{ "article": { "LEGIARTI000006321694": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1971-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006321694", "URL": "article/LEGI/ARTI/00/00/06/32/16/LEGIARTI000006321694.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEKDXXXXXX005AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1761, 1762", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000321855", "#text": "Loi 71-505 1971-06-29 art. 1663-2, art. 1761, art. 2, art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000321855", "@numtexte": "71-505", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-06-29" }, { "@id": "LEGIARTI000006321691", "@num": "2", "#text": "Loi n°71-505 du 29 juin 1971 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000321855", "@numtexte": "71-505", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-06-29" }, { "@id": "LEGIARTI000006321693", "@num": "4", "#text": "Loi n°71-505 du 29 juin 1971 - art. 4 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000321855", "@numtexte": "71-505", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-06-29" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000321855", "@num": "71-505", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°71-505 du 29 juin 1971 INSTITUTION AU CHOIX DU CONTRIBUABLE DU PAIEMENT MENSUEL DE L'IMPOT SUR LE REVENU", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000321855", "@c_titre_court": "Loi n°71-505 du 29 juin 1971" }, { "@fin": "2999-01-01", "#text": "Loi n° 71-505 du 29 juin 1971 portant institution d'un système de paiement mensuel de l'impôt sur le revenu (1).", "@debut": "1971-07-01", "@id_txt": "LEGITEXT000006068402", "@c_titre_court": "Loi n° 71-505 du 29 juin 1971" } ], "@date_publi": "1971-07-01", "@date_signature": "1971-06-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006321694", "@fin": "2999-01-01", "@num": "5", "@etat": "VIGUEUR", "@debut": "1971-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Si un prélèvement mensuel n'est pas opéré à la date limite fixée, la somme qui devait être prélevée est majorée de 3 % ; elle est acquittée avec le prélèvement suivant.
\n
En cas de deuxième retard de paiement au cours de la même année, le contribuable perd pour cette année le bénéfice de son option et est soumis aux dispositions des articles 1663-2 et 1761 et, le cas échéant, 1664 et 1762 du Code général des impôts. Il doit acquitter une majoration égale à 1 % du montant total des prélèvements prévus à l'article 2 ci-dessus et restant dus.
\n
Les majorations prévues aux alinéas 1 et 2 du présent article s'imputent éventuellement sur le montant des majorations de 10 % qui seraient appliquées au cours de l'exercice en exécution des articles 1761 et 1762 du Code général des impôts.
\n
Les majorations prévues aux alinéas 1 et 2 du présent article ne sont applicables au contribuable qu'en cas de défaillance de sa part. Au cas où il apparaît que la défaillance est due aux établissements visés à l'article 4, elles sont mises à la charge de ces derniers.
" } }, "LEGIARTI000006323811": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1981-08-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006323811", "URL": "article/LEGI/ARTI/00/00/06/32/38/LEGIARTI000006323811.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHDNXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000321855", "#text": "LOI 71-505 1971-06-29", "@sens": "source", "@cidtexte": "JORFTEXT000000321855", "@numtexte": "71-505", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1971-06-29" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000701105", "@num": "81-807", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°81-807 du 24 août 1981 LES DISPOSITIONS DE LA LOI 71505 DU 29-06-1971 PORTANT INSTITUTION D'UN SYSTEME DE PAIEMENT MENSUEL DE L'IMPOT SUR LE REVENU RECEVRONT APPLICATION A PARTIR DU 01-01-1982 DANS LE DEPARTEMENT DE LA REUNION", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000701105", "@c_titre_court": "Décret n°81-807 du 24 août 1981" }, { "@fin": "2999-01-01", "#text": "Décret n°81-807 du 24 août 1981 PRIS POUR L'APPLICATION DE LA LOI PORTANT INSTITUTION D'UN SYSTEME DE PAIEMENT MENSUEL DE L'IMPOT SUR LE REVENU", "@debut": "1981-08-26", "@id_txt": "LEGITEXT000006063580", "@c_titre_court": "Décret n°81-807 du 24 août 1981" } ], "@date_publi": "1981-08-26", "@date_signature": "1981-08-24" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006323811", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1981-08-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions de la loi n° 71-505 du 29 juin 1971 portant institution d'un système de paiement mensuel de l'impôt sur le revenu recevront application à partir du 1er janvier 1982 dans le département de la Réunion.

\n
\n
" } }, "LEGIARTI000006324301": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1983-07-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006324301", "URL": "article/LEGI/ARTI/00/00/06/32/43/LEGIARTI000006324301.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHHJXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "LOI 505 1971-06-29", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000321855", "#text": "LOI 71-505 1971-06-29", "@sens": "source", "@cidtexte": "JORFTEXT000000321855", "@numtexte": "71-505", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1971-06-29" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000328373", "@num": "83-671", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°83-671 du 19 juillet 1983 LES DISPOSITIONS DE LA LOI 71505 DU 29-06-1971 PORTANT INSTITUTION D'UN SYSTEME DE PAIEMENT MENSUEL DE L'IMPOT SUR LE REVENU RECEVRONT APPLICATION A PARTIR DU 01-01-1984 DANS LES DEPARTEMENTS DE LA GUADELOUPE,GUYANE ET DE LA MARTINIQUE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000328373", "@c_titre_court": "Décret n°83-671 du 19 juillet 1983" }, { "@fin": "2999-01-01", "#text": "Décret n°83-671 du 19 juillet 1983 n° 83-671 du 19 juillet 1983 pris pour application de la loi portant institution d'un système de paiement mensuel de l'impôt sur le revenu.", "@debut": "1983-07-26", "@id_txt": "LEGITEXT000006064201", "@c_titre_court": "Décret n°83-671 du 19 juillet 1983" } ], "@date_publi": "1983-07-26", "@date_signature": "1983-07-19" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006324301", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1983-07-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n
" } }, "LEGIARTI000006338615": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "30", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1981-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006338615", "URL": "article/LEGI/ARTI/00/00/06/33/86/LEGIARTI000006338615.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MCEACXXXXXX030AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000321855", "#text": "LOI 71-505 1971-06-29", "@sens": "source", "@cidtexte": "JORFTEXT000000321855", "@numtexte": "71-505", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-06-29" }, { "@id": "JORFTEXT000000339460", "#text": "LOI 80-1094 1980-12-30 ART. 54 FINANCES POUR 1981 JORF 31 DECEMBRE 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000351036", "#text": "Décret 90-726 1990-08-09 art. 1er", "@sens": "source", "@cidtexte": "JORFTEXT000000351036", "@nortexte": "BUDR9004020D", "@numtexte": "90-726", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1990-08-09" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006085295", "@fin": "2999-01-01", "#text": "Titre V : Dispositions diverses.", "@debut": "1980-01-11" } ] }, "@cid": "JORFTEXT000000886764", "@num": "80-10", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-10 du 10 janvier 1980 PORTANT AMENAGEMENT DE LA FISCALITE DIRECTE LOCALE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000886764", "@c_titre_court": "Loi n°80-10 du 10 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-10 du 10 janvier 1980 portant aménagement de la fiscalité directe locale.", "@debut": "1980-01-11", "@id_txt": "LEGITEXT000006068680", "@c_titre_court": "Loi n° 80-10 du 10 janvier 1980" } ], "@date_publi": "1980-01-11", "@date_signature": "1980-01-10" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006338614", "@fin": "1980-01-01", "@num": "30", "@etat": "MODIFIE_MORT_NE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006338615", "@fin": "2999-01-01", "@num": "30", "@etat": "VIGUEUR", "@debut": "1981-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - La taxe d'habitation peut être recouvrée, sur demande du contribuable, dans les conditions prévues par la loi n° 71-505 du 29 juin 1971 portant institution d'un système de paiement mensuel de l'impôt sur le revenu.
