{ "article": { "LEGIARTI000006272946": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1974-07-17" } }, "META_COMMUN": { "ID": "LEGIARTI000006272946", "URL": "article/LEGI/ARTI/00/00/06/27/29/LEGIARTI000006272946.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEACXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 206 5, 207, 208, 209 quinquies, 209 sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000333538", "#text": "LOI 74-644 1974-07-16 Finances rectificative pour 1974 JORF 17 JUILLET", "@sens": "source", "@cidtexte": "JORFTEXT000000333538", "@numtexte": "74-644", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-07-16" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000333538", "@num": "74-644", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°74-644 du 16 juillet 1974 DE FINANCES RECTIFICATIVE POUR 1974", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000333538", "@c_titre_court": "Loi n°74-644 du 16 juillet 1974" }, { "@fin": "2999-01-01", "#text": "Loi n° 74-644 du 16 juillet 1974 DE FINANCES RECTIFICATIVE POUR 1974", "@debut": "1974-07-17", "@id_txt": "LEGITEXT000006068484", "@c_titre_court": "Loi n° 74-644 du 16 juillet 1974" } ], "@date_publi": "1974-07-17", "@date_signature": "1974-07-16" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006272946", "@fin": "2007-09-01", "@num": "1", "@etat": "PERIME", "@debut": "1974-07-17", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001496329", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. LES PERSONNES MORALES PASSIBLES DE L'IMPOT SUR LES SOCIETES SONT ASSUJETTIES A UNE CONTRIBUTION EXCEPTIONNELLE EGALE A 18 % DE L'IMPOT SUR LES SOCIETES CALCULE D'APRES LES RESULTATS DU DERNIER EXERCICE CLOS AVANT LE 1ER JANVIER 1974 OU, LORSQUE AUCUN EXERCICE N'A ETE CLOS EN 1973, D'APRES LES RESULTATS DE LA DERNIERE PERIODE D'IMPOSITION. EN CAS D'EXERCICE D'UNE DUREE INFERIEURE OU SUPERIEURE A UN AN, L'IMPOT PRIS EN CONSIDERATION EST CALCULE SUR LA BASE DES BENEFICES RAPPORTES A UNE PERIODE DE DOUZE MOIS.
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EN CE QUI CONCERNE LES SOCIETES SOUMISES A L'IMPOT SUR LES SOCIETES EN VERTU DES ARTICLES 209 QUINQUIES ET 209 SEXIES DU CODE GENERAL DES IMPOTS, LA CONTRIBUTION EXCEPTIONNELLE EST CALCULEE, POUR CHACUN DES SOCIETES MERES OU FILIALES, D'APRES LE MONTANT DE L'IMPOT SUR LES SOCIETES QUI AURAIT ETE DU POUR LA PERIODE DE REFERENCE EN L'ABSENCE D'APPLICATION DE CES ARTICLES.
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QUELS QUE SOIENT LES RESULTATS DE LA PERIODE D'IMPOSITION CONSIDEREE, LA CONTRIBUTION EXCEPTIONNELLE NE PEUT ETRE INFERIEURE A 3 000 F.
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TOUTEFOIS, POUR LES SOCIETES EMPLOYANT MOINS DE DIX SALARIES ET DONT LE CHIFFRE D'AFFAIRES EST INFERIEUR A 600 000 F, LA CONTRIBUTION MINIMALE DE 3 000 F VISEE A L'ALINEA PRECEDENT EST ADMISE EN DEDUCTION DE L'IMPOT SUR LES SOCIETES DU PENDANT LES ANNEES 1975 A 1977.
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II. LA CONTRIBUTION EXCEPTIONNELLE DOIT ETRE PAYEE SPONTANEMENT A LA CAISSE DU COMPTABLE DU TRESOR CHARGE DU RECOUVREMENT DE L'IMPOT SUR LES SOCIETES AU PLUS TARD LE 31 JUILLET 1974. UNE MAJORATION DE 10 % EST APPLIQUEE AUX SOMMES NON VERSEES A CETTE DATE ; LE RECOUVREMENT DE CES SOMMES ET DE LA MAJORATION EST, DANS CE CAS, EFFECTUE EN VERTU D'UN ROLE EMIS PAR LE DIRECTEUR DES SERVICES FISCAUX.
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TOUTEFOIS, LES SOCIETES VISEES AU DERNIER ALINEA DU PARAGRAPHE I CI-DESSUS AURONT LA FACULTE D'EFFECTUER CE VERSEMENT EN DEUX FRACTIONS EGALES AU PLUS TARD, L'UNE LE 31 JUILLET 1974 ET L'AUTRE LE 31 OCTOBRE 1974.
\n LES RECLAMATIONS SONT PRESENTEES, INSTRUITES ET JUGEES COMME EN MATIERE D'IMPOT SUR LES SOCIETES. LE RECOUVREMENT EST GARANTI PAR LES SURETES ET PRIVILEGES PREVUS POUR CET IMPOT.
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III. LA CONTRIBUTION EXCEPTIONNELLE N'EST PAS ADMISE DANS LES CHARGES DEDUCTIBLES POUR L'ETABLISSEMENT DE L'IMPOT SUR LES SOCIETES.
