{ "article": { "LEGIARTI000006313022": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1756 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-09", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313022", "URL": "article/LEGI/ARTI/00/00/06/31/30/LEGIARTI000006313022.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1756ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1734", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000875579", "#text": "LOI 72-650 1972-07-11 ART. 4 III A, ART. 4 III B", "@sens": "source", "@cidtexte": "JORFTEXT000000875579", "@numtexte": "72-650", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-11" }, { "@id": "JORFTEXT000000331074", "#text": "Décret 73-124 1973-02-05", "@sens": "source", "@cidtexte": "JORFTEXT000000331074", "@numtexte": "73-124", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-02-05" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133909", "@fin": "1988-12-28", "#text": "DISPOSITIONS COMMUNES.", "@debut": "1976-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114510", "@fin": "2006-01-01", "#text": "PENALITES", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@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": "LEGIARTI000006313022", "@fin": "1987-07-09", "@num": "1756 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313023", "@fin": "1991-12-31", "@num": "1756 ter", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313024", "@fin": "2006-01-01", "@num": "1756 ter", "@etat": "ABROGE", "@debut": "1992-07-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de manquement à leurs engagements envers l'Etat, les sociétés financières d'innovation visées à l'article 4-III-A de la loi n° 72-650 du 11 juillet 1972 qui ont conclu une convention avec le ministre de l'économie et des finances dans les conditions prévues à l'article 4-III-B de la même loi doivent verser au Trésor une indemnité égale à 25 % de la fraction du capital social agréé qui n'a pas été employée de manière conforme à la convention (1). En cas de résiliation de la convention par le ministre de l'économie et des finances, après avis du ministre du développement industriel et scientifique, cette indemnité atteint le quart du capital social agréé ; elle est augmentée d'un intérêt de retard calculé au taux prévu à l'article 1734 à compter de la date de la constitution de la société, sans que, toutefois, ce taux puisse excéder 25 %. Le montant des indemnités visées ci-dessus est exclu des charges déductibles pour l'assiette du bénéfice imposable. La constatation, le recouvrement et le contentieux de ces indemnités sont assurés et suivis comme en matière d'impôts directs.
\n
\n
(1) Voir décret n° 73-124 du 5 février 1973 (J.O. du 10).
\n
" } }, "LEGIARTI000006313023": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1756 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1987-07-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006313023", "URL": "article/LEGI/ARTI/00/00/06/31/30/LEGIARTI000006313023.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1756ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1727", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000875579", "#text": "LOI 72-650 1972-07-11 ART. 4 III A, ART. 4 III B", "@sens": "source", "@cidtexte": "JORFTEXT000000875579", "@numtexte": "72-650", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-11" }, { "@id": "JORFTEXT000000331074", "#text": "Décret 73-124 1973-02-05", "@sens": "source", "@cidtexte": "JORFTEXT000000331074", "@numtexte": "73-124", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-02-05" }, { "@id": "JORFTEXT000000321412", "#text": "Loi 87-502 1987-07-08 art. 2 I,VI JORF 9 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147257", "@fin": "2006-01-01", "#text": "C : Autres sanctions et mesures diverses.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313022", "@fin": "1987-07-09", "@num": "1756 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313023", "@fin": "1991-12-31", "@num": "1756 ter", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313024", "@fin": "2006-01-01", "@num": "1756 ter", "@etat": "ABROGE", "@debut": "1992-07-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de manquement à leurs engagements envers l'Etat, les sociétés financières d'innovation visées à l'article 4-III-A de la loi n° 72-650 du 11 juillet 1972 qui ont conclu une convention avec le ministre de l'économie et des finances dans les conditions prévues à l'article 4-III-B de la même loi doivent verser au Trésor une indemnité égale à 25 % de la fraction du capital social agréé qui n'a pas été employée de manière conforme à la convention (1). En cas de résiliation de la convention par le ministre de l'économie et des finances, après avis du ministre du développement industriel et scientifique, cette indemnité atteint le quart du capital social agréé; elle est augmentée d'un intérêt de retard calculé au taux prévu à l'article 1727 à compter de la date de la constitution de la société, sans que, toutefois, ce taux puisse excéder 25 %. Le montant des indemnités visées ci-dessus est exclu des charges déductibles pour l'assiette du bénéfice imposable. La constatation, le recouvrement et le contentieux de ces indemnités sont assurés et suivis comme en matière d'impôts directs.