\n
Cette disposition fait l'objet d'une mise en oeuvre progressive dont les étapes sont fixées par décret.
\n
Un décret en conseil d'Etat fixe les modalités d'application du premier alinéa et notamment la date de l'option et les dates auxquelles sont effectués les prélèvements.
\n
II - Les contribuables qui auront été compris au cours de l'année précédente dans les rôles de la taxe d'habitation, de la taxe foncière sur les propriétés bâties ou de la taxe foncière sur les propriétés non bâties payables à la caisse d'un même comptable pour une somme globale supérieure à 750 F peuvent demander à en fractionner le paiement.
\n
Dans ce cas, ils peuvent acquitter avant le 30 mars et le 31 juillet de l'année d'imposition, deux acomptes dont le montant est égal pour chacun d'entre eux au tiers des cotisations dont ils ont été redevables l'année précédente.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006324301", "cible": false, "cidtexte": "JORFTEXT000000321855", "id": "JORFTEXT000000321855", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006321694", "cible": false, "cidtexte": "JORFTEXT000000321855", "id": "JORFTEXT000000321855", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006323811", "cible": false, "cidtexte": "JORFTEXT000000321855", "id": "JORFTEXT000000321855", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006338615", "cible": false, "cidtexte": "JORFTEXT000000321855", "id": "JORFTEXT000000321855", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000321855": { "SM": { "CONTENU": "FIXE AU DIXIEME DE L'IMPOT ETABLI AU TITRE DE L'AVANT DERNIERE ANNEE LE PRELEVEMENT MENSUEL.
FIXE LES CONDITIONS DE REGLEMENT DU COMPLEMENT ET DU REMBOURSEMENT DU TROP PERCU.
DETERMINE LES SANCTIONS DU RETARD." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006321694", "@num": "5", "#text": "Loi n°71-505 du 29 juin 1971 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321855", "@numtexte": "71-505", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-06-29" }, { "@id": "JORFTEXT000000879034", "#text": "Décret n°71-660 du 11 août 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000879034", "@numtexte": "71-660", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-08-11" }, { "@id": "JORFTEXT000000879035", "#text": "Décret n°71-661 du 11 août 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000879035", "@numtexte": "71-661", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-08-11" }, { "@id": "JORFTEXT000000306768", "#text": "Décret n°72-540 du 29 juin 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000306768", "@numtexte": "72-540", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-29" }, { "@id": "JORFTEXT000000875579", "#text": "Loi n°72-650 du 11 juillet 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000875579", "@numtexte": "72-650", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-11" }, { "@id": "JORFARTI000002277891", "@num": "3", "#text": "Loi n°72-650 du 11 juillet 1972 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000875579", "@numtexte": "72-650", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-11" }, { "@id": "JORFTEXT000000307498", "#text": "Décret n°73-592 du 29 juin 1973", "@sens": "cible", "@cidtexte": "JORFTEXT000000307498", "@numtexte": "73-592", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-29" }, { "@id": "JORFTEXT000000497726", "#text": "Décret n°74-609 du 25 juin 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000497726", "@numtexte": "74-609", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-06-25" }, { "@id": "JORFTEXT000000518643", "#text": "Décret n°75-730 du 4 août 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000518643", "@numtexte": "75-730", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-08-04" }, { "@id": "JORFTEXT000000306612", "#text": "Décret n°76-778 du 13 août 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000306612", "@numtexte": "76-778", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-08-13" }, { "@id": "JORFTEXT000000880129", "#text": "Décret n°78-858 du 10 août 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000880129", "@numtexte": "78-858", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-08-10" }, { "@id": "JORFTEXT000000338630", "#text": "Décret n°79-657 du 31 juillet 1979", "@sens": "cible", "@cidtexte": "JORFTEXT000000338630", "@numtexte": "79-657", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-07-31" }, { "@id": "LEGIARTI000006338615", "@num": "30", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "JORFTEXT000000701105", "#text": "Décret n°81-807 du 24 août 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000701105", "@numtexte": "81-807", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-08-24" }, { "@id": "LEGIARTI000006323811", "@num": "1", "#text": "Décret n°81-807 du 24 août 1981 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000701105", "@numtexte": "81-807", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-08-24" }, { "@id": "JORFTEXT000000328373", "#text": "Décret n°83-671 du 19 juillet 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000328373", "@numtexte": "83-671", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-07-19" }, { "@id": "LEGITEXT000006064201", "#text": "Décret n°83-671 du 19 juillet 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000328373", "@numtexte": "83-671", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1983-07-19" }, { "@id": "LEGIARTI000006324301", "@num": "1", "#text": "Décret n°83-671 du 19 juillet 