315072", "cible": false, "cidtexte": "JORFTEXT000000320409", "id": "JORFTEXT000000320409", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000042656778", "cible": false, "cidtexte": "JORFTEXT000000320409", "id": "JORFTEXT000000320409", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000036432384", "cible": false, "cidtexte": "JORFTEXT000000320409", "id": "JORFTEXT000000320409", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315070", "cible": false, "cidtexte": "JORFTEXT000000320409", "id": "JORFTEXT000000320409", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006303461", "cible": false, "cidtexte": "JORFTEXT000000320409", "id": "JORFTEXT000000320409", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315069", "cible": false, "cidtexte": "JORFTEXT000000320409", "id": "JORFTEXT000000320409", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315466", "cible": false, "cidtexte": "JORFTEXT000000320409", "id": "JORFTEXT000000320409", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315074", "cible": false, "cidtexte": "JORFTEXT000000320409", "id": "JORFTEXT000000320409", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315465", "cible": false, "cidtexte": "JORFTEXT000000320409", "id": "JORFTEXT000000320409", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315476", "cible": false, "cidtexte": "JORFTEXT000000320409", "id": "JORFTEXT000000320409", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315477", "cible": false, "cidtexte": "JORFTEXT000000320409", "id": "JORFTEXT000000320409", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315293", "cible": false, "cidtexte": "JORFTEXT000000320409", "id": "JORFTEXT000000320409", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000020077166", "cible": false, "cidtexte": "JORFTEXT000000320409", "id": "JORFTEXT000000320409", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315075", "cible": false, "cidtexte": "JORFTEXT000000320409", "id": "JORFTEXT000000320409", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006308084", "cible": false, "cidtexte": "JORFTEXT000000320409", "id": "JORFTEXT000000320409", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006315071", "cible": false, "cidtexte": "JORFTEXT000000320409", "id": "JORFTEXT000000320409", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315481", "cible": false, "cidtexte": "JORFTEXT000000320409", "id": "JORFTEXT000000320409", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006303459", "cible": false, "cidtexte": "JORFTEXT000000320409", "id": "JORFTEXT000000320409", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315073", "cible": false, "cidtexte": "JORFTEXT000000320409", "id": "JORFTEXT000000320409", "typelien": "CONCORDANCE" } ], "texte_version": { "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": "JORFARTI000051169603", "#text": "LOI n°2025-127 du 14 février 2025 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173291", "#text": "LOI n°2025-127 du 14 février 2025 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@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", "ENREGISTREMENT", "VALEUR MOBILIERE", "SOCIETE", "BENEFICE CONSOLIDE", "PLUS-VALUE", "BENEFICE INDUSTRIEL", "BENEFICE COMMERCIAL", "ACTE DE SOCIETE", "FUSION", "SCISSION", "DEDUCTION", "FRAIS", "CHARGE", "ACTION GRATUITE", "REFORME DE L'IMPOSITION", "REFORME DE L'ENREGISTREMENT", "TAXE PLUS VALUE", "IMMOBILIER", "CODE GENERAL DES IMPOTS" ] }, "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" } }, "JORFTEXT000000204287": { "SM": { "CONTENU": "APPLICATION DE L'ART. 22 DE LA LOI 65566 CODIFIE A L'ART. 209 QUINQUIES DU CGI.
DISPOSITIF PERMETTANT DE CORRIGER A LA FOIS LA DOTATION AUX AMORTISSEMENTS DES BIENS POSSEDES PAR DES EXPLOITATIONS SITUEES DANS DES PAYS HYPERINFLATIONNISTES ET LES RESULTATS DE CESSION DE CES BIENS.
DANS CES PAYS,UNE CORRECTION EST RENDUE NECESSAIRE PAR L'EFFONDREMENT DU COURS DE CHANGE,DONT L'EFFET EST,D'UNE PART,DE MINORER TRES SENSIBLEMENT LA DOTATION AUX AMORTISSEMENTS PRISE EN COMPTE ET DONC DE NE PAS TRADUIRE LA VERITABLE DEPRECIATION DES ACTIFS POUR LA DETERMINATION DU RESULTAT CONSOLIDE ET,D'AUTRE PART,DE MAJORER ARTIFICIELLEMENT LES PLUS-VALUES DE CESSION TAXABLES DANS LE CADRE DU BENEFICE CONSOLIDE.
MODIFIE L'ART. 116 TER DE L'ANNEXE II AU CGI: LES AL. 2 ET 3 DEVIENNENT RESPECTIVEMENT LES AR. 5 ET 6.INSERE APRES L'AL. 1,LES ART. 2,3 ET 4,MODIFIE L'AL. 5.
REGLES DE DETERMINATION DU PRECOMPTE DU PAR LA SOCIETE AGREEE,NOTAMMENT LA POSSIBILITE POUR CETTE SOCIETE D'ACQUITTER L'IMPOT AU MOYEN DES IMPOTS PAYES A RAISON DES BENEFICES PRIS EN COMPTE POUR LE CALCUL DU RESULTAT CONSOLIDE,ET NON IMPUTES.EN CONTREPARTIE,LES CREDITS D'IMPOT NE PEUVENT ETRE UTILISES EN PAIEMENT DE PRECOMPTE (4 DE L'ART. 127 DE L'ANNEXE II MODIFIE PAR LE II DU B DE L'ART. 2 DU DECRET).
DISPOSITIONS AYANT POUR EFFET DE CORRIGER DES DOUBLES EMPLOIS CONCERNANT LES DOMES DISTRIBUABLES PAR LA SOCIETE AGREEE EN FRANCHISE DE PRECOMPTE.AINSI,LES DIVIDENDES SOUMIS A L'IMPOT SUR LES SOCIETES,POUR LESQUELS L'IMPOT EST ACQUITTE PAR UN CREDIT D'IMPOT,SONT EXCLUS DE LA BASE DISTRIBUABLE EN FRANCHISE DE PRECOMPTE QUI COMPREND DEJA LE BENEFICE SUR LEQUEL A ETE PRELEVEE CETTE DISTRIBUTION (2 DE L'ART. 127 DE L'ANNEXE II MODIFIE PAR LE II DU B DE L'ART. 2 DU DECRET).
DE MEME,LES SOMMES DISTRIBUABLES SANS PRECOMPTE SONT MINOREES DES BENEFICES NON DISTRIBUES PRIS EN COMPTE DANS LE BENEFICE CONSOLIDE AU TITRE DES EXPLOITATIONS CEDEES,DES LORS QUE CES EXPLOITATIONS POURRONT TRANSMETTRE A LEUR NOUVEL ACTIONNAIRE UN AVOIR FISCAL GAGE PAR UN IMPOT SUR LES SOCIETES DEJA UTILISE PAR LA SOCIETE (3 DE L'ART. 127 DE L'ANNEXE II MODIFIE PAR LE II DU B DE L'ART. 2 DU DECRET).
AUX 1ERS AL. DU 1 DE L'ART. 122 DE L'ANNEXE II AU CGI ET DU 1 DE L'ART. 123 DE CETTE MEME ANNEXE,APRES LES MOTS \"LE MONTANT DE L'IMPOT SUR LES SOCIETES\" SONT INSERES LES MOTS \"ET DU PRECOMPTE\".
AU 1ER AL. DE L'ART. 122 BIS DE L'ANNEXE II AU CG,APRES LES MOTS \"LE MONTANT DE L'IMPOT SUR LES SOCIETES\" SONT INSERE LES MOTS \"ET DU PRECOMPTE\" ET LES MOTS \"DU\",\"EST ET \"INSUFFISANT\" SONT REMPLACES PAR LES MOTS \"DUS\",\"SONT\" ET INSUFFISANTS\".
L'ART. 127 DE L'ANNEXE II EST MODIFIE: LE 2 DEVIENT LE 5 ET SON 2EME AL. EST REMPLACE PAR LA PHRASE SUIVANTE: L'AVOIR FISCAL CORRESPONDANT NE PEUT ETRE UTILISE; IL EST INSERE UN 2,UN 3 ET UN 4." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@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": "JORFARTI000001680809", "@num": "22", "#text": "Loi n°65-566 du 12 juillet 1965 - art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" } ] }, "TITRE": "Décret n°97-1227 du 26 décembre 1997", "MCS_TXT": { "MC": [ "ECONOMIE", "IMPOT", "FISCALITE", "CODE GENERAL DES IMPOTS", "CGI", "IMPOT SUR LES SOCIETES", "IS", "SOCIETE", "SOCIETE AGREEE", "FILIALE ETRANGERE", "FILIALE FRANCAISE", "BENEFICE", "BENEFICE MONDIAL", "BENEFICE CONSOLIDE", "EXPLOITATION ETRANGERE", "BILAN", "BILAN DE DEPART", "OBLIGATION DECLARATIVE", "AMORTISSEMENT REPUTE DIFFERE", "ARD", "REPORT", "RESTRUCTURATION", "CREDIT D'IMPOT", "AVOIR FISCAL" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Décret no 97-1227 du 26 décembre 1997 portant modification du régime fiscal du bénéfice consolidé" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000204287", "NOR": "ECOF9700029D", "NUM": "97-1227", "DATE_PUBLI": "1997-12-28", "DATE_TEXTE": "1997-12-26", "NUM_PARUTION": 301, "ORIGINE_PUBLI": "JORF n°301 du 28 décembre 1997", "PAGE_DEB_PUBLI": 19028, "PAGE_FIN_PUBLI": 281297 } }, "META_COMMUN": { "ID": "JORFTEXT000000204287", "URL": "texte/version/JORF/TEXT/00/00/00/20/42/JORFTEXT000000204287.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9971227" } }, "VISAS": { "CONTENU": "

