{ "article": { "LEGIARTI000006330512": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "24", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1997-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006330512", "URL": "article/LEGI/ARTI/00/00/06/33/05/LEGIARTI000006330512.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHORXXXXXX024AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000314905", "#text": "Loi 61-1396 1961-12-21 art. 72, art. 85 Finances pour 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFARTI000001867478", "@num": "72", "#text": "Loi n°61-1396 du 21 décembre 1961 - art. 72, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFTEXT000000854836", "#text": "Décret 62-1001 1962-08-23", "@sens": "source", "@cidtexte": "JORFTEXT000000854836", "@numtexte": "62-1001", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-08-23" }, { "@id": "JORFTEXT000000521428", "#text": "Décret 63-595 1963-06-20", "@sens": "source", "@cidtexte": "JORFTEXT000000521428", "@numtexte": "63-595", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-06-20" }, { "@id": "JORFTEXT000000669330", "#text": "Décret 65-886 1965-10-14", "@sens": "source", "@cidtexte": "JORFTEXT000000669330", "@numtexte": "65-886", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-10-14" }, { "@id": "JORFTEXT000000332082", "#text": "Décret 87-266 1987-04-15", "@sens": "source", "@cidtexte": "JORFTEXT000000332082", "@nortexte": "INTB8700093D", "@numtexte": "87-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-15" }, { "@id": "LEGITEXT000006065917", "#text": "Décret n°87-266 du 15 avril 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332082", "@nortexte": "INTB8700093D", "@numtexte": "87-266", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-15" }, { "@id": "LEGIARTI000006521318", "@num": "1", "#text": "Décret n°87-266 du 15 avril 1987 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332082", "@nortexte": "INTB8700093D", "@numtexte": "87-266", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-15" }, { "@id": "LEGIARTI000006521319", "@num": "2", "#text": "Décret n°87-266 du 15 avril 1987 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332082", "@nortexte": "INTB8700093D", "@numtexte": "87-266", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-15" }, { "@id": "LEGIARTI000006521320", "@num": "3", "#text": "Décret n°87-266 du 15 avril 1987 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332082", "@nortexte": "INTB8700093D", "@numtexte": "87-266", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-15" }, { "@id": "JORFTEXT000000555740", "#text": "Loi 95-1347 1995-12-30 art. 34 Finances rectificative pour 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084980", "@fin": "2999-01-01", "#text": "TITRE II : DE L'ABATTEMENT SUPPLEMENTAIRE POUR DEPENSES D'ACQUISITION, D'EQUIPEMENT ET D'ENTRETIEN HOTELIER OU THERMAL.", "@debut": "1997-06-01" } ] }, "@cid": "JORFTEXT000000566989", "@nor": "BUDR9606068D", "@num": "97-663", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 97-663 du 29 mai 1997 pris en application de l'article 34 de la loi de finances rectificative pour 1995 (no 95-1347 du 30 décembre 1995)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000566989", "@c_titre_court": "Décret n°97-663 du 29 mai 1997" }, { "@fin": "2999-01-01", "#text": "Décret n°97-663 du 29 mai 1997 pris en application de l'article 34 de la loi de finances rectificative pour 1995 (n° 95-1347 du 30 décembre 1995)", "@debut": "1997-06-01", "@id_txt": "LEGITEXT000005623806", "@c_titre_court": "Décret n°97-663 du 29 mai 1997" } ], "@ministere": "MINISTERE DU BUDGET", "@date_publi": "1997-06-01", "@date_signature": "1997-05-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006330512", "@fin": "2999-01-01", "@num": "24", "@etat": "VIGUEUR", "@debut": "1997-06-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le décret n° 63-595 du 20 juin 1963 relatif à l'application de l'article 72 de la loi n° 61-1396 du 21 décembre 1961, complété par le décret n° 65-886 du 14 octobre 1965, ainsi que le décret n° 62-1001 du 23 août 1962 relatif à la liste des travaux et équipement ouvrant droit au remboursement prévu à l'article 85 de la loi de finances n° 61-1396 du 21 décembre 1961 et le décret n° 87-266 du 15 avril 1987 relatif à l'application de l'article 72 de la loi n° 61-1396 du 21 décembre 1961 sont abrogés.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006330512", "cible": false, "cidtexte": "JORFTEXT000000332082", "id": "JORFTEXT000000332082", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000332082": { "SM": { "CONTENU": "PROCEDURE D'AGREMENT DES DEMANDES D'ABATTEMENTS SUPPLEMENTAIRES DONT PEUVENT BENEFICIER LES CASINOS POUR LE CALCUL DES PRELEVEMENTS SUR LE PRODUIT DES JEUX.
LES AGREMENTS VISES AUX ART. 7 ET 8 DU DECRET 63595 DU 20-06-1963 SONT ACCORDES PAR LE COMMISSAIRE DE LA REPUBLIQUE APRES AVIS DU MAIRE DE LA COMMUNE SIEGE DU CASINO,DU DIRECTEUR DES SERVICES FISCAUX DU DEPARTEMENT ET SUR AVIS CONFORME DU TRESORIER-PAYEUR GENERAL.