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000328373", "@numtexte": "83-671", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1983-07-19" }, { "@id": "JORFTEXT000000554340", "#text": "DECRET98-16", "@sens": "cible", "@cidtexte": "JORFTEXT000000554340", "@nortexte": "ECOR9704358D", "@numtexte": "98-16", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-01-07" } ] }, "TITRE": "Loi n°71-505 du 29 juin 1971", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "PERSONNE PHYSIQUE" ] }, "TITREFULL": "Loi n°71-505 du 29 juin 1971 INSTITUTION AU CHOIX DU CONTRIBUABLE DU PAIEMENT MENSUEL DE L'IMPOT SUR LE REVENU" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000321855", "NUM": "71-505", "DATE_PUBLI": "1971-07-01", "DATE_TEXTE": "1971-06-29", "ORIGINE_PUBLI": "JORF du 1 juillet 1971", "PAGE_DEB_PUBLI": 6355 } }, "META_COMMUN": { "ID": "JORFTEXT000000321855", "URL": "texte/version/JORF/TEXT/00/00/00/32/18/JORFTEXT000000321855.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX971505" } } }, "JORFTEXT000000306612": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000321855", "#text": "Loi n°71-505 du 29 juin 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000321855", "@numtexte": "71-505", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-06-29" }, { "@id": "LEGIARTI000006313555", "@num": "1681 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312717", "@num": "1681 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312724", "@num": "1681 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312731", "@num": "1681 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312730", "@num": "1681 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°76-778 du 13 août 1976", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "PERSONNE PHYSIQUE" ] }, "TITREFULL": "Décret n°76-778 du 13 août 1976 PRIS POUR L'APPLICATION DE LA LOI 71-505 DU 29 JUIN 1971 (PAIEMENT MENSUEL DE L'IMPOT SUR LE REVENU) : APPLICATION DANS LES DEPARTEMENTS DE MEURTHE-ET-MOSELLE, MEUSE, VAUCLUSE ET VOSGES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000306612", "NUM": "76-778", "DATE_PUBLI": "1976-08-19", "DATE_TEXTE": "1976-08-13", "ORIGINE_PUBLI": "JORF du 19 août 1976", "PAGE_DEB_PUBLI": 4988 } }, "META_COMMUN": { "ID": "JORFTEXT000000306612", "URL": "texte/version/JORF/TEXT/00/00/00/30/66/JORFTEXT000000306612.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX976778" } } }, "JORFTEXT000000306768": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000321855", "#text": "Loi n°71-505 du 29 juin 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000321855", "@numtexte": "71-505", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-06-29" }, { "@id": "LEGIARTI000006313555", "@num": "1681 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312717", "@num": "1681 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312724", "@num": "1681 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312731", "@num": "1681 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312730", "@num": "1681 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°72-540 du 29 juin 1972", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "PERSONNE PHYSIQUE" ] }, "TITREFULL": "Décret n°72-540 du 29 juin 1972 PRIS POUR L'APPLICATION DE LA LOI 71-505 DU 29 JUIN 1971 PORTANT INSTITUTION D'UN SYSTEME DE PAIEMENT MENSUEL DE L'IMPOT SUR LE REVENU DANS CERTAINS DEPARTEMENTS" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000306768", "NUM": "72-540", "DATE_PUBLI": "1972-07-01", "DATE_TEXTE": "1972-06-29", "ORIGINE_PUBLI": "JORF du 1 juillet 1972", "PAGE_DEB_PUBLI": 6751 } }, "META_COMMUN": { "ID": "JORFTEXT000000306768", "URL": "texte/version/JORF/TEXT/00/00/00/30/67/JORFTEXT000000306768.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX972540" } } }, "JORFTEXT000000307498": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000321855", "#text": "Loi n°71-505 du 29 juin 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000321855", "@numtexte": "71-505", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-06-29" }, { "@id": "LEGIARTI000006313555", "@num": "1681 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312717", "@num": "1681 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312724", "@num": "1681 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312731", "@num": "1681 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312730", "@num": "1681 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°73-592 du 29 juin 1973", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "PERSONNE PHYSIQUE" ] }, "TITREFULL": "Décret n°73-592 du 29 juin 1973 PRIS POUR L'APPLICATION (DANS DIFFERENTS DEPARTEMENTS) DE LA LOI 71-505 DU 29 JUIN 1971 PORTANT INSTITUTION D'UN SYSTEME DE PAIEMENT MENSUEL DE L'IMPOT SUR LE REVENU" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000307498", "NUM": "73-592", "DATE_PUBLI": "1973-07-03", "DATE_TEXTE": "1973-06-29", "ORIGINE_PUBLI": "JORF du 3 juillet 1973", "PAGE_DEB_PUBLI": 7144 } }, "META_COMMUN": { "ID": "JORFTEXT000000307498", "URL": "texte/version/JORF/TEXT/00/00/00/30/74/JORFTEXT000000307498.