Le Premier ministre,

Sur le rapport du ministre de l'économie, des finances et de l'industrie,

Vu le code général des impôts, notamment son article 209 quinquies et l'annexe II à ce code ;

Le Conseil d'Etat (section des finances) entendu,

Décrète :

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

Fait à Paris, le 26 décembre 1997.

Lionel Jospin

Par le Premier ministre :

Le ministre de l'économie,

des finances et de l'industrie,

Dominique Strauss-Kahn

Le secrétaire d'Etat au budget,

Christian Sautter

" } }, "JORFTEXT000000297551": { "SM": { "CONTENU": "DESCRIPTION DES RENSEIGNEMENTS A FOURNIR. DEFINITION DES DIFFERENTES CATEGORIES DE FRAIS GENERAUX." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@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" } ] }, "TITRE": "Arrêté du 8 juillet 1966", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "DEDUCTION", "FRAIS", "CHARGE" ] }, "TITREFULL": "Arrêté du 8 juillet 1966 CONDITIONS D'APPLICATION DES DISPOSITIONS DE L'ART. 27 (1E) DE LA LOI 65-566 DU 12 JUILLET 1965 RELATIVES A LA PRODUCTION D'UN RELEVE DETAILLE DES FRAIS GENERAUX" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000297551", "DATE_PUBLI": "1966-07-27", "DATE_TEXTE": "1966-07-08", "ORIGINE_PUBLI": "JORF du 27 juillet 1966", "PAGE_DEB_PUBLI": 6466 } }, "META_COMMUN": { "ID": "JORFTEXT000000297551", "URL": "texte/version/JORF/TEXT/00/00/00/29/75/JORFTEXT000000297551.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9660727P36" } } }, "JORFTEXT000000303997": { "SM": { "CONTENU": "OUVRE LA POSSIBILITE DU PAIEMENT FRACTIONNE SOUS LES CONDITIONS DE L'ART. 398 ANN. III CGI." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@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" } ] }, "TITRE": "Décret n°65-620 du 28 juillet 1965", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "ENREGISTREMENT", "ACTE DE SOCIETE" ] }, "TITREFULL": "Décret n°65-620 du 28 juillet 1965 RELATIF AU PAIEMENT FRACTIONNE DES DROITS ET TAXES DE MUTATION EXIGIBLES SUR LES APPORTS VISES A L'ART. 13 (PAR. 1, AL. 2, ET 2) DE LA LOI 65-566 DU 12 JUILLET 1965" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000303997", "NUM": "65-620", "DATE_PUBLI": "1965-07-29", "DATE_TEXTE": "1965-07-28", "ORIGINE_PUBLI": "JORF du 29 juillet 1965", "PAGE_DEB_PUBLI": 6621 } }, "META_COMMUN": { "ID": "JORFTEXT000000303997", "URL": "texte/version/JORF/TEXT/00/00/00/30/39/JORFTEXT000000303997.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX965620" } } }, "JORFTEXT000000304499": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 2,4,5,7 INCORPORES DANS LE CODE GENERAL DES IMPOTS" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@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": "JORFARTI000001492047", "@num": "9", "#text": "Loi n°65-566 du 12 juillet 1965 - art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "JORFARTI000001867833", "@num": "20", "#text": "Loi n°65-566 du 12 juillet 1965 - art. 20", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000001295418", "@num": "21", "#text": "Loi n°65-566 du 12 juillet 1965 - art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000002280739", "@num": "24", "#text": "Loi n°65-566 du 12 juillet 1965 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000001295419", "@num": "33", "#text": "Loi n°65-566 du 12 juillet 1965 - art. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000001492048", "@num": "39", "#text": "Loi n°65-566 du 12 juillet 1965 - art. 39", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000001867835", "@num": "40", "#text": "Loi n°65-566 du 12 juillet 1965 - art. 40", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000001867836", "@num": "42", "#text": "Loi n°65-566 du 12 juillet 1965 - art. 42", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000001867885", "@num": "43", "#text": "Loi n°65-566 du 12 juillet 1965 - art. 43", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000002067969", "@num": "44", "#text": "Loi n°65-566 du 12 juillet 1965 - art. 44", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000001680810", "@num": "47", "#text": "Loi n°65-566 du 12 juillet 1965 - art. 47", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@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" } ] }, "TITRE": "Décret n°65-723 du 27 août 1965", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "SOCIETE", "BENEFICE CONSOLIDE" ] }, "TITREFULL": "Décret n°65-723 du 27 août 1965 FIXANT LA DATE D'ENTREE EN VIGUEUR DES ART. 9, 10, 11, 12, 15, 16, 17, 18, 19, 20, 21, 24 A 34, 35, 39, 40, 42, 43, 44 ET 47 DE LA LOI 65-566 DU 12 JUILLET 1965" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000304499", "NUM": "65-723", "DATE_PUBLI": "1965-08-28", "DATE_TEXTE": "1965-08-27", "ORIGINE_PUBLI": "JORF du 28 août 1965", "PAGE_DEB_PUBLI": 7748 } }, "META_COMMUN": { "ID": "JORFTEXT000000304499", "URL": "texte/version/JORF/TEXT/00/00/00/30/44/JORFTEXT000000304499.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX965723" } } }, "JORFTEXT000000305752": { "SM": { "CONTENU": "DETERMINE LES JUSTIFICATIONS DES DEPENSES ADMISSIBLES EN DEDUCTION.
DETERMINE A CET EGARD LES BENEFICES IMPOSABLES." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 1 A 4 INCORPORES DANS LE CODE GENERAL DES IMPOTS" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@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": "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" } ] }, "TITRE": "Décret n°65-1100 du 15 décembre 1965", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "DEDUCTION", "FRAIS", "CHARGE" ] }, "TITREFULL": "Décret n°65-1100 du 15 décembre 1965 FIXANT LES MODALITES D'APPLICATION DE L'ART. 27 PAR. 2 DE LA LOI 65-566 DU 12 JUILLET 1965" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000305752", "NUM": "65-1100", "DATE_PUBLI": "1965-12-16", "DATE_TEXTE": "1965-12-15", "ORIGINE_PUBLI": "JORF du 16 décembre 1965", "PAGE_DEB_PUBLI": 11382 } }, "META_COMMUN": { "ID": "JORFTEXT000000305752", "URL": "texte/version/JORF/TEXT/00/00/00/30/57/JORFTEXT000000305752.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9651100" } } }, "JORFTEXT000000305753": { "SM": { "CONTENU": "CARACTERES DE LA LOCATION ET PERIODE DE L'AMORTISSEMENT." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 1 A 3 INCORPORES DANS LE CODE GENERAL DES IMPOTS" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@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": "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" } ] }, "TITRE": "Décret n°65-1101 du 15 décembre 1965", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "DEDUCTION", "FRAIS", "CHARGE" ] }, "TITREFULL": "Décret n°65-1101 du 15 décembre 1965 FIXANT LES MODALITES D'APPLICATION DE L'ART. 25 DE LA LOI 65-566 DU 12 JUILLET 1965 SUR L'AMORTISSEMENT DES BIENS DONNES EN LOCATION" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000305753", "NUM": "65-1101", "DATE_PUBLI": "1965-12-16", "DATE_TEXTE": "1965-12-15", "ORIGINE_PUBLI": "JORF du 16 décembre 1965", "PAGE_DEB_PUBLI": 11383 } }, "META_COMMUN": { "ID": "JORFTEXT000000305753", "URL": "texte/version/JORF/TEXT/00/00/00/30/57/JORFTEXT000000305753.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9651101" } } }, "JORFTEXT000000309884": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 1 INCORPORE DANS LE CODE GENERAL DES IMPOTS." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "APPLICATION" }, { "@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": "JORFARTI000001492047", "@num": "9", "#text": "Loi n°65-566 du 12 juillet 1965 - art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@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" } ] }, "TITRE": "Décret n°65-1097 du 15 décembre 1965", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "PLUS-VALUE", "BENEFICE INDUSTRIEL", "BENEFICE COMMERCIAL" ] }, "TITREFULL": "Décret n°65-1097 du 15 décembre 1965 FIXANT LES CONDITIONS D'APPLICATION DES ART. 9 A 12 DE LA LOI 65-566 DU 12 JUILLET 1965 A LA PRIME PREVUE PAR LA LOI 60-790 DU 2 août 1960, A L'OCCASION DE LA SUPPRESSION DE LOCAUX A USAGE INDUSTRIEL AINSI QUE LEURS ANNEXES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000309884", "NUM": "65-1097", "DATE_PUBLI": "1965-12-16", "DATE_TEXTE": "1965-12-15", "ORIGINE_PUBLI": "JORF du 16 décembre 1965", "PAGE_DEB_PUBLI": 11381 } }, "META_COMMUN": { "ID": "JORFTEXT000000309884", "URL": "texte/version/JORF/TEXT/00/00/00/30/98/JORFTEXT000000309884.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9651097" } } }, "JORFTEXT000000309885": { "SM": { "CONTENU": "MODALITES DE LA RETENUE A LA SOURCE APPLICABLE AUX SOCIETES ETRANGERES REALISANT DES BENEFICES EN FRANCE SANS Y AVOIR LEUR SIEGE SOCIAL." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 1 A 4 INCORPORES DANS LE CODE GENERAL DES IMPOTS." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@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": "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" } ] }, "TITRE": "Décret n°65-1099 du 15 décembre 1965", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "ENREGISTREMENT", "VALEUR MOBILIERE" ] }, "TITREFULL": "Décret n°65-1099 du 15 décembre 1965 FIXANT LES MODALITES D'APPLICATION DE L'ART. 7 DE LA LOI 65566 DU 12-07-1965" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000309885", "NUM": "65-1099", "DATE_PUBLI": "1965-12-16", "DATE_TEXTE": "1965-12-15", "ORIGINE_PUBLI": "JORF du 16 décembre 1965", "PAGE_DEB_PUBLI": 11382 } }, "META_COMMUN": { "ID": "JORFTEXT000000309885", "URL": "texte/version/JORF/TEXT/00/00/00/30/98/JORFTEXT000000309885.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9651099" } } }, "JORFTEXT000000310104": { "SM": { "CONTENU": "PRELEVEMENT DES TANTIEMES ET AUTRES DISTRIBUTIONS NE BENEFICIANT PAS DE L'AVOIR FISCAL.