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IV. LES DISPOSITIONS QUI PRECEDENT NE SONT PAS APPLICABLES : AUX ORGANISMES SANS BUT LUCRATIF VISES A L'ARTICLE 206 5 DU CODE GENERAL DES IMPOTS ;
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AUX PERSONNES MORALES VISEES AUX ARTICLES 207 ET 208 DU MEME CODE QUI ONT ETE EXONEREES DE L'IMPOT SUR LES SOCIETES POUR L'ENSEMBLE DES RESULTATS DE LA PERIODE DE REFERENCE ;
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AUX SOCIETES EN LIQUIDATION.
" } }, "LEGIARTI000006272947": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1974-07-17" } }, "META_COMMUN": { "ID": "LEGIARTI000006272947", "URL": "article/LEGI/ARTI/00/00/06/27/29/LEGIARTI000006272947.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEACXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 22, 23, 24, 25", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000333538", "#text": "LOI 74-644 1974-07-16 Finances rectificative pour 1974 JORF 17 JUILLET", "@sens": "source", "@cidtexte": "JORFTEXT000000333538", "@numtexte": "74-644", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-07-16" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000333538", "@num": "74-644", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°74-644 du 16 juillet 1974 DE FINANCES RECTIFICATIVE POUR 1974", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000333538", "@c_titre_court": "Loi n°74-644 du 16 juillet 1974" }, { "@fin": "2999-01-01", "#text": "Loi n° 74-644 du 16 juillet 1974 DE FINANCES RECTIFICATIVE POUR 1974", "@debut": "1974-07-17", "@id_txt": "LEGITEXT000006068484", "@c_titre_court": "Loi n° 74-644 du 16 juillet 1974" } ], "@date_publi": "1974-07-17", "@date_signature": "1974-07-16" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006272947", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "1974-07-17", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001117393", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. EN CE QUI CONCERNE LES BIENS D'EQUIPEMENT ACQUIS PAR LES ENTREPRISES OU FABRIQUES PAR ELLES ENTRE LE 30 JUIN 1974 ET LE 1ER JUILLET 1975, LES COEFFICIENTS UTILISES POUR LE CALCUL DE L'AMORTISSEMENT DEGRESSIF SONT REDUITS RESPECTIVEMENT A 1, 1,5 ET 2 SUIVANT QUE LA DUREE NORMALE D'UTILISATION DES BIENS EST DE TROIS OU QUATRE ANS, CINQ OU SIX ANS ET SUPERIEURE A SIX ANS.
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II. LE GOUVERNEMENT POURRA RETABLIR PAR DECRET EN CONSEIL D'ETAT, PRIS AVANT LE 30 JUIN 1975, LES MODALITES DE L'AMORTISSEMENT DEGRESSIF FIXEES PAR LES ARTICLES 22 A 25 DE L'ANNEXE II DU CODE GENERAL DES IMPOTS.
\n
" } }, "LEGIARTI000006272948": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1974-07-17" } }, "META_COMMUN": { "ID": "LEGIARTI000006272948", "URL": "article/LEGI/ARTI/00/00/06/27/29/LEGIARTI000006272948.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEACXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 quater", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000333538", "#text": "LOI 74-644 1974-07-16 Finances rectificative pour 1974 JORF 17 JUILLET", "@sens": "source", "@cidtexte": "JORFTEXT000000333538", "@numtexte": "74-644", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-07-16" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000333538", "@num": "74-644", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°74-644 du 16 juillet 1974 DE FINANCES RECTIFICATIVE POUR 1974", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000333538", "@c_titre_court": "Loi n°74-644 du 16 juillet 1974" }, { "@fin": "2999-01-01", "#text": "Loi n° 74-644 du 16 juillet 1974 DE FINANCES RECTIFICATIVE POUR 1974", "@debut": "1974-07-17", "@id_txt": "LEGITEXT000006068484", "@c_titre_court": "Loi n° 74-644 du 16 juillet 1974" } ], "@date_publi": "1974-07-17", "@date_signature": "1974-07-16" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006272948", "@fin": "2007-09-01", "@num": "3", "@etat": "PERIME", "@debut": "1974-07-17", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002079504", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. LES COTISATIONS DES CONTRIBUABLES SOUMIS A L' IMPOT SUR LE REVENU AU TITRE DES REVENUS 1973, QUI EXCEDENT 3500 F, SONT AUGMENTEES DE MAJORATIONS EXCEPTIONNELLES ET REMBOURSABLES EN TOUT OU PARTIE .
\n CES MAJORATIONS SONT CALCULEES PAR PART DE QUOTIENT FAMILIAL SELON LE BAREME SUIVANT :
\n MONTANT DE LA COTISATION PAR PART :
\n 2 501 F A 5 000 F : TAUX DE LA MAJORATION EXCEPTIONNELLE : 5 % DONT LA TOTALITE EST REMBOURSABLE :
\n 5 001 F A 10 000 F : TAUX DE LA MAJORATION EXCEPTIONNELLE : 10 % DONT LA MOITIE RESTITUABLE .
\n 10 001 F A 100 000 F : TAUX DE LA MAJORATION EXCEPTIONNELLE : 15 % DONT LE TIERS RESTITUABLE :
\n PLUS DE 100 000 F : TAUX DE LA MAJORATION EXCEPTIONNELLE : 20 % DONT LE QUART RESTITUABLE .