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX973592" } } }, "JORFTEXT000000328373": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000321855", "#text": "Loi n°71-505 du 29 juin 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000321855", "@numtexte": "71-505", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-06-29" } ] }, "TITRE": "Décret n°83-671 du 19 juillet 1983", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "MENSUALISATION", "PAIEMENT MENSUEL", "DOM" ] }, "TITREFULL": "Décret n°83-671 du 19 juillet 1983 LES DISPOSITIONS DE LA LOI 71505 DU 29-06-1971 PORTANT INSTITUTION D'UN SYSTEME DE PAIEMENT MENSUEL DE L'IMPOT SUR LE REVENU RECEVRONT APPLICATION A PARTIR DU 01-01-1984 DANS LES DEPARTEMENTS DE LA GUADELOUPE,GUYANE ET DE LA MARTINIQUE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000328373", "NUM": "83-671", "DATE_PUBLI": "1983-07-26", "DATE_TEXTE": "1983-07-19", "ORIGINE_PUBLI": "JORF du 26 juillet 1983", "PAGE_DEB_PUBLI": 2314 } }, "META_COMMUN": { "ID": "JORFTEXT000000328373", "URL": "texte/version/JORF/TEXT/00/00/00/32/83/JORFTEXT000000328373.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX983671" } } }, "JORFTEXT000000338630": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000321855", "#text": "Loi n°71-505 du 29 juin 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000321855", "@numtexte": "71-505", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-06-29" } ] }, "TITRE": "Décret n°79-657 du 31 juillet 1979", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU" ] }, "TITREFULL": "Décret n°79-657 du 31 juillet 1979 LES DISPOSITIONS DE LA LOI 71505 DU 29-06-1971 INSTITUANT LE SYSTEME DU PAIEMENT MENSUEL DE L'IMPOT SUR LE REVENU RECEVRONT APPLICATION A COMPTER DU 01-01-1980 DANS LES DEPARTEMENTS DU VAR, DE LA HAUTE-CORSE ET DE LA CORSE DU SUD" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000338630", "NUM": "79-657", "DATE_PUBLI": "1979-08-02", "DATE_TEXTE": "1979-07-31", "ORIGINE_PUBLI": "JORF du 2 août 1979", "PAGE_DEB_PUBLI": 1986 } }, "META_COMMUN": { "ID": "JORFTEXT000000338630", "URL": "texte/version/JORF/TEXT/00/00/00/33/86/JORFTEXT000000338630.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX979657" } } }, "JORFTEXT000000497726": { "SM": { "CONTENU": "EXTENSION A DIVERS DEPARTEMENTS." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000321855", "#text": "Loi n°71-505 du 29 juin 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000321855", "@numtexte": "71-505", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-06-29" }, { "@id": "LEGIARTI000006313555", "@num": "1681 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312717", "@num": "1681 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312724", "@num": "1681 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312731", "@num": "1681 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312730", "@num": "1681 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°74-609 du 25 juin 1974", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "PERSONNE PHYSIQUE" ] }, "TITREFULL": "Décret n°74-609 du 25 juin 1974 PRIS POUR L'APPLICATION DE LA LOI PORTANT INSTITUTION D'UN SYSTEME DE PAIEMENT MENSUEL DE L'IMPOT SUR LE REVENU (LOI 71-505 DU 29 JUIN 1971)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000497726", "NUM": "74-609", "DATE_PUBLI": "1974-06-27", "DATE_TEXTE": "1974-06-25", "ORIGINE_PUBLI": "JORF du 27 juin 1974", "PAGE_DEB_PUBLI": 6784 } }, "META_COMMUN": { "ID": "JORFTEXT000000497726", "URL": "texte/version/JORF/TEXT/00/00/00/49/77/JORFTEXT000000497726.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX974609" } } }, "JORFTEXT000000518643": { "SM": { "CONTENU": "EXTENSION A DIVERS DEPARTEMENTS." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000321855", "#text": "Loi n°71-505 du 29 juin 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000321855", "@numtexte": "71-505", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-06-29" }, { "@id": "LEGIARTI000006313555", "@num": "1681 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312717", "@num": "1681 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312724", "@num": "1681 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312731", "@num": "1681 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312730", "@num": "1681 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°75-730 du 4 août 1975", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "PERSONNE PHYSIQUE" ] }, "TITREFULL": "Décret n°75-730 du 4 août 1975 PRIS POUR L'APPLICATION DE LA LOI 71-505 DU 29 JUIN 1971 PORTANT INSTITUTION D'UN PAIEMENT MENSUEL DE L'IMPOT SUR LE REVENU" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000518643", "NUM": "75-730", "DATE_PUBLI": "1975-08-10", "DATE_TEXTE": "1975-08-04", "ORIGINE_PUBLI": "JORF du 10 août 1975", "PAGE_DEB_PUBLI": 8178 } }, "META_COMMUN": { "ID": "JORFTEXT000000518643", "URL": "texte/version/JORF/TEXT/00/00/00/51/86/JORFTEXT000000518643.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX975730" } } }, "JORFTEXT000000554340": { "SM": { "CONTENU": "MODIFICATION DES ART. 376-BIS,376-QUATER,376-QUINQUIES; INSERTION D'UN ART. 376-QUATER-A A L'ANNEXE II DU CODE GENERAL DES IMPOTS.
SONT CONCERNES PAR LES DISPOSITIONS DU PRESENT DECRET:
LES CONTRIBUABLES ASSUJETTIS AU PAIEMENT MENSUEL DE L'IMPOT SUR LE REVENU ET DES IMPOTS DIRECTS LOCAUX: TAXE D'HABITATION,TAXES FONCIERES ET TAXE PROFESSIONNELLE.
PROLONGE LES PERIODES D'ADHESION ET DE RENONCIATION A LA MENSUALISATION:
ASSOUPLISSEMENT DES CONDITIONS D'ADHESION A LA MENSUALISATION DES IMPOTS.LA DATE LIMITE D'ADHESION EST REPOUSSEE AU 10 MAI DE L'ANNEE EN COURS AVEC EFFET AU 1 JANVIER.LES PRELEVEMENTS INTERVIENNENT LE 2EME MOIS SUIVANT LA DATE D'ADHESION;
INTRODUIRE LE MEME ASSOUPLISSEMENT POUR PERMETTRE AU CONTRIBUABLE DE RENONCER A CE MODE DE PAIEMENT DE L'IMPOT JUSQU'AU 1 JUIN;
AMELIORER LA QUALITE DU SERVICE RENDU AUX CONTRIBUABLES.