ORDRE DE PRELEVEMENT DES DISTRIBUTIONS OUVRANT DROIT A L'AVOIR FISCAL." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 1 A 5 INCORPORES DANS LE CODE GENERAL DES IMPOTS." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@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": "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°65-1102 du 15 décembre 1965", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "ENREGISTREMENT", "VALEUR MOBILIERE" ] }, "TITREFULL": "Décret n°65-1102 du 15 décembre 1965 FIXANT LES MODALITES D'APPLICATION DE L'ART. 3 DE LA LOI 65566 DU 12-07-1965" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000310104", "NUM": "65-1102", "DATE_PUBLI": "1965-12-16", "DATE_TEXTE": "1965-12-15", "ORIGINE_PUBLI": "JORF du 16 décembre 1965", "PAGE_DEB_PUBLI": 11383 } }, "META_COMMUN": { "ID": "JORFTEXT000000310104", "URL": "texte/version/JORF/TEXT/00/00/00/31/01/JORFTEXT000000310104.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9651102" } } }, "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": "JORFARTI000051169603", "#text": "LOI n°2025-127 du 14 février 2025 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051173291", "#text": "LOI n°2025-127 du 14 février 2025 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@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" } }, "JORFTEXT000000331014": { "SM": { "CONTENU": "LA COMMISSION LOCALE INSTITUEE DANS CHACUN DES DEPARTEMENTS D'OUTRE-MER PAR L'ART. 238 BIS-E-I DU CODE GENERAL DES IMPOTS CONSERVE SON POUVOIR DE DECISION JUSQU'AU 31 décembre 1970." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@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": "JORFARTI000001295420", "@num": "38", "#text": "Loi n°65-566 du 12 juillet 1965 - art. 38", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" } ] }, "TITRE": "Décret n°68-631 du 9 juillet 1968", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "SOCIETE", "BENEFICE CONSOLIDE" ] }, "TITREFULL": "Décret n°68-631 du 9 juillet 1968 REPORTANT LA DATE D'ENTREE EN VIGUEUR DE L'ART. 38 DE LA LOI 65-566 DU 12 JUILLET 1965 DANS LES DEPARTEMENTS D'OUTRE-MER" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000331014", "NUM": "68-631", "DATE_PUBLI": "1968-07-13", "DATE_TEXTE": "1968-07-09", "ORIGINE_PUBLI": "JORF du 13 juillet 1968", "PAGE_DEB_PUBLI": 6685 } }, "META_COMMUN": { "ID": "JORFTEXT000000331014", "URL": "texte/version/JORF/TEXT/00/00/00/33/10/JORFTEXT000000331014.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX968631" } } }, "JORFTEXT000000490436": { "SM": { "CONTENU": "FORME ET CONTENU DE LA DECLARATION PRODUITE EN VUE DE LA LIQUIDATION DES DROITS ET TAXES DE MUTATION." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 1 A 7 INCORPORES DANS LE CODE GENERAL DES IMPOTS" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@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": "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" } ] }, "TITRE": "Décret n°65-619 du 28 juillet 1965", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "ENREGISTREMENT", "ACTE DE SOCIETE" ] }, "TITREFULL": "Décret n°65-619 du 28 juillet 1965 FIXANT LES MODALITES D'APPLICATION DES DROITS ET TAXES DE MUTATION EXIGIBLES SUR LES APPORTS EN SOCIETE EN VERTU DE L'ART. 13-2 DE LA LOI 65-566 DU 12 JUILLET 1965" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000490436", "NUM": "65-619", "DATE_PUBLI": "1965-07-29", "DATE_TEXTE": "1965-07-28", "ORIGINE_PUBLI": "JORF du 29 juillet 1965", "PAGE_DEB_PUBLI": 6621 } }, "META_COMMUN": { "ID": "JORFTEXT000000490436", "URL": "texte/version/JORF/TEXT/00/00/00/49/04/JORFTEXT000000490436.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX965619" } } }, "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" } } }, "JORFTEXT000000669580": { "SM": { "CONTENU": "OBLIGATIONS DES PERSONNES MORALES.
DECLARATION DE L'ENGAGEMENT ET SON CONTENU.
DISPENSE DE LA RETENUE EN FAVEUR DES PRODUITS DES FILIALES ETRANGERES." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 1,2,3,4 INCORPORES DANS LE CODE GENERAL DES IMPOTS." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "APPLICATION" }, { "@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": "JORFARTI000001492046", "@num": "6", "#text": "Loi n°65-566 du 12 juillet 1965 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@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" } ] }, "TITRE": "Décret n°65-1096 du 15 décembre 1965", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "ENREGISTREMENT", "VALEUR MOBILIERE" ] }, "TITREFULL": "Décret n°65-1096 du 15 décembre 1965 FIXANT LES MODALITES ET CONDITIONS D'APPLICATION DE L'ART. 6 (PARAG. 1) (AL. 2.) DE LA LOI 65566 DU 12-07-1965" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000669580", "NUM": "65-1096", "DATE_PUBLI": "1965-12-16", "DATE_TEXTE": "1965-12-15", "ORIGINE_PUBLI": "JORF du 16 décembre 1965", "PAGE_DEB_PUBLI": 11381 } }, "META_COMMUN": { "ID": "JORFTEXT000000669580", "URL": "texte/version/JORF/TEXT/00/00/00/66/95/JORFTEXT000000669580.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9651096" } } }, "JORFTEXT000000677354": { "SM": { "CONTENU": "MODIFIE ET COMPLETE LES ART. 39,39-B,39-C,39-D,39-OCTIES,39-DUODECIES A 39-SEXDECIES,39-TERDECIES,39-QUATERDECIES,39-QUINDECIES,39-SEXDECIES,40,54-QUATER,81,111,111-BIS,115,115-QUINQUIES,117-BIS (AL. 1),117-TER,119-BIS,119-TER,121 (AL. 2),123-BIS (1),131-TER (TTITRE DU 1ERMENET:\"OBLIGATIONS NEGOCIABLES,REGIMES SPECIAUX\"),145 (TITRE DU 1EREMEMENT: SOCIETES MERES),146,152,158-BIS,158-TER,158-QUATER,159,160-BIS,187,187-BIS,189,189-BIS,193,199-TER,200,201,204-BIS,206,207,208-TER,209,209-BIS,209-TER,209-QUATER,209-QUINQUIES,210,210-A,210-B,210-C,212,215,216,217-BIS,218,218-A,219,219-BIS,220,220-BIS,221,223,223-QUINQUIES,223-SEXIES,231-A,231-BIS-C,235-QUATER,238-BIS-E,238-BIS-F,238-QUATER-A,238-QUINQUIES,238-QUINQUIES-A,238-SEXIES,238-SEPTIES,238-OCTIES,239,239-BIS-B,243-BIS,672,714,719,728,841-BIS,974,1050-TER,1336-A,1344-TER,1473-BIS,1580,1649-QUINQUIES-C,1649-SEPTIES-E,1649-NONIES,1651,1655-BIS,1672,1672-A,1672-BIS,1673,1673-BIS,1674,1678-BIS,1678-TER,1679-TER,1717,1758-BIS,1765-BIS,1783-A,1955,1966,2006,2009,1991.
ABROGE LES ART. 109 (2),112 (5EMEMENT),138-BIS,143-BIS,143-TER,144 (1,2,2-BIS,2-TER ET 4),144-BIS,145 (4-BIS,5),146-BIS,158 (AL. 1 DU 3: DERNIERE PHRASE),159-QUATER,199-TER (AL. 3 DU I,I-BIS),219-BIS-A,717,718,719 (2),720,1205-BIS.
APPLICATION DE L'ART. 49 DE LA LOI 65566 DU 12-07-1965 ET DES ART. 8 ET 12 DU DECRET 651095 DU 15-12-1965." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@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": "JORFTEXT000000851157", "#text": "Décret n°65-1095 du 15 décembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000851157", "@numtexte": "65-1095", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-15" }, { "@id": "LEGIARTI000046541742", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°67-106 du 24 janvier 1967", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IS", "BIC", "FISCALITE", "ENTREPRISE", "CAPITAL MOBILIER", "CHARGE DEDUCTIBLE", "BIEN LOCATIF", "AMORTISSEMENT", "DUREE D'UTILISATION", "AGREMENT SPECIAL", "PLUS-VALUE", "PORTEFEUILLE", "TITRE", "CESSION", "INVESTISSEMENT AGREE", "REDUCTION FISCALE", "SA", "SARL", "FUSIONNEMENT", "SOCIETE ETRANGERE", "CREDIT D'IMPOT", "OBLIGATION", "SOCIETE MERE", "ACTION", "PART SOCIALE", "PART BENEFICIAIRE", "SOCIETE IMMOBILIERE D'INVESTISSEMENT", "TAXE FORFAITAIRE", "REPARTITION", "TRANSFORMATION DE SOCIETE", "BON DE CAISSE", "INTERET", "PRELEVEMENT", "INFRACTION", "RECLAMATION", "CGI" ] }, "TITREFULL": "Décret n°67-106 du 24 janvier 1967 APPORTANT AUX DISPOSITIONS DU CODE GENERAL DES IMPOTS LES ADAPTATIONS RENDUES NECESSAIRES PAR LA LOI 65566 DU 12-07-1965 QUI MODIFIE L'IMPOSITION DES ENTREPRISES ET DES REVENUS DE CAPITAUX MOBILIERS" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000677354", "NUM": "67-106", "DATE_PUBLI": "1967-02-10", "DATE_TEXTE": "1967-01-24", "ORIGINE_PUBLI": "JORF du 10 février 1967", "PAGE_DEB_PUBLI": 1433, "PAGE_FIN_PUBLI": 1488 } }, "META_COMMUN": { "ID": "JORFTEXT000000677354", "URL": "texte/version/JORF/TEXT/00/00/00/67/73/JORFTEXT000000677354.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX967106" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "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" } }, "JORFTEXT000000701296": { "SM": { "CONTENU": "APPLICATION DE L'ART 11 DE LA LOI 51247 DU 01-03-1951." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "MODIFIE" }, { "@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": "JORFARTI000002284993", "@num": "11", "#text": "Loi n° 51-247 du 1er mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000517644", "#text": "Loi n°52-1252 du 24 novembre 1952", "@sens": "source", "@cidtexte": "JORFTEXT000000517644", "@numtexte": "52-1252", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1952-11-24" }, { "@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": "JORFTEXT000000878012", "#text": "Loi n°67-1172 du 22 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000878012", "@numtexte": "67-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-22" }, { "@id": "JORFTEXT000000693424", "#text": "Loi n°70-1199 du 21 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFTEXT000000505634", "#text": "Décret n° 72-788 du 28 août 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000505634", "@numtexte": "72-788", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1972-08-28" }, { "@id": "JORFTEXT000000695769", "#text": "Décret n°72-1116 du 8 décembre 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000695769", "@numtexte": "72-1116", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-08" }, { "@id": "JORFTEXT000000509759", "#text": "Loi n°73-1196 du 27 décembre 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000509759", "@numtexte": "73-1196", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "JORFTEXT000000684537", "#text": "Loi n°73-1229 du 31 décembre 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000684537", "@numtexte": "73-1229", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-31" }, { "@id": "JORFTEXT000000875205", "#text": "Règlement Européen n°74-3330 du 19 décembre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000875205", "@nortexte": "374R3330", "@numtexte": "74-3330", "@typelien": "MODIFIE", "@naturetexte": "REGLEMENTEUROPEEN", "@datesignatexte": "1974-12-19" }, { "@id": "JORFTEXT000000335271", "#text": "Décret n°75-724 du 6 août 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000335271", "@numtexte": "75-724", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1975-08-06" }, { "@id": "JORFTEXT000000307540", "#text": "Décret n° 75-911 du 6 octobre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "JORFTEXT000000333963", "#text": "Loi n° 75-1278 du 30 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFTEXT000000888309", "#text": "Loi n°76-448 du 24 mai 