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LE MONTANT DES COTISATIONS S'ENTEND AVANT DEDUCTION, S'IL Y A LIEU DU CREDIT D' IMPOT, DE L' IMPOT DEJA PAYE AU TRESOR (AVOIR FISCAL), AINSI QUE DES PRELEVEMENTS NON LIBERATOIRES OPERES SUR LES PROFITS IMMOBILIERS VISES A L' ARTICLE 235 QUATER DU CODE GENERAL DES IMPOTS.
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LES MAJORATIONS SONT ATTENUEES DES SOMMES SUIVANTES :
\n MONTANT THEORIQUE DE LA MAJORATION PAR PART :
\n 125 F A 167 F : SOMME A SOUSTRAIRE DE CE MONTANT THEORIQUE : TRIPLE DE LA DIFFERENCE ENTRE 167 F ET LE MONTANT THEORIQUE .
\n 175 F A 233 F : SOMME A SOUSTRAIRE DE CE MONTANT THEORIQUE : TRIPLE DE LA DIFFERENCE ENTRE 233 F ET LE MONTANT THEORIQUE .
\n 500 F A 584 F : SOMME A SOUSTRAIRE DE CE MONTANT THEORIQUE : TRIPLE DE LA DIFFERENCE ENTRE 584 F ET LE MONTANT THEORIQUE .
\n 1 500 F A 1 667 F : SOMME A SOUSTRAIRE DE CE MONTANT THEORIQUE :
\n TRIPLE DE LA DIFFERENCE ENTRE 1 667 F ET LE MONTANT THEORIQUE .
\n 20 000 F A 21 667 F : SOMME A SOUSTRAIRE DE CE MONTANT THEORIQUE :
\n TRIPLE DE LA DIFFERENCE ENTRE 21 667 F ET LE MONTANT THEORIQUE .
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II. LA MAJORATION EXCEPTIONNELLE FAIT L'OBJET D'UN ROLE SPECIAL QUI EST EMIS ET RECOUVRE SUIVANT LA PROCEDURE, LES GARANTIES ET LES SANCTIONS PREVUES EN MATIERE D' IMPOT SUR LE REVENU . LES RECLAMATIONS SONT INSTRUITES ET JUGEES COMME POUR CET IMPOT . LA MAJORATION EXCEPTIONNELLE EST EXIGIBLE QUINZE JOURS [*DELAI*] APRES LA DATE DE MISE EN RECOUVREMENT DU ROLE . UNE PENALITE DE 10 % DES SOMMES RESTANT DUES EST MISE A LA CHARGE DES CONTRIBUABLES QUI NE SE SONT PAS ACQUITTES DANS LE DELAI DE QUINZAINE A COMPTER DE LA DATE D' EXIGIBILITE .
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III. LES SOMMES DEVANT DONNER LIEU A RESTITUTION EN APPLICATION DU PARAGRAPHE I SERONT REMBOURSEES AVANT LE 30 SEPTEMBRE 1975 .
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IV. LES DISPOSITIONS DU PRESENT ARTICLE NE SONT PAS APPLICABLES AU CONTRIBUABLES QUI ONT CESSE OU QUI CESSERONT DE PERCEVOIR LEUR TRAITEMENT OU SALAIRE D' ACTIVITE ENTRE LE 1ER OCTOBRE 1973 ET LE 1ER OCTOBRE 1974 QUE SI LEUR COTISATION POUR 1973 EST SUPERIEURE A 3 500 F PAR PART .
\n
" } }, "LEGIARTI000006272949": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1974-07-17" } }, "META_COMMUN": { "ID": "LEGIARTI000006272949", "URL": "article/LEGI/ARTI/00/00/06/27/29/LEGIARTI000006272949.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEACXXXXXX005AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 35 A, 150 ter, 150 quinquies, 235 quater", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000333538", "#text": "LOI 74-644 1974-07-16 Finances rectificative pour 1974 JORF 17 JUILLET", "@sens": "source", "@cidtexte": "JORFTEXT000000333538", "@numtexte": "74-644", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-07-16" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000333538", "@num": "74-644", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°74-644 du 16 juillet 1974 DE FINANCES RECTIFICATIVE POUR 1974", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000333538", "@c_titre_court": "Loi n°74-644 du 16 juillet 1974" }, { "@fin": "2999-01-01", "#text": "Loi n° 74-644 du 16 juillet 1974 DE FINANCES RECTIFICATIVE POUR 1974", "@debut": "1974-07-17", "@id_txt": "LEGITEXT000006068484", "@c_titre_court": "Loi n° 74-644 du 16 juillet 1974" } ], "@date_publi": "1974-07-17", "@date_signature": "1974-07-16" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006272949", "@fin": "2999-01-01", "@num": "5", "@etat": "VIGUEUR", "@debut": "1974-07-17", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001884192", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. 1- IL EST INSTITUE UNE TAXE EXCEPTIONNELLE SUR LES PROFITS IMMOBILIERS REALISES EN 1973 PAR LES PERSONNES PHYSIQUES ET MORALES RELEVANT DE L'IMPOT SUR LE REVENU. CES PROFITS S'ENTENDENT :
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DES PLUS-VALUES DE CESSION DE TERRAINS A BATIR, DEFINIES AUX ARTICLES 150 TER ET 150 QUINQUIES DU CODE GENERAL DES IMPOTS ; DES PROFITS DE LOTISSEMENT ;
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DES PROFITS CONSECUTIFS A LA VENTE D'IMMEUBLES ACQUIS OU ACHEVES DEPUIS MOINS DE CINQ ANS, TELS QU'ILS SONT DEFINIS A L'ARTICLE 35 A DU MEME CODE ;
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DES PROFITS DE CONSTRUCTION PASSIBLES DES PRELEVEMENTS VISES PAR L'ARTICLE 235 QUATER.