\n
\n
(1) Voir décret n° 73-124 du 5 février 1973 (J.O. du 10).
\n
" } }, "LEGIARTI000006313024": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1756 ter", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006313024", "URL": "article/LEGI/ARTI/00/00/06/31/30/LEGIARTI000006313024.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1756ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1727", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000331074", "#text": "Décret 73-124 1973-02-05", "@sens": "source", "@cidtexte": "JORFTEXT000000331074", "@numtexte": "73-124", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-02-05" }, { "@id": "JORFTEXT000000814579", "#text": "Décret 2006-356 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000875579", "#text": "Loi 72-650 1972-07-11 art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000875579", "@numtexte": "72-650", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-11" }, { "@id": "LEGIARTI000006318228", "@num": "88", "#text": "Loi - art. 88 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006323317", "@num": "16", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 16 () JORF 8 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147257", "@fin": "2006-01-01", "#text": "C : Autres sanctions et mesures diverses.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313022", "@fin": "1987-07-09", "@num": "1756 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313023", "@fin": "1991-12-31", "@num": "1756 ter", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313024", "@fin": "2006-01-01", "@num": "1756 ter", "@etat": "ABROGE", "@debut": "1992-07-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de manquement à leurs engagements envers l'Etat, les sociétés financières d'innovation visées à l'article 4 III A de la loi n° 72-650 du 11 juillet 1972 qui ont conclu une convention avec le ministre de l'économie et des finances dans les conditions prévues à l'article 4 III B de la même loi doivent verser au Trésor une indemnité égale à 25 % de la fraction du capital social agréé qui n'a pas été employée de manière conforme à la convention (1). En cas de résiliation de la convention par le ministre de l'économie et des finances, après avis du ministre du développement industriel et scientifique, cette indemnité atteint le quart du capital social agréé; elle est augmentée d'un intérêt de retard calculé au taux prévu à l'article 1727 à compter de la date de la constitution de la société, sans que, toutefois, ce taux puisse excéder 25 %. Toutefois, si des circonstances particulières le justifient, compte tenu du rythme et de la nature des investissements réalisés, ces indemnités peuvent être réduites par décision du ministre de l'économie et des finances. Le montant des indemnités visées ci-dessus est exclu des charges déductibles pour l'assiette du bénéfice imposable. La constatation, le recouvrement et le contentieux de ces indemnités sont assurés et suivis comme en matière d'impôts directs.
\n
Les indemnités de 25 % prévues au premier alinéa sont réduites à 17 p. 100 pour les souscriptions agréées à compter du 1er janvier 1992.
\n
(1) Voir décret 73-124 du 5 février 1973 (JO du 10).
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006313023", "cible": false, "cidtexte": "JORFTEXT000000331074", "id": "JORFTEXT000000331074", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313022", "cible": false, "cidtexte": "JORFTEXT000000331074", "id": "JORFTEXT000000331074", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313024", "cible": false, "cidtexte": "JORFTEXT000000331074", "id": "JORFTEXT000000331074", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000331074": { "SM": { "CONTENU": "SOCIETES FINANCIERES D'INNOVATION.
CONDITIONS D'APPLICATION DE L'ART. 4 PARAGRAPHE III DE LA LOI 72650 DU 11-07-1972 : CONVENTION CONCLUE ENTRE LA SOCIETE ET LE MINISTRE DE L'ECONOMIE ET DES FINANCES APRES AVIS DU MINISTRE DU DEVELOPPEMENT INDUSTRIEL ET SCIENTIFIQUE." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000875579", "#text": "Loi n°72-650 du 11 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875579", "@numtexte": "72-650", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-11" }, { "@id": "JORFARTI000002274675", "@num": "4", "#text": "Loi n°72-650 du 11 juillet 1972 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000875579", "@numtexte": "72-650", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-11" }, { "@id": "JORFTEXT000000502762", "#text": "Décret n°80-721 du 15 septembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000502762", "@numtexte": "80-721", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-09-15" }, { "@id": "JORFTEXT000000517964", "#text": "Décret n°85-302 du 5 mars 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000517964", "@numtexte": "85-302", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-05" }, { "@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" } ] }, "TITRE": "Décret n°73-124 du 5 février 1973", "MCS_TXT": { "MC": [ "SOCIETE", "SOCIETE FINANCIERE", "INNOVATION" ] }, "TITREFULL": "Décret n°73-124 du 5 février 1973 SOCIETES FINANCIERES D'INNOVATION" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000331074", "NUM": "73-124", "DATE_PUBLI": "1973-02-10", "DATE_TEXTE": "1973-02-05", "ORIGINE_PUBLI": "JORF du 10 février 1973", "PAGE_DEB_PUBLI": 1593 } }, "META_COMMUN": { "ID": "JORFTEXT000000331074", "URL": "texte/version/JORF/TEXT/00/00/00/33/10/JORFTEXT000000331074.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX973124" } } }, "JORFTEXT000000502762": { "SM": { "CONTENU": "INVESTISSEMENTS OBLIGATOIRE DANS DES OPERATIONS D'INNOVATION OU D'AUGMENTATION DE CAPITAL ET REPARTITION DES INVESTISSEMENTS." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000331074", "#text": "Décret n°73-124 du 5 février 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000331074", "@numtexte": "73-124", "@typelien": "MODIFIE", "@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": "MODIFICATION", "@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": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-02-05" }, { "@id": "JORFTEXT000000517964", "#text": "Décret n°85-302 du 5 mars 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000517964", "@numtexte": "85-302", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-05" } ] }, "TITRE": "Décret n°80-721 du 15 septembre 1980", "MCS_TXT": { "MC": [ "SOCIETE", "SOCIETE FINANCIERE D'INNOVATION" ] }, "TITREFULL": "Décret n°80-721 du 15 septembre 1980 MODIFICATION DES ARTICLES 3 (ALINEAS 2 ET 3) ET 4 DU DECRET 73124 DU 05-02-1973 FIXANT LES MODALITES ET LES CONDITIONS D'APPLICATION DE L'ART. 4 (PARAGRAPHE III) DE LA LOI 72650 DU 11-07-1972 RELATIF AUX SOCIETES FINANCIERES D'INNOVATION" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000502762", "NUM": "80-721", "DATE_PUBLI": "1980-09-17", "DATE_TEXTE": "1980-09-15", "ORIGINE_PUBLI": "JORF du 17 septembre 1980", "PAGE_DEB_PUBLI": 2174 } }, "META_COMMUN": { "ID": "JORFTEXT000000502762", "URL": "texte/version/JORF/TEXT/00/00/00/50/27/JORFTEXT000000502762.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX980721" } } }, "JORFTEXT000000517964": { "SM": { "CONTENU": "MODIFICATION DES ART. 3 (AL. 2 ET 3) ET 4 DU DECRET 73124 DU 05-02-1973 MODIFIES PAR LES ART. 1 ET 2 DU DECRET 80721 DU 15-09-1980.
AMORTISSEMENT EXCEPTIONNEL POUR LES SOUSCRIPTIONS AU CAPITAL DE SFI REALISANT A TITRE PRINCIPAL DES OPERATIONS FINANCIERES ASSOCIANT DES ENTREPRISES ET DES CHERCHEURS DANS LA MISE EN OEUVRE INDUSTRIELLE DE TECHNIQUES OU DE PRODUITS NOUVEAUX.
APPLICATION DE L'ART. 5 DE LA LOI 84578 DU 09-07-1984." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000331074", "#text": "Décret n°73-124 du 5 février 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000331074", "@numtexte": "73-124", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1973-02-05" }, { "@id": "JORFTEXT000000502762", "#text": "Décret n°80-721 du 15 septembre 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000502762", "@numtexte": "80-721", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-09-15" }, { "@id": "JORFTEXT000000320661", "#text": "Loi n°84-578 du 9 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "JORFARTI000001681626", "@num": "5", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" } ] }, "TITRE": "Décret n°85-302 du 5 mars 1985", "MCS_TXT": { "MC": [ "SOCIETE", "SOCIETE FINANCIERE D'INNOVATION", "OPERATION D'INNOVATION", "SFI", "RECHERCHE", "AMORTISSEMENT", "INVESTISSEMENT" ] }, "TITREFULL": "Décret n°85-302 du 5 mars 1985 RELATIF AUX SOCIETES FINANCIERES D'INNOVATION (SFI)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000517964", "NUM": "85-302", "DATE_PUBLI": "1985-03-07", "DATE_TEXTE": "1985-03-05", "ORIGINE_PUBLI": "JORF du 7 mars 1985", "PAGE_DEB_PUBLI": 2827 } }, "META_COMMUN": { "ID": "JORFTEXT000000517964", "URL": "texte/version/JORF/TEXT/00/00/00/51/79/JORFTEXT000000517964.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX985302" } } }, "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 - 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