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000888309", "@numtexte": "76-448", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-05-24" }, { "@id": "JORFTEXT000000879848", "#text": "Loi n°76-660 du 19 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000879848", "@numtexte": "76-660", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "JORFTEXT000000522254", "#text": "Loi n°76-1232 du 29 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000699569", "#text": "Loi n°76-1234 du 29 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000699569", "@numtexte": "76-1234", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000853594", "#text": "Décret n°76-1314 du 31 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000853594", "@numtexte": "76-1314", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-31" }, { "@id": "JORFTEXT000000337413", "#text": "Décret n°77-443 du 27 avril 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000337413", "@numtexte": "77-443", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-27" }, { "@id": "JORFTEXT000000522421", "#text": "LOI n° 77-1453 du 29 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFARTI000002293564", "@num": "20", "#text": "LOI n° 77-1453 du 29 décembre 1977 - art. 20", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFTEXT000000333072", "#text": "Loi n° 77-1468 du 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000333072", "@numtexte": "77-1468", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000704549", "#text": "LOI n° 77-1467 du 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFARTI000001310727", "@num": "70", "#text": "LOI n° 77-1467 du 30 décembre 1977 - art. 70", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000331293", "#text": "Décret n° 77-1519 du 31 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "JORFTEXT000000339242", "#text": "Loi n° 78-763 du 19 juillet 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "JORFTEXT000000335323", "#text": "Décret n°78-884 du 22 août 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000335323", "@numtexte": "78-884", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-08-22" }, { "@id": "JORFTEXT000000522721", "#text": "Loi n°78-1240 du 29 décembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000002481013", "@num": "23", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000886458", "#text": "LOI n° 78-1239 du 29 décembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000001496337", "@num": "2", "#text": "LOI n° 78-1239 du 29 décembre 1978 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000684775", "#text": "Loi n°79-32 du 16 janvier 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000684775", "@numtexte": "79-32", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-01-16" }, { "@id": "JORFTEXT000000696786", "#text": "Décret n°79-71 du 23 janvier 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000696786", "@numtexte": "79-71", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-01-23" }, { "@id": "JORFTEXT000000337222", "#text": "Décret n°79-200 du 5 mars 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000337222", "@numtexte": "79-200", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-05" }, { "@id": "JORFTEXT000000696395", "#text": "Décret n°79-517 du 30 juin 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000696395", "@numtexte": "79-517", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-06-30" }, { "@id": "JORFTEXT000000319508", "#text": "Loi n°79-525 du 3 juillet 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000319508", "@numtexte": "79-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-07-03" }, { "@id": "JORFTEXT000000886676", "#text": "Loi n°79-594 du 13 juillet 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "JORFARTI000001691573", "@num": "27", "#text": "Loi n°79-594 du 13 juillet 1979 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "JORFTEXT000000696415", "#text": "Décret n°79-638 du 27 juillet 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000696415", "@numtexte": "79-638", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-07-27" }, { "@id": "JORFTEXT000000877967", "#text": "Décret n°79-866 du 4 octobre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000877967", "@numtexte": "79-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-10-04" }, { "@id": "JORFTEXT000000516622", "#text": "Loi n°79-1102 du 21 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFARTI000002480759", "@num": "4", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFARTI000001689517", "@num": "6", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFARTI000002480760", "@num": "8", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFTEXT000000703693", "#text": "Décret n°79-1119 du 21 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000703693", "@numtexte": "79-1119", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-21" }, { "@id": "JORFTEXT000000519328", "#text": "Décret n°79-1164 du 29 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000519328", "@numtexte": "79-1164", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-29" }, { "@id": "JORFTEXT000000701759", "#text": "Décret n°79-1163 du 29 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000701759", "@numtexte": "79-1163", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-29" }, { "@id": "JORFTEXT000000886763", "#text": "LOI n° 80-1 du 4 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886763", "@numtexte": "80-1", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-04" }, { "@id": "JORFTEXT000000886764", "#text": "Loi n° 80-10 du 10 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000002293699", "@num": "1", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001117595", "@num": "10", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000002293700", "@num": "19", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001522105", "@num": "21", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001310464", "@num": "24", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000002293701", "@num": "28", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 28", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001884474", "@num": "31", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001117596", "@num": "32", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 32", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000002293702", "@num": "34", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 34", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001496207", "@num": "4", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFARTI000001310463", "@num": "6", "#text": "Loi n° 80-10 du 10 janvier 1980 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFTEXT000000705191", "#text": "Loi n°80-30 du 18 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001115519", "@num": "10", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002292151", "@num": "11", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001883437", "@num": "12", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002080177", "@num": "16", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002292152", "@num": "17", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002503811", "@num": "19", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001691970", "@num": "22", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001310692", "@num": "23", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001691971", "@num": "24", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002292150", "@num": "3", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002478035", "@num": "6", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002478087", "@num": "63", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 63", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001496388", "@num": "67", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 67", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001310696", "@num": "68", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 68", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001696578", "@num": "69", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 69", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001883435", "@num": "7", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001696579", "@num": "75", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 75", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002292157", "@num": "79", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 79", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001116671", "@num": "80", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000002078282", "@num": "82", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 82", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001883441", "@num": "83", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 83", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001696664", "@num": "96", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 96", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000878128", "#text": "Décret n°80-131 du 12 février 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000878128", "@numtexte": "80-131", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-02-12" }, { "@id": "JORFTEXT000000328908", "#text": "Décret n°80-329 du 7 mai 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000328908", "@numtexte": "80-329", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-05-07" }, { "@id": "JORFTEXT000000886426", "#text": "Loi n°80-335 du 12 mai 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886426", "@numtexte": "80-335", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-05-12" }, { "@id": "JORFTEXT000000693865", "#text": "Règlement Européen n°80-1224 du 28 mai 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000693865", "@nortexte": "380R1224", "@numtexte": "80-1224", "@typelien": "MODIFIE", "@naturetexte": "REGLEMENTEUROPEEN", "@datesignatexte": "1980-05-28" }, { "@id": "JORFTEXT000000696620", "#text": "Décret n°80-450 du 23 juin 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000696620", "@numtexte": "80-450", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-23" }, { "@id": "JORFTEXT000000516991", "#text": "Loi n°80-495 du 2 