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2- LA TAXE EST EGALE A 10 % DU MONTANT DES PROFITS ENUMERES AU 1- CI-DESSUS, TELS QU'ILS ONT ETE RETENUS POUR L'ASSIETTE DU PRELEVEMENT OU DE L'IMPOT SUR LE REVENU. ELLE EST DUE PAR LA PERSONNE REDEVABLE DE L'UNE OU L'AUTRE DE CES IMPOSITIONS ET NE PEUT FAIRE L'OBJET D'AUCUNE DEDUCTION OU IMPUTATION. LA TAXE EST ASSISE ET RECOUVREE, EN CE QUI CONCERNE LES PROFITS DE CONSTRUCTION, SUIVANT LES PROCEDURES, LES GARANTIES ET LES SANCTIONS PREVUES POUR LE PRELEVEMENT, ET EN CE QUI CONCERNE LES AUTRES PROFITS, SUIVANT CELLES PREVUES POUR L'IMPOT SUR LE REVENU. LES RECLAMATIONS SONT INSTRUITES ET JUGEES COMME POUR CET IMPOT.
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II. LA FRACTION TAXABLE DES PLUS-VALUES CONSECUTIVES A LA CESSION DE TERRAINS A BATIR ACQUIS AUTREMENT QUE PAR SUCCESSION OU DONATION-PARTAGE EST PORTEE DE 70 A 100 %, SAUF POUR CE QUI CONCERNE LES PLUS-VALUES DEGAGEES A L'OCCASION DE CESSIONS OPEREES DANS LE CADRE D'UNE DECLARATION D'UTILITE PUBLIQUE.
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CETTE DISPOSITION EST APPLICABLE AUX PLUS-VALUES REALISEES POSTERIEUREMENT AU 30 JUIN 1974.
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III. 1- A COMPTER DES EXERCICES CLOS POSTERIEUREMENT AU 30 JUIN 1974, LE MONTANT NET DES PLUS-VALUES A LONG TERME REALISEES PAR LES ENTREPRISES ASSUJETTIES A L'IMPOT SUR LES SOCIETES OU A L'IMPOT SUR LE REVENU PROVENANT DE LA CESSION DE TERRAINS OU D'IMMEUBLES ASSIMILES TELS QU'ILS SONT DEFINIS AU I DE L'ARTICLE 150 TER DU CODE GENERAL DES IMPOTS, EST TAXE AU TAUX DE 25 %. CE MONTANT PEUT ETRE COMPENSE AVEC LE DEFICIT D'EXPLOITATION DE L'EXERCICE, MAIS NE PEUT ETRE DIMINUE DU MONTANT DES MOINS-VALUES AFFERENTES AUX AUTRES ELEMENTS DE L'ACTIF IMMOBILISE.
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2- LES DISPOSITIONS DU 1 SONT APPLICABLES AUX PLUS-VALUES AFFERENTES AUX TITRES DES SOCIETES DONT L'ACTIF EST CONSTITUE PRINCIPALEMENT PAR DES BIENS DEFINIS AU I DE L'ARTICLE 150 TER DU CODE GENERAL DES IMPOTS.
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IV. LE GOUVERNEMENT DEPOSERA AVANT LE 30 JUIN 1975 UN PROJET DE LOI PORTANT REFORME DE LA FISCALITE IMMOBILIERE.
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" } }, "LEGIARTI000006316809": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1974-07-17" } }, "META_COMMUN": { "ID": "LEGIARTI000006316809", "URL": "article/LEGI/ARTI/00/00/06/31/68/LEGIARTI000006316809.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEACXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 168", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000333538", "#text": "LOI 74-644 1974-07-16 Finances rectificative pour 1974 JORF 17 JUILLET", "@sens": "source", "@cidtexte": "JORFTEXT000000333538", "@numtexte": "74-644", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-07-16" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000333538", "@num": "74-644", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°74-644 du 16 juillet 1974 DE FINANCES RECTIFICATIVE POUR 1974", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000333538", "@c_titre_court": "Loi n°74-644 du 16 juillet 1974" }, { "@fin": "2999-01-01", "#text": "Loi n° 74-644 du 16 juillet 1974 DE FINANCES RECTIFICATIVE POUR 1974", "@debut": "1974-07-17", "@id_txt": "LEGITEXT000006068484", "@c_titre_court": "Loi n° 74-644 du 16 juillet 1974" } ], "@date_publi": "1974-07-17", "@date_signature": "1974-07-16" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316809", "@fin": "2007-09-01", "@num": "4", "@etat": "PERIME", "@debut": "1974-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. Paragraphes modificateurs
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III. Pour les éléments dont disposent conjointement plusieurs personnes, la base est fixée proportionnellement aux droits de chacune d'entre elles .