APPLICATION DE LA LOI 71505 DU 29-06-1971." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000321855", "#text": "Loi n°71-505 du 29 juin 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000321855", "@numtexte": "71-505", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-06-29" }, { "@id": "JORFTEXT000000803250", "#text": "Décret2004-411", "@sens": "cible", "@cidtexte": "JORFTEXT000000803250", "@nortexte": "ECOF0400008D", "@numtexte": "2004-411", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-05-13" } ] }, "TITRE": "Décret n°98-16 du 7 janvier 1998", "MCS_TXT": { "MC": [ "ECONOMIE", "CODE GENERAL DES IMPOTS", "CGI", "IMPOT", "IMPOT SUR LE REVENU", "IR", "IMPOT DIRECT", "IMPOT DIRECT LOCAL", "TAXE D'HABITATION", "TAXE FONCIERE", "TAXE PROFESSIONNELLE", "CONTRIBUABLE", "ASSUJETTISSEMENT", "OPTION", "PAIEMENT MENSUEL", "ADHESION", "MENSUALISATION", "PRELEVEMENT MENSUEL", "REPORT DE DATE", "DATE LIMITE" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Décret no 98-16 du 7 janvier 1998 relatif à l'option pour le paiement mensuel de l'impôt sur le revenu et des impôts directs locaux" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000554340", "NOR": "ECOR9704358D", "NUM": "98-16", "DATE_PUBLI": "1998-01-09", "DATE_TEXTE": "1998-01-07", "ORIGINE_PUBLI": "JORF n°7 du 9 janvier 1998", "PAGE_DEB_PUBLI": 397, "PAGE_FIN_PUBLI": 90198 } }, "META_COMMUN": { "ID": "JORFTEXT000000554340", "URL": "texte/version/JORF/TEXT/00/00/00/55/43/JORFTEXT000000554340.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX99816" } }, "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 les articles 1681 E, 1681 ter, 1681 ter A et 1681 quater A, et l'annexe II à ce code ;

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

Décrète :

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

Fait à Paris, le 7 janvier 1998.

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

" } }, "JORFTEXT000000701105": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000321855", "#text": "Loi n°71-505 du 29 juin 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000321855", "@numtexte": "71-505", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-06-29" } ] }, "TITRE": "Décret n°81-807 du 24 août 1981", "MCS_TXT": { "MC": [ "IMPOT", "DOM", "REUNION", "IMPOT SUR LE REVENU", "MENSUALISATION" ] }, "TITREFULL": "Décret n°81-807 du 24 août 1981 LES DISPOSITIONS DE LA LOI 71505 DU 29-06-1971 PORTANT INSTITUTION D'UN SYSTEME DE PAIEMENT MENSUEL DE L'IMPOT SUR LE REVENU RECEVRONT APPLICATION A PARTIR DU 01-01-1982 DANS LE DEPARTEMENT DE LA REUNION" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000701105", "NUM": "81-807", "DATE_PUBLI": "1981-08-26", "DATE_TEXTE": "1981-08-24", "ORIGINE_PUBLI": "JORF du 26 août 1981", "PAGE_DEB_PUBLI": 2307 } }, "META_COMMUN": { "ID": "JORFTEXT000000701105", "URL": "texte/version/JORF/TEXT/00/00/00/70/11/JORFTEXT000000701105.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX981807" } } }, "JORFTEXT000000875579": { "SM": { "CONTENU": "TRANSPOSE LA DIRECTIVE 69335 CEE DU 17-07-1969 CONCERNANT LES IMPOTS INDIRECTS FRAPPANT LES RASSEMBLEMENTS DE CAPITAUX." }, "ABRO": { "CONTENU": "Texte partiellement abrogé: article 15, et partiellement codifié dans le nouveau code monétaire et financier (ordonnance 2000-1223): articles 21 (II, al.1), 7" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000315096", "#text": "Loi n°46-2389 du 28 octobre 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000315096", "@numtexte": "46-2389", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1946-10-28" }, { "@id": "JORFTEXT000000326611", "#text": "Décret n°52-516 du 10 mai 1952", "@sens": "source", "@cidtexte": "JORFTEXT000000326611", "@numtexte": "52-516", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1952-05-10" }, { "@id": "JORFTEXT000000850274", "#text": "Décret n°55-22 du 4 janvier 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000850274", "@numtexte": "55-22", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1955-01-04" }, { "@id": "LEGIARTI000006285169", "@num": "35", "#text": "Décret n°55-22 du 4 janvier 1955 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000850274", "@numtexte": "55-22", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-01-04" }, { "@id": "JORFTEXT000000705504", "#text": "Ordonnance n°58-997 du 23 octobre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000705504", "@numtexte": "58-997", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-23" }, { "@id": "JORFTEXT000000886689", "#text": "Ordonnance n° 58-1374 du 30 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFTEXT000000509269", "#text": "Loi n° 61-825 du 29 juillet 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000509269", "@numtexte": "61-825", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-07-29" }, { "@id": "JORFTEXT000000675424", "#text": "Décret n°65-266 du 5 avril 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000675424", "@numtexte": "65-266", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-04-05" }, { "@id": "JORFTEXT000000496564", "#text": "Décret n°65-676 du 11 août 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000496564", "@numtexte": "65-676", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-08-11" }, { "@id": "JORFTEXT000000691978", "#text": "Loi n°66-1005 du 28 décembre 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000691978", "@numtexte": "66-1005", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-12-28" }, { "@id": "JORFTEXT000000852927", "#text": "Décret n°67-415 du 23 mai 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000852927", "@numtexte": "67-415", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-05-23" }, { "@id": "JORFTEXT000000510510", "#text": "Directive Européenne n°69-335 du 17 juillet 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000510510", "@nortexte": "369L0335", "@numtexte": "69-335", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1969-07-17" }, { "@id": "JORFTEXT000000512440", "#text": "Loi n°70-576 du 3 juillet 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000512440", "@numtexte": "70-576", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1970-07-03" }, { "@id": "JORFTEXT000000512226", "#text": "Loi n° 70-632 du 15 juillet 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000512226", "@numtexte": "70-632", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-07-15" }, { "@id": "JORFTEXT000000321855", "#text": "Loi n°71-505 du 29 juin 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000321855", "@numtexte": "71-505", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-06-29" }, { "@id": "JORFTEXT000000875174", "#text": "Loi n°71-582 du 16 juillet 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000875174", "@numtexte": "71-582", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000854989", "#text": "Décret n°72-831 du 6 septembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000854989", "@numtexte": "72-831", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-09-06" }, { "@id": "JORFTEXT000000307500", "#text": "Décret n°73-61 du 5 janvier 1973", "@sens": "cible", "@cidtexte": "JORFTEXT000000307500", "@numtexte": "73-61", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-01-05" }, { "@id": "JORFTEXT000000307287", "#text": "Décret n°73-64 du 13 janvier 