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000516991", "@numtexte": "80-495", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-02" }, { "@id": "JORFTEXT000000705202", "#text": "Loi n° 80-502 du 4 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705202", "@numtexte": "80-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-04" }, { "@id": "JORFTEXT000000886864", "#text": "Loi n° 80-531 du 15 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFTEXT000000886865", "#text": "Loi n°80-545 du 17 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886865", "@numtexte": "80-545", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "JORFTEXT000000862271", "#text": "Décret n°80-789 du 3 octobre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000862271", "@numtexte": "80-789", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-03" }, { "@id": "JORFTEXT000000681111", "#text": "Décret n°80-824 du 17 octobre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000681111", "@numtexte": "80-824", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-17" }, { "@id": "JORFTEXT000000339466", "#text": "Loi n°80-834 du 24 octobre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339466", "@numtexte": "80-834", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-10-24" }, { "@id": "JORFTEXT000000503246", "#text": "Décret n° 80-854 du 30 octobre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000503246", "@numtexte": "80-854", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-10-30" }, { "@id": "JORFTEXT000000681355", "#text": "Décret n°80-895 du 13 novembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000681355", "@numtexte": "80-895", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-13" }, { "@id": "JORFTEXT000000308083", "#text": "Décret n°80-922 du 21 novembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000308083", "@numtexte": "80-922", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "JORFTEXT000000681809", "#text": "Décret n°80-921 du 21 novembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000681809", "@numtexte": "80-921", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-21" }, { "@id": "JORFTEXT000000878785", "#text": "Décision du 2 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000878785", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1980-12-02" }, { "@id": "JORFTEXT000000859212", "#text": "Décret n°80-986 du 8 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000859212", "@numtexte": "80-986", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-08" }, { "@id": "JORFTEXT000000861052", "#text": "Décret n°80-1014 du 15 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000861052", "@numtexte": "80-1014", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-15" }, { "@id": "JORFTEXT000000308847", "#text": "Décret n°80-1063 du 23 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000308847", "@numtexte": "80-1063", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-23" }, { "@id": "JORFTEXT000000339458", "#text": "Loi n°80-1055 du 23 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339458", "@numtexte": "80-1055", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-23" }, { "@id": "JORFTEXT000000683785", "#text": "Décret n°80-1079 du 24 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000683785", "@numtexte": "80-1079", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-24" }, { "@id": "JORFTEXT000000304852", "#text": "Décret n°80-1086 du 29 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000304852", "@numtexte": "80-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-29" }, { "@id": "JORFTEXT000000339460", "#text": "Loi n°80-1094 du 30 décembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002293752", "@num": "1", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002292025", "@num": "10", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002479894", "@num": "11", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001117604", "@num": "12", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001691959", "@num": "13", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001884479", "@num": "16", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001884480", "@num": "19", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001522106", "@num": "2", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001117602", "@num": "4", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001310472", "@num": "5", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002081326", "@num": "52", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 52", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002292032", "@num": "53", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001310545", "@num": "54", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001310547", "@num": "57", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 57", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001691964", "@num": "59", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 59", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001691958", "@num": "6", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001496255", "@num": "61", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 61", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000001117603", "@num": "8", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000502552", "#text": "Décret n°81-17 du 10 janvier 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000502552", "@numtexte": "81-17", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-01-10" }, { "@id": "JORFTEXT000000519504", "#text": "Décret n°81-89 du 29 janvier 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000519504", "@numtexte": "81-89", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-01-29" }, { "@id": "JORFTEXT000000508538", "#text": "Décret n°81-120 du 6 février 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000508538", "@numtexte": "81-120", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-02-06" }, { "@id": "JORFTEXT000000684876", "#text": "Décret n°81-257 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000684876", "@numtexte": "81-257", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000684877", "#text": "Décret n°81-263 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000684877", "@numtexte": "81-263", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000311298", "#text": "Décret n°81-276 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000311298", "@numtexte": "81-276", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000685109", "#text": "Décret n°81-277 du 18 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000685109", "@numtexte": "81-277", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000858029", "#text": "Décret n°81-358 du 15 avril 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000858029", "@numtexte": "81-358", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-04-15" }, { "@id": "JORFTEXT000000703606", "#text": "Décret n°81-479 du 12 mai 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000703606", "@numtexte": "81-479", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-12" }, { "@id": "JORFTEXT000000701797", "#text": "Décret n°81-620 du 20 mai 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000701797", "@numtexte": "81-620", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-20" }, { "@id": "JORFARTI000036127756", "@num": "1", "#text": "Décision n°2017-676 QPC du 1er décembre 2017 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036127735", "@nortexte": "CSCX1733944S", "@numtexte": "2017-676 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-12-01" }, { "@id": "JORFARTI000036127736", "#text": "Décision n°2017-676 QPC du 1er décembre 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036127735", "@nortexte": "CSCX1733944S", "@numtexte": "2017-676 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-12-01" }, { "@id": "LEGIARTI000006293983", "@num": "102 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293984", "@num": "102 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295289", "@num": "102 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293985", "@num": "102 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293987", "@num": "102 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293988", "@num": "102 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293989", "@num": "102 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295294", "@num": "102 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295296", "@num": "102 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293990", "@num": "102 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293991", "@num": "102 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295271", "@num": "125", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 125 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295275", "@num": "126", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 126 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295301", "@num": "134 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 134 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294090", "@num": "134 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 134 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295285", "@num": "135", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 135 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295341", "@num": "140 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294095", "@num": "140 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293676", "@num": "16 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 16 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294259", "@num": "171 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294247", "@num": "171 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294248", "@num": "171 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294249", "@num": "171 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294250", "@num": "171 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295433", "@num": "171 V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294252", "@num": "171 W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 W (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294253", "@num": "171 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294254", "@num": "171 