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IV. et V. Paragraphes modificateurs
\n
VI. Ces dispositions prennent effet pour l'imposition des revenus de l'année 1973.
" } }, "LEGIARTI000006580893": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1090", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-06-22", "DATE_DEBUT": "1978-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006580893", "URL": "article/LEGI/ARTI/00/00/06/58/08/LEGIARTI000006580893.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAA0XXXXXXX1090AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code rural L732-1", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Code rural L742-1", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "JORFTEXT000000507528", "#text": "Décret 55-433 1955-04-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507528", "@numtexte": "55-433", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-04-16" }, { "#text": "Décret 63-775 1963-07-31 art. 5 JORF 2 août 1963", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "JORFTEXT000000321397", "#text": "Loi 70-1218 1970-12-23 art. 3 JORF 25 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000321397", "@numtexte": "70-1218", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-23" }, { "@id": "JORFTEXT000000322076", "#text": "Loi 71-563 1971-07-13 art. 6 JORF 14 juillet 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000322076", "@numtexte": "71-563", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-13" }, { "@id": "JORFTEXT000000509305", "#text": "Loi 72-8 1972-01-03 art. 9 JORF 5 janvier 1972 en vigueur le 1er juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000509305", "@numtexte": "72-8", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "JORFTEXT000000333538", "#text": "Loi 74-644 1974-07-16 art. 14 JORF 17 juillet 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000333538", "@numtexte": "74-644", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1974-07-16" }, { "@id": "LEGIARTI000006601338", "@num": "6", "#text": "Rapport - art. 6 (V) JORF 22 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000583733", "@nortexte": "AGRX0000054R", "@numtexte": "2000-550", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "JORFTEXT000000422094", "#text": "Loi 2003-591 2003-07-02 art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000022333851", "@num": "D542-35", "#text": "Code de la sécurité sociale. - art. D542-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585493", "@num": "L732-1", "#text": "Code rural - art. L732-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585722", "@num": "L742-1", "#text": "Code rural - art. L742-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743192", "@num": "L511-1", "#text": "Code de la sécurité sociale. - art. L511-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006152107", "@fin": "2000-06-22", "#text": "Section 4 : Prestations.", "@debut": "1960-05-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138273", "@fin": "2000-06-22", "#text": "Chapitre III : Prestations familiales", "@debut": "1955-04-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121386", "@fin": "2999-01-01", "#text": "Titre II : Mutualité sociale agricole", "@debut": "1955-04-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098255", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "1955-04-19" } ] }, "@cid": "LEGITEXT000006071366", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural (ancien)", "@debut": "1955-04-19", "@id_txt": "LEGITEXT000006071366", "@c_titre_court": "Code rural ancien" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006580893", "@fin": "2000-06-22", "@num": "1090", "@etat": "ABROGE", "@debut": "1978-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les prestations familiales faisant l'objet du présent chapitre sont celles qu'énumère l'article L. 511-1 du code de la sécurité sociale. Les dispositions générales du livre V dudit code leur sont applicables.
\n
" } }, "LEGIARTI000006580895": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1091", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-06-22", "DATE_DEBUT": "1978-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006580895", "URL": "article/LEGI/ARTI/00/00/06/58/08/LEGIARTI000006580895.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAA0XXXXXXX1091AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code rural 1090", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L742-1", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "JORFTEXT000000507528", "#text": "Décret 55-433 1955-04-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507528", "@numtexte": "55-433", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-04-16" }, { "#text": "Décret 62-806 1962-07-12 art. 1 JORF 18 juillet 1962", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Loi 1947-06-25 art. 17", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1948-03-02 art. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000333538", "#text": "Loi 74-644 1974-07-16 art. 14 JORF 17 juillet 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000333538", "@numtexte": "74-644", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1974-07-16" }, { "@id": "LEGIARTI000006755962", "@num": "17", "#text": "Loi n°75-574 du 4 juillet 1975 - art. 17 (Ab) JORF 5 juillet 1975 en vigueur le 1er janvier 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000521950", "@numtexte": "75-574", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-04" }, { "@id": "LEGIARTI000006601338", "@num": "6", "#text": "Rapport - art. 6 (V) JORF 22 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000583733", "@nortexte": "AGRX0000054R", "@numtexte": "2000-550", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "JORFTEXT000000422094", "#text": "Loi 2003-591 2003-07-02 art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006585722", "@num": "L742-1", "#text": "Code rural - art. L742-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006152107", "@fin": "2000-06-22", "#text": "Section 4 : Prestations.", "@debut": "1960-05-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138273", "@fin": "2000-06-22", "#text": "Chapitre III : Prestations familiales", "@debut": "1955-04-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121386", "@fin": "2999-01-01", "#text": "Titre II : Mutualité sociale agricole", "@debut": "1955-04-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098255", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "1955-04-19" } ] }, "@cid": "LEGITEXT000006071366", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural (ancien)", "@debut": "1955-04-19", "@id_txt": "LEGITEXT000006071366", "@c_titre_court": "Code rural ancien" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006580895", "@fin": "2000-06-22", "@num": "1091", "@etat": "ABROGE", "@debut": "1978-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les prestations familiales visées à l'article 1090, servies aux personnes salariées du régime agricole, sont calculées sur les mêmes bases que celles des salariés des professions commerciales et industrielles.