EN CAS DE DESACCORD ENTRE LE COMMISSAIRE DE LA REPUBLIQUE ET LE TRESORIER-PAYEUR GENERAL,LA DEMANDE D'AGREMENT PRESENTEE PAR LE CASINO EST TRANSMISE PAR LE COMMISSAIRE DE LA REPUBLIQUE AU MINISTRE DE L'ECONOMIE,DES FINANCES ET DE LA PRIVATISATION." }, "ABRO": { "CONTENU": "TEXTE TOTALEMENT ABROGE" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000314905", "#text": "Loi n° 61-1396 du 21 décembre 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFARTI000001867478", "@num": "72", "#text": "Loi n° 61-1396 du 21 décembre 1961 - art. 72", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFTEXT000000521428", "#text": "Décret n°63-595 du 20 juin 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000521428", "@numtexte": "63-595", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-06-20" }, { "@id": "JORFTEXT000000566989", "#text": "DECRET97-663", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330512", "@num": "24", "#text": "Décret n°97-663 du 29 mai 1997 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" } ] }, "TITRE": "Décret n°87-266 du 15 avril 1987", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "PRELEVEMENT", "BIC", "CASINO", "JEU", "FISCALITE", "AGREMENT", "PROCEDURE D'AGREMENT", "ABATTEMENT" ] }, "TITREFULL": "Décret n°87-266 du 15 avril 1987 PRIS POUR L'APPLICATION DE L'ART. 72 DE LA LOI 611396 DU 21-12-1961" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000332082", "NOR": "INTB8700093D", "NUM": "87-266", "DATE_PUBLI": "1987-04-16", "DATE_TEXTE": "1987-04-15", "ORIGINE_PUBLI": "JORF du 16 avril 1987", "PAGE_DEB_PUBLI": 4316 } }, "META_COMMUN": { "ID": "JORFTEXT000000332082", "URL": "texte/version/JORF/TEXT/00/00/00/33/20/JORFTEXT000000332082.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX987266" } } }, "JORFTEXT000000314905": { "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": "JORFTEXT000000315799", "#text": "Loi n°47-1465 du 8 août 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000315799", "@numtexte": "47-1465", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1947-08-08" }, { "@id": "JORFTEXT000000517343", "#text": "Loi n°51-588 du 23 mai 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000517343", "@numtexte": "51-588", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-05-23" }, { "@id": "JORFARTI000001883808", "@num": "6", "#text": "Loi n°51-588 du 23 mai 1951 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000517343", "@numtexte": "51-588", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-05-23" }, { "@id": "JORFTEXT000000705616", "#text": "Loi n°51-592 du 24 mai 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000705616", "@numtexte": "51-592", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFARTI000001496712", "@num": "14", "#text": "Loi n°51-592 du 24 mai 1951 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000705616", "@numtexte": "51-592", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000673697", "#text": "Décret n°55-3 du 3 janvier 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000673697", "@numtexte": "55-3", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1955-01-03" }, { "@id": "LEGIARTI000006272631", "@num": "38", "#text": "Loi n°55-366 du 3 avril 1955 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503947", "@numtexte": "55-366", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1955-04-03" }, { "@id": "JORFTEXT000000503947", "#text": "Loi n°55-366 du 3 avril 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000503947", "@numtexte": "55-366", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-03" }, { "@id": "JORFARTI000002466274", "@num": "38", "#text": "Loi n°55-366 du 3 avril 1955 - art. 38", "@sens": "source", "@cidtexte": "JORFTEXT000000503947", "@numtexte": "55-366", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-03" }, { "@id": "JORFTEXT000000876670", "#text": "Décret n°57-967 du 29 août 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000876670", "@numtexte": "57-967", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1957-08-29" }, { "@id": "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": "JORFTEXT000000687698", "#text": "Ordonnance n°59-30 du 5 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000687698", "@numtexte": "59-30", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-05" }, { "@id": "JORFTEXT000000687695", "#text": "Ordonnance n°59-273 du 4 février 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000687695", "@numtexte": "59-273", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-02-04" }, { "@id": "JORFTEXT000000687695", "#text": "Ordonnance n°59-273 du 4 février 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000687695", "@numtexte": "59-273", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-02-04" }, { "@id": "JORFARTI000001494832", "@num": "7", "#text": "Ordonnance n°59-273 du 4 février 1959 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000687695", "@numtexte": "59-273", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-02-04" }, { "@id": "JORFTEXT000000874213", "#text": "Loi