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 Y (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294258", "@num": "171 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 Z (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295427", "@num": "171 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295438", "@num": "178 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 178 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295439", "@num": "178 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 178 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295440", "@num": "178 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 178 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294366", "@num": "201 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 201 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294367", "@num": "201 quater B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 201 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294368", "@num": "201 quater C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 201 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295584", "@num": "242 septies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 septies I (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295564", "@num": "242-0 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294446", "@num": "242-0 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295571", "@num": "242-0 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294448", "@num": "242-0 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294453", "@num": "242-0 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294454", "@num": "242-0 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294456", "@num": "242-0 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294457", "@num": "242-0 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295596", "@num": "253", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 253 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295131", "@num": "27", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294757", "@num": "292 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 292 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294759", "@num": "292 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 292 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295665", "@num": "294 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295669", "@num": "294 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295671", "@num": "294 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295692", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295697", "@num": "304", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 304 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295707", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295716", "@num": "310", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295728", "@num": "310 HA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HA (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295730", "@num": "310 HB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294821", "@num": "310 HB bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294823", "@num": "310 HB quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294828", "@num": "310 HB quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294826", "@num": "310 HB septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294824", "@num": "310 HB sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294822", "@num": "310 HB ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295732", "@num": "310 HE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295738", "@num": "310 HR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HR (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295740", "@num": "310 HS", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HS (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295749", "@num": "317 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293713", "@num": "32 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 32 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293714", "@num": "32 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 32 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295862", "@num": "327 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 AB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295864", "@num": "327 AC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 AC (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295830", "@num": "327 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295832", "@num": "327 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295833", "@num": "327 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295833", "@num": "327 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 D (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295838", "@num": "327 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 H (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295853", "@num": "327 VA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 VA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295854", "@num": "327 VB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 VB (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295858", "@num": "327 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 327 Z (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296004", "@num": "342", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 342 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296007", "@num": "345", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 345 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296022", "@num": "347", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 347 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296049", "@num": "363 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296056", "@num": "363 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296060", "@num": "363 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295950", "@num": "363 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295953", "@num": "363 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296067", "@num": "363 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296072", "@num": "363 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295955", "@num": "363 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295956", "@num": "363 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295957", "@num": "363 V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 V (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295958", "@num": "363 W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 W (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295959", "@num": "363 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296094", "@num": "364", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 364 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296099", "@num": "365", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296105", "@num": "366", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 366 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296107", "@num": "367", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 367 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296115", "@num": "368 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 368 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296150", "@num": "371 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295083", "@num": "371 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AB (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295084", "@num": "371 AC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AC (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296153", "@num": "371 AD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296155", "@num": "371 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296157", "@num": "371 AF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296159", "@num": "371 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296161", "@num": "371 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296131", "@num": "371 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295034", "@num": "371 EA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 EA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295056", "@num": "371 LA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295057", "@num": "371 LB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295059", "@num": "371 LC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295060", "@num": "371 LD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295061", "@num": "371 LE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 LE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296138", "@num": "371 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295067", "@num": "371 QA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 QA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296145", "@num": "371 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296165", "@num": "374", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 374 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295134", "@num": "38 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 38 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296324", "@num": "384 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296344", "@num": "388", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 388 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296355", "@num": "396 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296361", "@num": "396 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296370", "@num": "396 quindecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296243", "@num": "396 ter A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296264", "@num": "403", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 403 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296268", "@num": "405", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 405 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296269", "@num": "406", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 406 