\n
" } }, "LEGIARTI000006580897": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1092", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-06-22", "DATE_DEBUT": "1978-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006580897", "URL": "article/LEGI/ARTI/00/00/06/58/08/LEGIARTI000006580897.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAA0XXXXXXX1092AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006585494", "@num": "L732-2", "#text": "Code rural - art. L732-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 1090", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L732-2", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "JORFTEXT000000507528", "#text": "Décret 55-433 1955-04-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507528", "@numtexte": "55-433", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-04-16" }, { "#text": "Loi 1946-08-22 art. 11", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1947-06-25 art. 17 al. 1, al. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1948-03-02 art. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000333538", "#text": "Loi 74-644 1974-07-16 art. 14 JORF 17 juillet 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000333538", "@numtexte": "74-644", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1974-07-16" }, { "@id": "LEGIARTI000006755962", "@num": "17", "#text": "Loi n°75-574 du 4 juillet 1975 - art. 17 (Ab) JORF 5 juillet 1975 en vigueur le 1er janvier 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000521950", "@numtexte": "75-574", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-04" }, { "@id": "LEGIARTI000006601338", "@num": "6", "#text": "Rapport - art. 6 (V) JORF 22 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000583733", "@nortexte": "AGRX0000054R", "@numtexte": "2000-550", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "JORFTEXT000000422094", "#text": "Loi 2003-591 2003-07-02 art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006152107", "@fin": "2000-06-22", "#text": "Section 4 : Prestations.", "@debut": "1960-05-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138273", "@fin": "2000-06-22", "#text": "Chapitre III : Prestations familiales", "@debut": "1955-04-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121386", "@fin": "2999-01-01", "#text": "Titre II : Mutualité sociale agricole", "@debut": "1955-04-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098255", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "1955-04-19" } ] }, "@cid": "LEGITEXT000006071366", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural (ancien)", "@debut": "1955-04-19", "@id_txt": "LEGITEXT000006071366", "@c_titre_court": "Code rural ancien" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006580897", "@fin": "2000-06-22", "@num": "1092", "@etat": "ABROGE", "@debut": "1978-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les prestations familiales visées à l'article 1090, servies aux personnes non salariées du régime agricole, sont calculées sur les mêmes bases que celles des salariés des professions commerciales et industrielles.
\n
" } }, "LEGIARTI000006615093": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "265 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-30", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615093", "URL": "article/LEGI/ARTI/00/00/06/61/50/LEGIARTI000006615093.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX3X265DAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code rural 1106-1 à 1106-16, 1026", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Décret 72-357 1972-04-28 art. 1 JORF 6 mai 1972", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "JORFTEXT000000320878", "#text": "Loi 67-1114 1967-12-21 art. 13 JORF 22 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000508816", "#text": "Loi 72-1121 1972-12-20 art. 73 III Finances pour 1973 JORF 21 décembre 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "JORFTEXT000000333538", "#text": "Loi 74-644 1974-07-16 art. 6 I Finances rectificative pour 1974 JORF 17 juillet 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000333538", "@numtexte": "74-644", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1974-07-16" }, { "@id": "LEGIARTI000006273370", "@num": "17", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 17 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006273520", "@num": "46", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 46 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006273742", "@num": "30", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 30 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006274464", "@num": "21", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 21 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274781", "@num": "12", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 12 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006275134", "@num": "28", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 28 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006317676", "@num": "37", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 37 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317981", "@num": "29", "#text": "Loi - art. 29 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000018072968", "@num": "21", "#text": "Décret n°2006-1574 du 11 décembre 2006 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000427418", "@nortexte": "BUDD0670016D", "@numtexte": "2006-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-11" }, { "@id": "LEGIARTI000018072958", "@num": "25", "#text": "Décret n°2006-1574 du 11 décembre 2006 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000427418", "@nortexte": "BUDD0670016D", "@numtexte": "2006-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-11" }, { "@id": "LEGITEXT000018046515", "#text": "Décret n°2008-93 du 29 janvier 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018038935", "@nortexte": "BCFD0765846D", "@numtexte": "2008-93", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-29" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000032863482", "@num": "5", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000006615140", "@num": "265 quinquies", "#text": "Code des douanes - art. 265 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869406", "@num": "265 ter", "#text": "Code des douanes - art. 265 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615800", "@num": "299 bis", "#text": "Code des douanes - art. 299 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615093", "@fin": "1990-12-30", "@num": "265 quater", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615094", "@fin": "2007-01-01", "@num": "265 quater", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006615095", "@fin": "2024-01-01", "@num": "265 quater", "@etat": "ABROGE", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. L'essence de pétrole autre que le supercarburant employé aux usages énumérés au 2 ci-dessous bénéficie d'un dégrèvement de la taxe intérieure de consommation ramenant le montant de la taxe supportée par ce produit à 24,47 F par hectolitre.
\n
Le pétrole lampant employé aux mêmes usages bénéficie d'un dégrèvement de la taxe intérieure de consommation ramenant le montant de la taxe supportée par ce produit à 9,82 F par hectolitre.
\n
2. Les attributions d'essence et de pétrole lampant détaxés sont limitées :
\n
a) aux travaux agricoles réalisés au moyen de matériels de traction, de traitement des cultures, et de récolte, fonctionnant à l'essence ou au pétrole dans les exploitations ne disposant d'aucun matériel analogue fonctionnant au fuel. Elles sont limitées aux quinze premiers hectares de surface cultivée et calculées sans réduction sur les dix premiers hectares et avec une réduction de moitié sur les cinq hectares suivants. Par dérogation, elles sont attribuées sans limitation de surface, dans les exploitations situées dans les zones d'économie montagnarde ;
\n
b) aux utilisateurs de moteurs mobiles pour l'irrigation, pour la traite mécanique, pour les treuils mobiles dans la viticulture et les scies tronçonneuses pour les travaux forestiers.