n°59-1454 du 26 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFARTI000001865020", "@num": "76", "#text": "Loi n°59-1454 du 26 décembre 1959 - art. 76", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "Loi n°59-1472 du 28 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000512208", "#text": "Loi n°60-706 du 21 juillet 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000512208", "@numtexte": "60-706", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-07-21" }, { "@id": "JORFARTI000001680428", "@num": "1", "#text": "Loi n°60-706 du 21 juillet 1960 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000512208", "@numtexte": "60-706", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-07-21" }, { "@id": "JORFTEXT000000313949", "#text": "Loi n°60-1384 du 23 décembre 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000313949", "@numtexte": "60-1384", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-12-23" }, { "@id": "JORFARTI000001868050", "@num": "5", "#text": "Loi n°60-1384 du 23 décembre 1960 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000313949", "@numtexte": "60-1384", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-12-23" }, { "@id": "JORFARTI000002071453", "@num": "55", "#text": "Loi n°60-1384 du 23 décembre 1960 - art. 55", "@sens": "source", "@cidtexte": "JORFTEXT000000313949", "@numtexte": "60-1384", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-12-23" }, { "@id": "JORFTEXT000000509269", "#text": "Loi n° 61-825 du 29 juillet 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000509269", "@numtexte": "61-825", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-07-29" }, { "@id": "JORFARTI000001295591", "@num": "27", "#text": "Loi n° 61-825 du 29 juillet 1961 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000509269", "@numtexte": "61-825", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-07-29" }, { "@id": "JORFTEXT000000801294", "#text": "Arrêté du 29 janvier 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000801294", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1962-01-29" }, { "@id": "JORFTEXT000000802681", "#text": "Arrêté du 7 février 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000802681", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1962-02-07" }, { "@id": "JORFTEXT000000302019", "#text": "Décret n°62-606 du 23 mai 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000302019", "@numtexte": "62-606", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-05-23" }, { "@id": "JORFTEXT000000684270", "#text": "Loi n°62-873 du 31 juillet 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000684270", "@numtexte": "62-873", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1962-07-31" }, { "@id": "JORFARTI000001292840", "@num": "20", "#text": "Loi n°62-873 du 31 juillet 1962 - art. 20, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000684270", "@numtexte": "62-873", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1962-07-31" }, { "@id": "JORFTEXT000000438602", "#text": "Arrêté du 2 août 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000438602", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1962-08-02" }, { "@id": "JORFTEXT000000869269", "#text": "Décret n°62-931 du 3 août 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000869269", "@numtexte": "62-931", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1962-08-03" }, { "@id": "JORFTEXT000000854836", "#text": "Décret n°62-1001 du 23 août 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000854836", "@numtexte": "62-1001", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-08-23" }, { "@id": "JORFTEXT000000438987", "#text": "Arrêté du 20 décembre 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000438987", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1962-12-20" }, { "@id": "JORFTEXT000000509290", "#text": "Loi n°63-156 du 23 février 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000509290", "@numtexte": "63-156", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-02-23" }, { "@id": "JORFARTI000001681496", "@num": "68", "#text": "Loi n°63-156 du 23 février 1963 - art. 68, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509290", "@numtexte": "63-156", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-02-23" }, { "@id": "JORFTEXT000000692566", "#text": "Décret n°63-366 du 6 avril 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000692566", "@numtexte": "63-366", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-04-06" }, { "@id": "JORFTEXT000000521428", "#text": "Décret n°63-595 du 20 juin 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000521428", "@numtexte": "63-595", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-06-20" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000880010", "#text": "Loi n°64-621 du 27 juin 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000880010", "@numtexte": "64-621", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-06-27" }, { "@id": "JORFTEXT000000815330", "#text": "Arrêté