1973", "@sens": "cible", "@cidtexte": "JORFTEXT000000307287", "@numtexte": "73-64", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-01-13" }, { "@id": "JORFTEXT000000331074", "#text": "Décret n°73-124 du 5 février 1973", "@sens": "cible", "@cidtexte": "JORFTEXT000000331074", "@numtexte": "73-124", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-02-05" }, { "@id": "LEGITEXT000006062043", "#text": "Décret n°73-124 du 5 février 1973", "@sens": "cible", "@cidtexte": "JORFTEXT000000331074", "@numtexte": "73-124", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1973-02-05" }, { "@id": "LEGIARTI000006282573", "@num": "1", "#text": "Décret n°73-124 du 5 février 1973 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331074", "@numtexte": "73-124", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-02-05" }, { "@id": "LEGIARTI000006282573", "@num": "1", "#text": "Décret n°73-124 du 5 février 1973 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331074", "@numtexte": "73-124", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1973-02-05" }, { "@id": "LEGIARTI000006282574", "@num": "2", "#text": "Décret n°73-124 du 5 février 1973 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331074", "@numtexte": "73-124", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1973-02-05" }, { "@id": "LEGIARTI000006282575", "@num": "3", "#text": "Décret n°73-124 du 5 février 1973 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331074", "@numtexte": "73-124", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1973-02-05" }, { "@id": "LEGIARTI000006282576", "@num": "4", "#text": "Décret n°73-124 du 5 février 1973 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331074", "@numtexte": "73-124", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1973-02-05" }, { "@id": "LEGIARTI000006282577", "@num": "5", "#text": "Décret n°73-124 du 5 février 1973 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331074", "@numtexte": "73-124", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1973-02-05" }, { "@id": "LEGIARTI000006282578", "@num": "6", "#text": "Décret n°73-124 du 5 février 1973 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331074", "@numtexte": "73-124", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1973-02-05" }, { "@id": "LEGIARTI000006282579", "@num": "7", "#text": "Décret n°73-124 du 5 février 1973 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331074", "@numtexte": "73-124", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1973-02-05" }, { "@id": "JORFTEXT000000511225", "#text": "Décret n°74-41 du 18 janvier 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000511225", "@numtexte": "74-41", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-01-18" }, { "@id": "JORFTEXT000000306800", "#text": "Décret n°74-960 du 14 novembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000306800", "@numtexte": "74-960", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-11-14" }, { "@id": "JORFTEXT000000888723", "#text": "Loi n°74-1095 du 24 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000888723", "@numtexte": "74-1095", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-24" }, { "@id": "JORFTEXT000000339918", "#text": "Ordonnance n°77-1100 du 26 septembre 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000339918", "@numtexte": "77-1100", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "JORFARTI000001504052", "@num": "20", "#text": "Ordonnance n°77-1100 du 26 septembre 1977 - art. 20, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339918", "@numtexte": "77-1100", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGIARTI000006275857", "@num": "1", "#text": "Ordonnance n°77-1107 du 26 septembre 1977 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521474", "@numtexte": "77-1107", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGITEXT000006064939", "#text": "Décret n°85-302 du 5 mars 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000517964", "@numtexte": "85-302", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-05" }, { "@id": "LEGIARTI000006282571", "@num": "3", "#text": "Décret n°85-302 du 5 mars 1985 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517964", "@numtexte": "85-302", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-05" }, { "@id": "JORFTEXT000000878231", "#text": "Loi n°85-1407 du 30 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000878231", "@numtexte": "85-1407", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001292671", "@num": "81", "#text": "Loi n°85-1407 du 30 décembre 1985 - art. 81, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000878231", "@numtexte": "85-1407", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000322103", "#text": "Loi n°89-936 du 29 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGITEXT000021816824", "#text": "Loi n°89-936 du 29 décembre 1989 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000021816861", "@num": "42", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFARTI000002472016", "@num": "42", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 42, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000687852", "#text": "Arrêté du 21 novembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000687852", "@nortexte": "AGRP9102405A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-11-21" }, { "@id": "JORFTEXT000000178370", "#text": "DECRET92-1362", "@sens": "cible", "@cidtexte": "JORFTEXT000000178370", "@nortexte": "ECOT9240119D", "@numtexte": "92-1362", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-29" }, { "@id": "LEGITEXT000006080638", "#text": "Décret n°92-1362 du 29 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000178370", "@nortexte": "ECOT9240119D", "@numtexte": "92-1362", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-29" }, { "@id": "LEGIARTI000006282581", "@num": "1", "#text": "Décret n°92-1362 du 29 décembre 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178370", "@nortexte": "ECOT9240119D", "@numtexte": "92-1362", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-29" }, { "@id": "LEGIARTI000006282581", "@num": "1", "#text": "Décret n°92-1362 du 29 décembre 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178370", "@nortexte": "ECOT9240119D", "@numtexte": "92-1362", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-29" }, { "@id": "LEGIARTI000006282582", "@num": "2", "#text": "Décret n°92-1362 du 29 décembre 1992 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178370", "@nortexte": "ECOT9240119D", "@numtexte": "92-1362", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-29" }, { "@id": "LEGIARTI000006282583", "@num": "3", "#text": "Décret n°92-1362 du 29 décembre 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178370", "@nortexte": "ECOT9240119D", "@numtexte": "92-1362", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-29" }, { "@id": "LEGIARTI000006282583", "@num": "3", "#text": "Décret n°92-1362 du 29 décembre 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178370", "@nortexte": "ECOT9240119D", "@numtexte": "92-1362", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-29" }, { "@id": "LEGIARTI000006282584", "@num": "4", "#text": "Décret n°92-1362 du 29 décembre 1992 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178370", "@nortexte": "ECOT9240119D", "@numtexte": "92-1362", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-29" }, { "@id": "LEGIARTI000006282585", "@num": "5", "#text": "Décret