\n
Sauf pour l'utilisation des scies tronçonneuses dans les travaux forestiers, les attributions d'essence ou de pétrole lampant détaxé ne peuvent être faites qu'au titre des exploitations agricoles dont le chef, soit bénéficie de prestations de l'assurance maladie, invalidité et maternité visée aux articles 1106 (1 à 16) du code rural ou en est exclu en application de l'article 1106 (1, 5°, 2e alinéa), soit bénéficie des prestations des assurances sociales agricoles en application de l'article 1026 du code rural. Toutefois, cette disposition ne s'applique pas aux agriculteurs qui ont perçu l'année précédant celle de l'attribution de carburant détaxé, au titre d'une autre activité, un revenu qui ne dépasse pas le double du salaire minimum interprofessionnel de croissance.
\n
Il ne sera fait aucune attribution pour les droits représentant un total annuel inférieur à 100 litres par exploitation.
\n
3. Les conditions d'application du présent article sont fixées par décret.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006580893", "cible": false, "cidtexte": "JORFTEXT000000333538", "id": "JORFTEXT000000333538", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006615093", "cible": false, "cidtexte": "JORFTEXT000000333538", "id": "JORFTEXT000000333538", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006580895", "cible": false, "cidtexte": "JORFTEXT000000333538", "id": "JORFTEXT000000333538", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006580897", "cible": false, "cidtexte": "JORFTEXT000000333538", "id": "JORFTEXT000000333538", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006316809", "cible": false, "cidtexte": "JORFTEXT000000333538", "id": "JORFTEXT000000333538", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006272947", "cible": false, "cidtexte": "JORFTEXT000000333538", "id": "JORFTEXT000000333538", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006272949", "cible": false, "cidtexte": "JORFTEXT000000333538", "id": "JORFTEXT000000333538", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006272948", "cible": false, "cidtexte": "JORFTEXT000000333538", "id": "JORFTEXT000000333538", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006272946", "cible": false, "cidtexte": "JORFTEXT000000333538", "id": "JORFTEXT000000333538", "typelien": "CREATION" } ], "texte_version": { "JORFTEXT000000333538": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006068484", "#text": "Loi n°74-644 du 16 juillet 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000333538", "@numtexte": "74-644", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-07-16" }, { "@id": "LEGIARTI000006272946", "@num": "1", "#text": "Loi n°74-644 du 16 juillet 1974 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333538", "@numtexte": "74-644", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-07-16" }, { "@id": "LEGIARTI000006272947", "@num": "2", "#text": "Loi n°74-644 du 16 juillet 1974 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333538", "@numtexte": "74-644", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-07-16" }, { "@id": "LEGIARTI000006272948", "@num": "3", "#text": "Loi n°74-644 du 16 juillet 1974 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333538", "@numtexte": "74-644", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-07-16" }, { "@id": "LEGIARTI000006316809", "@num": "4", "#text": "Loi n°74-644 du 16 juillet 1974 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333538", "@numtexte": "74-644", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-07-16" }, { "@id": "LEGIARTI000006272949", "@num": "5", "#text": "Loi n°74-644 du 16 juillet 1974 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333538", "@numtexte": "74-644", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-07-16" }, { "@id": "JORFTEXT000000304613", "#text": "Décret n°74-655 du 25 juillet 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000304613", "@numtexte": "74-655", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-07-25" }, { "@id": "JORFTEXT000000500573", "#text": "Décret n°75-862 du 2 septembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000500573", "@numtexte": "75-862", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1975-09-02" }, { "@id": "JORFTEXT000000888372", "#text": "Loi n°76-539 du 22 juin 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000888372", "@numtexte": "76-539", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-06-22" }, { "@id": "JORFARTI000002293521", "@num": "5", "#text": "Loi n°76-539 du 22 juin 1976 - art. 5, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000888372", "@numtexte": "76-539", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-06-22" }, { "@id": "JORFTEXT000000886334", "#text": "Loi n°77-608 du 14 juin 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000886334", "@numtexte": "77-608", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-14" }, { "@id": "JORFARTI000001690756", "@num": "5", "#text": "Loi n°77-608 du 14 juin 1977 - art. 5, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000886334", "@numtexte": "77-608", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-14" }, { "@id": "JORFTEXT000000887507", "#text": "Loi n°77-1466 du 30 décembre 