du 14 août 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000815330", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1964-08-14" }, { "@id": "JORFTEXT000000320413", "#text": "Loi n°66-10 du 6 janvier 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFARTI000001866730", "@num": "50", "#text": "Loi n°66-10 du 6 janvier 1966 - art. 50, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFARTI000002279818", "@num": "52", "#text": "Loi n°66-10 du 6 janvier 1966 - art. 52, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFTEXT000000320878", "#text": "Loi n°67-1114 du 21 décembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000002072712", "@num": "23", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 23, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000693170", "#text": "Loi n°68-1172 du 27 décembre 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "JORFARTI000001865083", "@num": "70", "#text": "Loi n°68-1172 du 27 décembre 1968 - art. 70, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "JORFARTI000001491211", "@num": "86", "#text": "Loi n°68-1172 du 27 décembre 1968 - art. 86, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "JORFTEXT000000329151", "#text": "Décret n°77-373 du 28 mars 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000329151", "@numtexte": "77-373", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-03-28" }, { "@id": "JORFARTI000002477772", "@num": "5", "#text": "Décret n°77-373 du 28 mars 1977 - art. 5, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000329151", "@numtexte": "77-373", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-03-28" }, { "@id": "JORFTEXT000000701292", "#text": "Décret n°81-859 du 15 septembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFTEXT000000880684", "#text": "Décret n°81-860 du 15 septembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000880684", "@numtexte": "81-860", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFTEXT000000519623", "#text": "Décision Européenne n°82-129 du 26 novembre 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000519623", "@numtexte": "82-129", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1982-11-26" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000001295492", "@num": "121", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 121, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000868835", "#text": "Décret n°84-686 du 17 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "JORFTEXT000000874479", "#text": "Loi n°86-1318 du 30 décembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000332082", "#text": "Décret n°87-266 du 15 avril 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332082", "@nortexte": "INTB8700093D", "@numtexte": "87-266", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-15" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n°88-1149 du 23 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFARTI000001299940", "@num": "89", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 89, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000714011", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000714011", "@nortexte": "INDE9300489A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-07-09" }, { "@id": "JORFTEXT000000364432", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000364432", "@nortexte": "INDE9400182A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-04-15" }, { "@id": "JORFTEXT000000555740", "#text": "LOI95-1347", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319506", "@num": "34", "#text": "Loi - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319507", "@num": "34", "#text": "Loi - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000195081", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000195081", "@nortexte": "INDE9600469A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-08-27" }, { "@id": "LEGIARTI000006330512", "@num": "24", "#text": "Décret n°97-663 du 29 mai 1997 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "JORFTEXT000000752138", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000752138", "@nortexte": "ECOI9700380A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-08" }, { "@id": "JORFTEXT000000557771", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000557771", "@nortexte": "ECOI9800681A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-06" }, { "@id": "JORFTEXT000000325130", "#text": "Décision Européenne du 17 mars 1961", "@sens": "cible", "@cidtexte": "JORFTEXT000000325130", "@typelien": "MODIFIE", "@naturetexte": "DECISION_EURO", "@datesignatexte": "1961-03-17" }, { "@id": "JORFTEXT000000878783", "#text": "Décision Européenne du 3 avril 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000878783", "@typelien": "MODIFIE", "@naturetexte": "DECISION_EURO", "@datesignatexte": "1962-04-03" }, { "@id": "JORFARTI000019996651", "@num": "186", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 186, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000020000480", "@num": "186", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 186 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000006293973", "@num": "98", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 98 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615650", "@num": "115", "#text": "Code des douanes - art. 115 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615311", "@num": "19 ter", "#text": "Code des douanes - art. 19 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615255", "@num": "285 bis", "#text": "Code des douanes - art. 285 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616036", "@num": "417", "#text": "Code des douanes - art. 417 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794575", "@num": "L256", "#text": "Code des pensions militaires d'invalidité et des v - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794224", "@num": "L35 ter", "#text": "Code des pensions militaires d'invalidité et des v - art. L35 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580661", "@num": "1003-4", "#text": "Code rural ancien - art. 1003-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580676", "@num": "1003-8", "#text": "Code rural ancien - art. 1003-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315637", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315635", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315636", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315634", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 61-1396 du 21 décembre 1961", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1962", "LOI DE FINANCES", "CODE GENERAL DES IMPOTS", "REFONTE", "PRIME", "TAXE SUR LE CHIFFRE D'AFFAIRES", "TRAIN DE VIE", "CONTREBANDE", "RADIO", "EXPLOITANT AGRICOLE", "ASSOCIATION D'UTILITE PUBLIQUE", "SOCIETE", "DEPENSE EN CAPITAL", "VULGARISATION AGRICOLE", "CONSEIL DE SURVEILLANCE", "ENSEIGNEMENT", "COLLECTIVITE LOCALE", "DEDUCTION", "SPECTACLE", "COMMUNE", "REDEVANCE COMMUNALE", "FONDS D'AIDE", "ADMINISTRATION PUBLIQUE", "SERVICE CIVIL", "COMBUSTIBLE LIQUIDE", "ANKYLOSE", "IMPORTATION", "CINEMA", "IMPOT SUR LE REVENU", "CREDIT EVALUATIF", "SERVICE VOTE", "DISTRICT URBAIN", "VICTIME DE GUERRE", "RESSOURCE PUBLIQUE", "INVALIDITE", "CHARGE PUBLIQUE", "TRANSPORT", "ALLOCATION", "CONSTRUCTION NAVALE", "SUPPRESSION", "EXONERATION", "FONDS DE SOUTIEN", "SUPPLEMENT FAMILIAL", "REDUCTION", "ARMEE", "REGLEMENTATION", "TVA", "CONTRAT", "INDICE", "MARINE", "PERSONNELS", "COMPTE D'AFFECTATION SPECIALE", "DEPENSE ORDINAIRE", "LEGION", "PERCEPTION ANNUELLE DE TAXE PARAFISCALE", "REPORT DE CREDIT", "MUTILE", "PRESTATION DE SERVICE", "ARMEMENT AU CABOTAGE", "ANCIEN COMBATTANT", "REVISION", "FRAIS GENERAUX", "BUDGET ANNEXE", "CONGREGATION", "BENEFICE COMMERCIAL", "FLOTTE DE COMMERCE", "REPARATION", "COMPTE D'AVANCE DU TRESOR", "COMPTE SPECIAL DU TRESOR", "COMPTE DE PRET ET DE CONSOLIDATION", "INVALIDE", "LOYER", "THEATRE", "BAIL", "MESURE NOUVELLE", "BENEFICE CONSOLIDE", "BUDGET 1961", "MUTATION A TITRE ONEREUX", "SUBVENTION DE L'ETAT", "FRAIS", "HYDROCARBURE", "CREDIT PROVISIONNEL", "FONDS NATIONAL", "CREATION", "DECRET DU 30-09-1953", "IMPOT", "COMBUSTIBLE", "BONIFICATION D'INTERET", "HLM", "AUTORISATION", "DOUANE", "ORGANISATION DES POUVOIRS PUBLICS", "ENGAGEMENT", "TRANSFORMATION", "MARINE MARCHANDE", "PREMIER DEGRE", "DECLARATION", "ALIMENTATION", "VIGNE", "FORMA", "CONSTRUCTION", "ENREGISTREMENT", "EMPRUNT", "URBANISME", "SECURITE SOCIALE", "EMPLOI", "BAIL COMMERCIAL", "STATUT GENERAL", "BENEFICE INDUSTRIEL", "REGIME FISCAL", "TAXE COMPLEMENTAIRE", "VALEUR MOBILIERE", "FONCTIONNAIRE", "DEGREVEMENT DE LA TAXE INTERIEURE DE CONSOMMATION", "TAXE PARAFISCALE", "EQUIPEMENT", "INDEMNISATION", "SOUTIEN FINANCIER", "PARLEMENT", "GESTION", "AIDE A LA CONSTRUCTION", "MINE", "STATUT", "ALLOCATION SCOLAIRE", "PMG", "RTF", "COMMUNICATION AVEC LE PARLEMENT", "OUTRE-MER", "COMPTE SPECIAL", "AGRICULTURE", "SERVICE MILITAIRE", "TRESOR", "ORIENTATION AGRICOLE", "PRET DE L'ETAT", "TRANSPORT MARITIME", "EQUIPEMENT NATIONAL", "ORPHELIN DE GUERRE", "CHARGE", "PROGRAMME", "ASSURANCE SOCIALE", "DOMMAGE DE GUERRE", "REDEVANCE DEPARTEMENTALE", "PRIME A LA CONSTRUCTION", "TAXE", "DISSOLUTION", "RETRAITE", "OBLIGATION DE SOCIETE", "TRAVAIL CIVIL", "PENSION", "ASSOCIATION", "VEUVE DE GUERRE", "TOM", "CREDIT DE PAIEMENT" ] }, "TITREFULL": "Loi de finances pour 1962 (n° 61-1396 du 21 décembre 1961)‎" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000314905", "NUM": "61-1396", "DATE_PUBLI": "1961-12-22", "DATE_TEXTE": "1961-12-21", "ORIGINE_PUBLI": "JORF du 22 décembre 1961", "PAGE_DEB_PUBLI": 11755, "PAGE_FIN_PUBLI": 11793 } }, "META_COMMUN": { "ID": "JORFTEXT000000314905", "URL": "texte/version/JORF/TEXT/00/00/00/31/49/JORFTEXT000000314905.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9611396" } }, "RECT": { "CONTENU": "RECT.310162 P1027 RECT.040262 P1211" } }, "JORFTEXT000000521428": { "SM": { "CONTENU": "ABROGE LE DECRET 48669 DU 08-04-1948.