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296252", "@num": "409", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 409 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295156", "@num": "48", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 48 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295165", "@num": "74 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295195", "@num": "81", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295209", "@num": "84", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 84 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295215", "@num": "90", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 90 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296513", "@num": "10 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296515", "@num": "10 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296521", "@num": "10 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296523", "@num": "10 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296526", "@num": "10 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296528", "@num": "10 GA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 GA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296988", "@num": "111 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 duodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296984", "@num": "111 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296990", "@num": "111 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 terdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297005", "@num": "120", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297023", "@num": "143 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 143 S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297025", "@num": "143 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 143 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297033", "@num": "144 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 144 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297048", "@num": "155", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 155 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297069", "@num": "169 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 169 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297080", "@num": "178 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297081", "@num": "178 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 K (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297083", "@num": "181", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 181 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297087", "@num": "182", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 182 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297135", "@num": "219 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297138", "@num": "219 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297145", "@num": "252", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 252 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297163", "@num": "266 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 266 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297170", "@num": "280 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 280 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297268", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 305 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297270", "@num": "306", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 306 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297272", "@num": "309", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 309 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297273", "@num": "310", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 310 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297274", "@num": "311", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 311 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297275", "@num": "312", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 312 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297276", "@num": "313", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297277", "@num": "313 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297294", "@num": "313 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297278", "@num": "313 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297280", "@num": "313 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297281", "@num": "313 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297282", "@num": "313 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297284", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297287", "@num": "313 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299404", "@num": "322 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299351", "@num": "322 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299352", "@num": "322 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299353", "@num": "322 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299354", "@num": "322 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299355", "@num": "322 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 322 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297327", "@num": "331-0 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331-0 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297347", "@num": "333-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297404", "@num": "344 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 J (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297415", "@num": "348 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 348 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299825", "@num": "361", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 361 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299835", "@num": "365", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 365 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296651", "@num": "38 sexdecies P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296676", "@num": "38 sexdecies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296696", "@num": "39 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296698", "@num": "39 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299868", "@num": "396", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 396 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299887", "@num": "404 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299890", "@num": "404 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299893", "@num": "404 CA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 CA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299895", "@num": "405 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 405 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299900", "@num": "405 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 405 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299922", "@num": "406 A 16 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 A 16 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299904", "@num": "406 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297809", "@num": "41 sexdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296721", "@num": "41 sexdecies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297811", "@num": "41 sexdecies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297814", "@num": "41 sexdecies D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297818", "@num": "41 sexdecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296723", "@num": "41 sexdecies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299989", "@num": "445", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 445 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296822", "@num": "46 quaterdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298394", "@num": "46 quaterdecies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296826", "@num": "46 quaterdecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296831", "@num": "46 quaterdecies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296833", "@num": "46 quaterdecies G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296838", "@num": "46 quaterdecies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296840", "@num": "46 quaterdecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quaterdecies I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296812", "@num": "49 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296957", "@num": "88", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 88 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298737", "@num": "96 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298738", "@num": "96 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298739", "@num": "96 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": 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"@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308147", "@num": "163", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@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": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312501", "@num": "1635 bis F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306816", "@num": "1636 B nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311861", "@num": "1636 B octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311837", "@num": "1636 B quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311838", "@num": "1636 B quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311858", "@num": "1636 B septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311839", "@num": "1636 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312042", "@num": "1636 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311883", "@num": "1639 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1639 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": 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"LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312038", "@num": "1649", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306931", "@num": "1649 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312524", "@num": "1649 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312587", "@num": "1649 