n°92-1362 du 29 décembre 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178370", "@nortexte": "ECOT9240119D", "@numtexte": "92-1362", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-29" }, { "@id": "LEGIARTI000006282587", "@num": "6", "#text": "Décret n°92-1362 du 29 décembre 1992 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178370", "@nortexte": "ECOT9240119D", "@numtexte": "92-1362", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-29" }, { "@id": "LEGIARTI000006282588", "@num": "7", "#text": "Décret n°92-1362 du 29 décembre 1992 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178370", "@nortexte": "ECOT9240119D", "@numtexte": "92-1362", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-29" }, { "@id": "JORFTEXT000000363039", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000363039", "@nortexte": "AGRP9400096A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-07" }, { "@id": "JORFTEXT000000734377", "#text": "DECRET95-276", "@sens": "cible", "@cidtexte": "JORFTEXT000000734377", "@nortexte": "AGRP9401281D", "@numtexte": "95-276", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-09" }, { "@id": "JORFTEXT000000746737", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000746737", "@nortexte": "AGRP9602364A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-10-28" }, { "@id": "JORFTEXT000000201054", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000201054", "@nortexte": "AGRP9701102A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-30" }, { "@id": "JORFTEXT000000572192", "#text": "LOI98-546", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006320169", "@num": "42", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "JORFTEXT000000556995", "#text": "DECRET98-880", "@sens": "cible", "@cidtexte": "JORFTEXT000000556995", "@nortexte": "ECOT9820071D", "@numtexte": "98-880", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-10-01" }, { "@id": "LEGIARTI000006781389", "@num": "1", "#text": "Décret n°98-880 du 1 octobre 1998 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000556995", "@nortexte": "ECOT9820071D", "@numtexte": "98-880", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-10-01" }, { "@id": "LEGIARTI000006781388", "@num": "1", "#text": "Décret n°98-880 du 1 octobre 1998 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000556995", "@nortexte": "ECOT9820071D", "@numtexte": "98-880", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-10-01" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance2000-1223", "@sens": "cible", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098R", "@typelien": "MODIFIE", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006716762", "@num": "4", "#text": "Rapport - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006716763", "@num": "4", "#text": "Rapport - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "JORFTEXT000000439269", "#text": "Décret2004-440", "@sens": "cible", "@cidtexte": "JORFTEXT000000439269", "@nortexte": "ECOT0414388D", "@numtexte": "2004-440", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-05-19" }, { "@id": "JORFTEXT000000240757", "#text": "LOI2004-1485", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000269255", "#text": "Décret2006-557", "@sens": "cible", "@cidtexte": "JORFTEXT000000269255", "@nortexte": "ECOT0620060D", "@numtexte": "2006-557", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-16" }, { "@id": "LEGIARTI000006313024", "@num": "1756 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1756 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313022", "@num": "1756 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1756 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313023", "@num": "1756 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1756 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307611", "@num": "39 quinquies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307612", "@num": "39 quinquies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307613", "@num": "39 quinquies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224692", "@num": "L225-95-1", "#text": "Code de commerce. - art. L225-95-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224693", "@num": "L225-95-1", "#text": "Code de commerce. - art. L225-95-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224694", "@num": "L225-95-1", "#text": "Code de commerce. - art. L225-95-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006640839", "@num": "D411-1", "#text": "Code monétaire et financier - art. D411-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006641666", "@num": "D533-11", "#text": "Code monétaire et financier - art. D533-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006661874", "@num": "L711-1", "#text": "Code monétaire et financier - art. L711-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006661875", "@num": "L711-1", "#text": "Code monétaire et financier - art. L711-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°72-650 du 11 juillet 1972", "MCS_TXT": { "MC": [ "FISCALITE", "IMPOT", "IR", "CONTRAVENTION", "PUBLICITE", "CEE", "AGENT DE CHANGE", "ADMINISTRATION UNIVERSITAIRE", "ECONOME", "STATUT", "DOMMAGE DE GUERRE", "RAPATRIE", "ARCHITECTURE", "VALIDATION", "DIPLOME", "DOMAINE", "ASSURANCE", "MONNAIE", "AG RICULTURE", "ELEVAGE", "TOM", "CONTROLE FINANCIER", "ENTREPRISE PUBLIQUE", "CNAM", "EXPROPRIATION", "TRANSPOSITION DE DIRECTIVE CE", "FAMILLE", "SAINT-PIERRE-ET-MIQUELON", "COMPTABILITE PUBLIQUE", "PERSONNEL CIVIL DE L'ETAT", "PERSONNEL MILITAIRE DE L'ETAT", "REFORME DE LA TVA", "EDUCATION NATIONALE", "RECRUTEMENT DU PERSONNEL", "SOCIETE", "FONCTION PUBLIQUE", "UNITE PEDAGOGIQUE D'ARCHITECTURE", "ORGANISATION DES POUVOIRS PUBLICS", "ENSEIGNEMENT", "CREDIT", "ALLOCATION LOGEMENT", "ADMINISTRATION PUBLIQUE", "GROSSISTE", "COLONIE", "VALIDATION LEGISLATIVE", "COURTIER", "AMENDE", "STATUT DU PERSONNEL", "AEF", "EMISSION", "BUREAU D'HYPOTHEQUE", "AUXILIAIRE", "IMMEUBLE", "IMPOT SUR LE REVENU", "IMPOT INDIRECT", "IMPOT FONCIER", "RECOUVREMENT", "DEFINITION", "VALEUR MOBILIERE", "FONCTIONNAIRE", "DOM", "ATTRIBUTION", "TVA", "INDEMNISATION", "ASSISTANT SOCIAL", "BOURSE DE VALEUR", "PARLEMENT", "ASSISTANTE SOCIALE", "ARTS ET METIERS", "TERRAIN A BATIR", "ASSISTANCE", "COMMUNICATION AVEC LE PARLEMENT", "ADAPTATION", "COMMERCE", "BEAUX-ARTS", "AGRICULTURE", "INDUSTRIE", "PROPRIETE NON BATIE", "HARMONISATION", "REPARATION", "ALCOOLISME", "FABRICATION", "DISTILLATEUR", "PERSONNE PHYSIQUE", "ADJOINT D'HYGIENE", "PERSONNEL", "FICHIER IMMOBILIER", "ENSEIGNEMENT TECHNIQUE", "RECLASSEMENT PROFESSIONNEL", "AOF", "TAXE", "PUBLICITE FONCIERE", "FRANCAIS RAPATRIE", "CESSION AMIABLE" ] }, "TITREFULL": "Loi n°72-650 du 11 juillet 1972 PORTANT DIVERSES DISPOSITIONS D'ORDRE ECONOMIQUE ET FINANCIER" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000875579", "NUM": "72-650", "DATE_PUBLI": "1972-07-13", "DATE_TEXTE": "1972-07-11", "ORIGINE_PUBLI": "JORF du 13 juillet 1972", "PAGE_DEB_PUBLI": 7368 } }, "META_COMMUN": { "ID": "JORFTEXT000000875579", "URL": "texte/version/JORF/TEXT/00/00/00/87/55/JORFTEXT000000875579.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX972650" } } }, "JORFTEXT000000879034": { "SM": { "CONTENU": "FIXE LES CONDITIONS DU PAIEMENT MENSUEL DE L'IMPOT SUR LE REVENU.
" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000321855", "#text": "Loi n°71-505 du 29 juin 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000321855", "@numtexte": "71-505", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-06-29" } ] }, "TITRE": "Décret n°71-660 du 11 août 1971", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "PERSONNE PHYSIQUE" ] }, "TITREFULL": "Décret n°71-660 du 11 août 1971 PRIS POUR L'APPLICATION DE LA LOI 71-505 DU 29 JUIN 1971" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000879034", "NUM": "71-660", "DATE_PUBLI": "1971-08-13", "DATE_TEXTE": "1971-08-11", "ORIGINE_PUBLI": "JORF du 13 août 1971", "PAGE_DEB_PUBLI": 8040 } }, "META_COMMUN": { "ID": "JORFTEXT000000879034", "URL": "texte/version/JORF/TEXT/00/00/00/87/90/JORFTEXT000000879034.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX971660" } }, "RECT": { "CONTENU": "RECT.180971 P9277" } }, "JORFTEXT000000879035": { "SM": { "CONTENU": "FIXE LES CONDITIONS DU PAIEMENT MENSUEL DE L'IMPOT SUR LE REVENU.
" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000321855", "#text": "Loi n°71-505 du 29 juin 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000321855", "@numtexte": "71-505", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-06-29" }, { "@id": "LEGIARTI000006313555", "@num": "1681 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312717", "@num": "1681 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312724", "@num": "1681 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312731", "@num": "1681 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312730", "@num": "1681 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°71-661 du 11 août 1971", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "PERSONNE PHYSIQUE" ] }, "TITREFULL": "Décret n°71-661 du 11 août 1971 PRIS POUR L'APPLICATION DE LA LOI 71-505 DU 29 JUIN 1971" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000879035", "NUM": "71-661", "DATE_PUBLI": "1971-08-13", "DATE_TEXTE": "1971-08-11", "ORIGINE_PUBLI": "JORF du 13 août 1971", "PAGE_DEB_PUBLI": 8040 } }, "META_COMMUN": { "ID": "JORFTEXT000000879035", "URL": "texte/version/JORF/TEXT/00/00/00/87/90/JORFTEXT000000879035.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX971661" } }, "RECT": { "CONTENU": "RECT.180971 P9277" } }, "JORFTEXT000000880129": { "SM": { "CONTENU": "APPLICATION A PARTIR DU 01-01-1979 DU SYSTEME DE PAIEMENT MENSUEL DE L'IMPOT SUR LE REVENU DANS LE DEPARTEMENT DES ALPES-MARITIMES." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000321855", "#text": "Loi n°71-505 du 29 juin 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000321855", "@numtexte": "71-505", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-06-29" }, { "@id": "LEGIARTI000006313555", "@num": "1681 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312717", "@num": "1681 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312724", "@num": "1681 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312731", "@num": "1681 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312730", "@num": "1681 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°78-858 du 10 août 1978", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "PERSONNE PHYSIQUE" ] }, "TITREFULL": "Décret n°78-858 du 10 août 1978 PRIS POUR L'APPLICATION DE LA LOI 71-505 DU 29 JUIN 1971" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000880129", "NUM": "78-858", "DATE_PUBLI": "1978-08-22", "DATE_TEXTE": "1978-08-10", "ORIGINE_PUBLI": "JORF du 22 août 1978", "PAGE_DEB_PUBLI": 3090 } }, "META_COMMUN": { "ID": "JORFTEXT000000880129", "URL": "texte/version/JORF/TEXT/00/00/00/88/01/JORFTEXT000000880129.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX978858" } } }, "LEGITEXT000006064201": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "VIGUEUR", "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000321855", "#text": "LOI 71-505 1971-06-29", "@sens": "source", "@cidtexte": "JORFTEXT000000321855", "@numtexte": "71-505", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1971-06-29" } ] }, "TITRE": "Décret n°83-671 du 19 juillet 1983", "DATE_FIN": "2999-01-01", "TITREFULL": "Décret n°83-671 du 19 juillet 1983 n° 83-671 du 19 juillet 1983 pris pour application de la loi portant institution d'un système de paiement mensuel de l'impôt sur le revenu.", "DATE_DEBUT": "1983-07-26" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000328373", "NUM": "83-671", "DATE_PUBLI": "2999-01-01", "DATE_TEXTE": "1983-07-19", "NUM_SEQUENCE": 0, "PAGE_DEB_PUBLI": 0, "PAGE_FIN_PUBLI": 0, "DERNIERE_MODIFICATION": "1983-07-26" } }, "META_COMMUN": { "ID": "LEGITEXT000006064201", "URL": "texte/version/LEGI/TEXT/00/00/06/06/42/LEGITEXT000006064201.xml", "NATURE": "DECRET", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHHJ" } }, "VISAS": { "CONTENU": "Le Premier ministre,
\n Sur le rapport du ministre de l'économie, des finances et du budget,
\n Vu la loi n° 71-505 du 29 juin 1971 portant institution d'un système de paiement mensuel de l'impôt sur le revenu ;
\n Vu le code général des impôts ;
\n Vu le décret n° 71-660 du 11 août 1971,
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