OUVRE LA POSSIBILITE D'UN ABATTEMENT SUPPLEMENTAIRE POUR LES SPECTACLES ARTISTIQUES DE QUALITE. EXCLUT CERTAINES MANIFESTATIONS DE CE BENEFICE. DETERMINE LES POSSIBILITES OUVERTES A CET EGARD AUX CASINOS. FIXE LA PROCEDURE A SUIVRE ET DETERMINE LES PERSONNES COMPETENTES POUR STATUER SUR LES DEMANDES.
PREVOIT UN ABATTEMENT SUPPLEMENTAIRE POUR DEPENSES D'EQUIPEMENT ET D'ENTRETIEN HOTELIER OU THERMAL.
DETERMINE LES CARACTERISTIQUES DES DEPENSES OUVRANT DROIT A CE BENEFICE, AINSI QUE LES PERSONNES COMPETENTES POUR STATUER SUR LES DEMANDES D'AGREMENT.
FIXE UN DELAI POUR L'EXECUTION DES TRAVAUX AINSI QUE LES MODALITES DU CONTROLE COMPTABLE ET MATERIEL." }, "ABRO": { "CONTENU": "TEXTE TOTALEMENT ABROGE" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000867039", "#text": "Décret n°48-669 du 8 avril 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000867039", "@numtexte": "48-669", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1948-04-08" }, { "@id": "JORFTEXT000000314905", "#text": "Loi n° 61-1396 du 21 décembre 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFARTI000001867478", "@num": "72", "#text": "Loi n° 61-1396 du 21 décembre 1961 - art. 72", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFTEXT000000805167", "#text": "Arrêté du 11 juillet 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000805167", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1964-07-11" }, { "@id": "JORFTEXT000000272510", "#text": "Arrêté du 22 décembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000272510", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1964-12-22" }, { "@id": "JORFTEXT000000669330", "#text": "Décret n°65-886 du 14 octobre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000669330", "@numtexte": "65-886", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-10-14" }, { "@id": "JORFTEXT000000660447", "#text": "Arrêté du 9 décembre 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000660447", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1965-12-09" }, { "@id": "JORFTEXT000000879744", "#text": "Décret n°82-389 du 10 mai 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000879744", "@numtexte": "82-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1982-05-10" }, { "@id": "JORFARTI000002285549", "@num": "27", "#text": "Décret n°82-389 du 10 mai 1982 - art. 27, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000879744", "@numtexte": "82-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1982-05-10" }, { "@id": "JORFTEXT000000332082", "#text": "Décret n°87-266 du 15 avril 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332082", "@nortexte": "INTB8700093D", "@numtexte": "87-266", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-15" }, { "@id": "LEGIARTI000006521318", "@num": "1", "#text": "Décret n°87-266 du 15 avril 1987 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332082", "@nortexte": "INTB8700093D", "@numtexte": "87-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-15" }, { "@id": "LEGIARTI000006521319", "@num": "2", "#text": "Décret n°87-266 du 15 avril 1987 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332082", "@nortexte": "INTB8700093D", "@numtexte": "87-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-15" }, { "@id": "LEGIARTI000006521320", "@num": "3", "#text": "Décret n°87-266 du 15 avril 1987 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332082", "@nortexte": "INTB8700093D", "@numtexte": "87-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-15" }, { "@id": "JORFTEXT000000566989", "#text": "DECRET97-663", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "LEGIARTI000006330512", "@num": "24", "#text": "Décret n°97-663 du 29 mai 1997 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" } ] }, "TITRE": "Décret n°63-595 du 20 juin 1963", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "DEDUCTION", "FRAIS", "CHARGE" ] }, "TITREFULL": "Décret n°63-595 du 20 juin 1963 APPLICATION DE L'ART. 72 DE LA LOI 611396 DU 21-12-1961" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000521428", "NUM": "63-595", "DATE_PUBLI": "1963-06-25", "DATE_TEXTE": "1963-06-20", "ORIGINE_PUBLI": "JORF du 25 juin 1963", "PAGE_DEB_PUBLI": 5584 } }, "META_COMMUN": { "ID": "JORFTEXT000000521428", "URL": "texte/version/JORF/TEXT/00/00/00/52/14/JORFTEXT000000521428.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX963595" } } }, "JORFTEXT000000566989": { "SM": { "CONTENU": "Titre I : de l'abattement supplémentaire pour manifestations artistiques de qualité (articles 1 à 7).\nTitre II : de l'abattement supplémentaire pour dépenses d'acquisition, d'équipement et d'entretien hôtelier ou thermal (articles 8 à 25).\nAbrogation des décrets n° 63-595 du 20 juin 1963, n° 62-1001 du 23 août 1962 et n° 87-266 du 15 avril 1987.