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 sexies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312599", "@num": "1651", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312615", "@num": "1653 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1653 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312624", "@num": "1655 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1655 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312651", "@num": "1657", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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"2999-01-01" }, { "@id": "LEGIARTI000006311086", "@num": "922", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 922 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307165", "@num": "93", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307182", "@num": "93 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311111", "@num": "932", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 932 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307197", "@num": "94 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 94 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307208", "@num": "96 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 96 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311222", "@num": "967", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 967 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307213", "@num": "98", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 98 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311245", "@num": "980 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 980 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311260", "@num": "982", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 982 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307216", "@num": "99", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 99 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293331", "@num": "161", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 161 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293333", "@num": "171", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 171 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293337", "@num": "174", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 174 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293339", "@num": "177", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 177 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293282", "@num": "23 V 12", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 23 V 12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293389", "@num": "236", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 236 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293416", "@num": "288", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 288 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293420", "@num": "304", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 304 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293424", "@num": "305 AA", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 305 AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293441", "@num": "310 quinquies", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 310 quinquies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293449", "@num": "310 undecies", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 310 undecies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293291", "@num": "37", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 37 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293295", "@num": "39", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293300", "@num": "50", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 50 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293310", "@num": "67", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 67 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293320", "@num": "79", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 79 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293323", "@num": "83", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293326", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949951", "@num": "1003", "#text": "Code général des impôts, CGI. - art. 1003 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364435", "@num": "1507", "#text": "Code général des impôts, CGI. - art. 1507 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219153", "@num": "1507", "#text": "Code général des impôts, CGI. - art. 1507 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464799", "@num": "1507", "#text": "Code général des impôts, CGI. - art. 1507 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311740", "@num": "1508", "#text": "Code général des impôts, CGI. - art. 1508 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654123", "@num": "1515", "#text": "Code général des impôts, CGI. - art. 1515 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817221", "@num": "1515", "#text": "Code général des impôts, CGI. - art. 1515 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219500", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812191", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464758", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195992", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993370", "@num": "1790", "#text": "Code général des impôts, CGI. - art. 1790 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873053", "@num": "1825 C", "#text": "Code général des impôts, CGI. - art. 1825 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044051169", "@num": "290", "#text": "Code général des impôts, CGI. - art. 290 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195617", "@num": "290", "#text": "Code général des impôts, CGI. - art. 290 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978371", "@num": "553 bis", "#text": "Code général des impôts, CGI. - art. 553 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382114", "@num": "553 bis", "#text": "Code général des impôts, CGI. - art. 553 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189080", "@num": "553 bis", "#text": "Code général des impôts, CGI. - art. 553 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517853", "@num": "773", "#text": "Code général des impôts, CGI. - art. 773 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518856", "@num": "310 HB quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HB quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238602", "@num": "371 LA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238595", "@num": "371 LB", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238588", "@num": "371 LC", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042707459", "@num": "396 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024679192", "@num": "396 ter A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043695", "@num": "10 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347994", "@num": "322 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347990", "@num": "322 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°81-866 du 15 septembre 1981", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "CODIFICATION", "CODE GENERAL DES IMPOTS", "CGI", "ALCOOL", "TIMBRE", "FORCE DE DISSUASION", "MINE", "ORDURE MENAGERE", "DOM", "TAXE PROFESSIONNELLE", "AUTOMOBILE", "IMPOT SUR LE REVENU", "TVA", "PUBLICITE FONCIERE", "ENREGISTREMENT", "TAXE COMMUNALE", "RECOUVREMENT" ] }, "TITREFULL": "Décret n°81-866 du 15 septembre 1981 PORTANT INCORPORATION DANS LE CODE GENERAL DES IMPOTS DE DIVERS TEXTES MODIFIANT ET COMPLETANT CERTAINES DISPOSITIONS DE CE CODE,A COMPTER DU 01-07-1981" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000701296", "NUM": "81-866", "DATE_PUBLI": "1981-09-20", "DATE_TEXTE": "1981-09-15", "ORIGINE_PUBLI": "JORF du 20 septembre 1981", "PAGE_DEB_PUBLI": 2521, "PAGE_FIN_PUBLI": 2580 } }, "META_COMMUN": { "ID": "JORFTEXT000000701296", "URL": "texte/version/JORF/TEXT/00/00/00/70/12/JORFTEXT000000701296.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX981866" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000851157": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 1 A 7,9 A 12" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "APPLICATION" }, { "@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": "JORFARTI000001867832", "@num": "1", "#text": "Loi n°65-566 du 12 juillet 1965 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000001680810", "@num": "47", "#text": "Loi n°65-566 du 12 juillet 1965 - art. 47", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000002280737", "@num": "5", "#text": "Loi n°65-566 du 12 juillet 1965 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFTEXT000000291558", "#text": "Arrêté du 29 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000291558", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1965-12-29" }, { "@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" } ] }, "TITRE": "Décret n°65-1095 du 15 décembre 1965", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "ENREGISTREMENT", "VALEUR MOBILIERE" ] }, "TITREFULL": "Décret n°65-1095 du 15 décembre 1965 MODALITES ET CONDITIONS D'APPLICATION DES ART. 1,2,3,4,5,46-2 ET 47 DE LA LOI 65566 DU 12-07-1965" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000851157", "NUM": "65-1095", "DATE_PUBLI": "1965-12-16", "DATE_TEXTE": "1965-12-15", "ORIGINE_PUBLI": "JORF du 16 décembre 1965", "PAGE_DEB_PUBLI": 11379 } }, "META_COMMUN": { "ID": "JORFTEXT000000851157", "URL": "texte/version/JORF/TEXT/00/00/00/85/11/JORFTEXT000000851157.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9651095" } } }, "JORFTEXT000000853123": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "APPLICATION" }, { "@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": "JORFARTI000001680808", "@num": "14", "#text": "Loi n°65-566 du 12 juillet 1965 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" } ] }, "TITRE": "Décret n°65-618 du 28 juillet 1965", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "SOCIETE", "FUSION", "SCISSION" ] }, "TITREFULL": "Décret n°65-618 du 28 juillet 1965 FIXANT LA DATE D'ENTREE EN VIGUEUR DES DISPOSITIONS DES ART. 14, 16 ET 17 DE LA LOI 65-566 DU 12 JUILLET 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