\nTexte partiellement abrogé : article 20 ; articles 1 à 7 (décret n° 2016-838 du 24 juin 2016)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000854836", "#text": "Décret n°62-1001 du 23 août 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000854836", "@numtexte": "62-1001", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1962-08-23" }, { "@id": "JORFTEXT000000521428", "#text": "Décret n°63-595 du 20 juin 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000521428", "@numtexte": "63-595", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1963-06-20" }, { "@id": "JORFTEXT000000669330", "#text": "Décret n°65-886 du 14 octobre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000669330", "@numtexte": "65-886", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1965-10-14" }, { "@id": "JORFTEXT000000305760", "#text": "Décret n°65-928 du 5 novembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000305760", "@numtexte": "65-928", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1965-11-05" }, { "@id": "JORFTEXT000000702903", "#text": "Décret n°66-873 du 26 novembre 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000702903", "@numtexte": "66-873", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1966-11-26" }, { "@id": "JORFTEXT000000879744", "#text": "Décret n°82-389 du 10 mai 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000879744", "@numtexte": "82-389", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1982-05-10" }, { "@id": "JORFTEXT000000332082", "#text": "Décret n°87-266 du 15 avril 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000332082", "@nortexte": "INTB8700093D", "@numtexte": "87-266", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-15" }, { "@id": "JORFTEXT000000555740", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000387693", "#text": "DECRET97-1194", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGITEXT000022974139", "#text": "Décret n°2010-1300\n du 29 octobre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022972470", "@nortexte": "BCRE1011602D", "@numtexte": "2010-1300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-29" }, { "@id": "JORFTEXT000022972470", "#text": "Décret n°2010-1300 du 29 octobre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022972470", "@nortexte": "BCRE1011602D", "@numtexte": "2010-1300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-29" }, { "@id": "JORFTEXT000029002430", "#text": "Décret n°2014-552 du 27 mai 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029002430", "@nortexte": "FCPE1228071D", "@numtexte": "2014-552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-27" }, { "@id": "LEGITEXT000029010599", "#text": "Décret n°2014-552 du 27 mai 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029002430", "@nortexte": "FCPE1228071D", "@numtexte": "2014-552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-27" }, { "@id": "LEGITEXT000031475115", "#text": "DÉCRET n°2015-1469 du 13 novembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031472564", "@nortexte": "PRMX1522920D", "@numtexte": "2015-1469", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-13" }, { "@id": "JORFTEXT000031472564", "#text": "DÉCRET n°2015-1469 du 13 novembre 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031472564", "@nortexte": "PRMX1522920D", "@numtexte": "2015-1469", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-13" }, { "@id": "LEGITEXT000032771454", "#text": "Décret n°2016-838 du 24 juin 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032770164", "@nortexte": "FCPE1525036D", "@numtexte": "2016-838", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-24" }, { "@id": "JORFTEXT000032770164", "#text": "Décret n°2016-838 du 24 juin 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032770164", "@nortexte": "FCPE1525036D", "@numtexte": "2016-838", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-24" } ] }, "TITRE": "Décret n° 97-663 du 29 mai 1997", "MCS_TXT": { "MC": [ "BUDGET", "MANIFESTATION ARTISTIQUE", "ABATTEMENT FISCAL", "ABATTEMENT SUPPLEMENTAIRE", "HOTEL", "ETABLISSEMENT THERMAL", "ACQUISITION", "EQUIPEMENT", "ENTRETIEN" ] }, "MINISTERE": "MINISTERE DU BUDGET", "TITREFULL": "Décret n°o 97-663 du 29 mai 1997 pris en application de l'article 34 de la loi de finances rectificative pour 1995 (n° 95-1347 du 30 décembre 1995)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000566989", "NOR": "BUDR9606068D", "NUM": "97-663", "DATE_PUBLI": "1997-06-01", "DATE_TEXTE": "1997-05-29", "ORIGINE_PUBLI": "JORF n°126 du 1 juin 1997", "PAGE_DEB_PUBLI": 8734, "PAGE_FIN_PUBLI": 8737 } }, "META_COMMUN": { "ID": "JORFTEXT000000566989", "URL": "texte/version/JORF/TEXT/00/00/00/56/69/JORFTEXT000000566989.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX997663" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre délégué au budget, porte-parole du Gouvernement, Vu la loi du 15 juin 1907 modifiée par la loi du 3 avril 1942, l'ordonnance no 59-67 du 7 janvier 1959 et la loi no 77-584 du 9 juin 1977, réglementant les jeux dans les casinos des stations balnéaires, thermales et climatiques ; Vu l'article 34 de la loi de finances rectificative pour 1995 (no 95-1347 du 30 décembre 1995),
Décrète :
\n
\n

TITRE Ier

DE L'ABATTEMENT SUPPLEMENTAIRE

POUR MANIFESTATIONS ARTISTIQUES DE QUALITE

\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 29 mai 1997.
\n

Alain Juppé

Par le Premier ministre :

Le ministre délégué au budget,
porte-parole du Gouvernement,
Alain Lamassoure

Le ministre de l'équipement, du logement,

des transports et du tourisme,

Bernard Pons

Le ministre du travail et des affaires sociales,
Jacques Barrot

Le ministre de l'intérieur,

Jean-Louis Debré

Le ministre de l'économie et des finances,
Jean Arthuis

Le ministre de la culture,

Philippe Douste-Blazy

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000521428", "cible": true, "cidtexte": "JORFTEXT000000332082", "id": "JORFTEXT000000332082", "typelien": "APPLICATION" }, { "texte_version_id": "JORFTEXT000000566989", "cible": false, "cidtexte": "JORFTEXT000000332082", "id": "JORFTEXT000000332082", "typelien": "ABROGE" }, { "texte_version_id": "JORFTEXT000000314905", "cible": true, "cidtexte": "JORFTEXT000000332082", "id": "JORFTEXT000000332082", "typelien": "APPLICATION" } ], "textelr": { "JORFTEXT000000314905": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000314905", "NUM": "61-1396", "DATE_PUBLI": "1961-12-22", "DATE_TEXTE": "1961-12-21", "ORIGINE_PUBLI": "JORF du 22 décembre 1961", "PAGE_DEB_PUBLI": 11755, "PAGE_FIN_PUBLI": 11793 } }, "META_COMMUN": { "ID": "JORFTEXT000000314905", "URL": "texte/struct/JORF/TEXT/00/00/00/31/49/JORFTEXT000000314905.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9611396" } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000001867469", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002274299", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001491975", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001142490", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001295333", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002274300", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001095278", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001681017", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002271788", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001867470", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002463824", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001867471", "@fin": "2999-01-01", "@num": "12", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002071354", "@fin": "2999-01-01", "@num": "13", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001867472", "@fin": "2999-01-01", "@num": "14", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001295334", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001681018", "@fin": "2999-01-01", "@num": "16", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001491976", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001681019", "@fin": "2999-01-01", "@num": "18", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001867473", "@fin": "2999-01-01", "@num": "19", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002071355", "@fin": "2999-01-01", "@num": "20", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002463825", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002463826", "@fin": "2999-01-01", "@num": "22", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002463827", "@fin": "2999-01-01", "@num": "23", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002271789", "@fin": "2999-01-01", "@num": "24", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001867474", "@fin": "2999-01-01", "@num": "25", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002271790", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001095279", "@fin": "2999-01-01", "@num": "27", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001867475", "@fin": "2999-01-01", "@num": "28", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001095280", "@fin": "2999-01-01", "@num": "29", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001491977", "@fin": "2999-01-01", "@num": "30", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001867476", "@fin": "2999-01-01", "@num": "31", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002463828", "@fin": "2999-01-01", "@num": "32", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002463829", "@fin": "2999-01-01", "@num": "33", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001681020", "@fin": "2999-01-01", "@num": "34", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002071356", "@fin": "2999-01-01", "@num": "35", 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