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000887507", "@numtexte": "77-1466", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFARTI000001310718", "@num": "11", "#text": "Loi n°77-1466 du 30 décembre 1977 - art. 11, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000887507", "@numtexte": "77-1466", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006615093", "@num": "265 quater", "#text": "Code des douanes - art. 265 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580893", "@num": "1090", "#text": "Code rural ancien - art. 1090 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580895", "@num": "1091", "#text": "Code rural ancien - art. 1091 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580897", "@num": "1092", "#text": "Code rural ancien - art. 1092 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°74-644 du 16 juillet 1974", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1974", "LOI DE FINANCES", "LOI DE FINANCES RECTIFICATIVE", "COLLECTIF BUDGETAIRE", "FAMILLE", "EMPRUNT EN DEVISE ETRANGERE", "CREATION", "GESTION", "TAXE EXCEPTIONNELLE", "IMPOT", "COMBUSTIBLE", "PRODUIT PETROLIER", "SOCIETE", "PROFIT IMMOBILIER", "CODE RURAL", "TAXE INTERIEURE DE CONSOMMATION", "DEDUCTION", "PRETS", "COMPTE SPECIAL", "COMBUSTIBLE LIQUIDE", "CODE", "EMPRUNT", "IMPOT SUR LE REVENU", "PERSONNE PHYSIQUE", "SECURITE SOCIALE", "CHARGE", "GARANTIE DE STABILISATION DES CHARGES", "REGIME FISCAL", "RENTREE SCOLAIRE", "ALLOCATION", "BENEFICE CONSOLIDE", "TAXE", "FRAIS", "CREDIT DE PAIEMENT" ] }, "TITREFULL": "Loi n°74-644 du 16 juillet 1974 DE FINANCES RECTIFICATIVE POUR 1974" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000333538", "NUM": "74-644", "DATE_PUBLI": "1974-07-17", "DATE_TEXTE": "1974-07-16", "ORIGINE_PUBLI": "JORF du 17 juillet 1974", "PAGE_DEB_PUBLI": 7446 } }, "META_COMMUN": { "ID": "JORFTEXT000000333538", "URL": "texte/version/JORF/TEXT/00/00/00/33/35/JORFTEXT000000333538.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX974644" } } }, "JORFTEXT000000304613": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000333538", "#text": "Loi n°74-644 du 16 juillet 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000333538", "@numtexte": "74-644", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1974-07-16" } ] }, "TITRE": "Décret n°74-655 du 25 juillet 1974", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1974", "LOI DE FINANCES" ] }, "TITREFULL": "Décret n°74-655 du 25 juillet 1974 PORTANT REPARTITION DES CREDITS OUVERTS PAR LA LOI DE FINANCES RECTIFICATIVE POUR 1974" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000304613", "NUM": "74-655", "DATE_PUBLI": "1974-07-26", "DATE_TEXTE": "1974-07-25", "ORIGINE_PUBLI": "JORF du 26 juillet 1974", "PAGE_DEB_PUBLI": 7845 } }, "META_COMMUN": { "ID": "JORFTEXT000000304613", "URL": "texte/version/JORF/TEXT/00/00/00/30/46/JORFTEXT000000304613.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX974655" } } }, "JORFTEXT000000500573": { "SM": { "CONTENU": "ART. 195-BIS : INCORPORE AU CODE DES DOUANES LES ART. 6 ET 21 DE LA LOI 671175 DU 28-12-1967 (CONDITIONS D'AUTORISATION DE CREATION D'UN DROIT DE PORT OU D'UNE REDEVANCE SUR LES PRODUITS PETROLIERS)
ART. 219 : INCORPORE LES ART. 1 ET 2 DE LA LOI 75300 DU 29-04-1975 AU CODE SUSVISE (FRANCISATION DES NAVIRES)
ART. 270, 271, 272 ET 276 DU CODE SUSVISE INCORPORENT LES ART. 64-I, 64-II, 64-III ET 64-IV DE LA LOI 731150 DU 27-12-1973 (TAXE SUR LES NAVIRES DE COMMERCE, TAXE DE STATIONNEMENT, TAXE SUR LES MARCHANDISES) (DROITS DE PORTS ET REDEVANCES D'EQUIPEMENT).
ART. 44 : INCORPORE AU CODE SUSVISE L'ART. 1 DE LA LOI 711060 DU 24-12-1971 (DEFINITION DE LA ZONE MARITIME)
ART. 265-1 : INCORPORE AU CODE LE REGLEMENT CEE I-72 DU CONSEIL DU 20-12-1971 TAXES INTERIEURES SUR LES PRODUITS PETROLIERS OU DERIVES.
ART. 284-BIS-A : INCORPORE AU CODE L'ART. 4 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1974 (74644 DU 16-07-1974) (TAXE SPECIALE SUR LES VEHICULES ROUTIERS)
ART. 436 : MODALITES DE CALCULS DES PENALITES PECUNIAIRES REGLEMENT CEE 95068 DU CONSEIL DU 28-06-1968.
COMPLETE L'ART. 64-A DUDIT CODE DROIT DE COMMUNICATION DE L'ADMINISTRATION DES FINANCES." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705486", "#text": "Loi n°51-489 du 30 avril 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000705486", "@numtexte": "51-489", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-04-30" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000880580", "#text": "Loi n°67-1175 du 28 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000880580", "@numtexte": "67-1175", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-28" }, { "@id": "JORFARTI000001491501", "@num": "21", "#text": "Loi n°67-1175 du 28 décembre 1967 - art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000880580", "@numtexte": "67-1175", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-28" }, { "@id": "JORFTEXT000000888785", "#text": "Règlement Européen n°68-950 du 28 juin 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000888785", "@nortexte": "368R0950", "@numtexte": "68-950", "@typelien": "MODIFIE", "@naturetexte": "REGLEMENTEUROPEEN", "@datesignatexte": "1968-06-28" }, { "@id": "JORFTEXT000000321843", "#text": "Loi n°71-1060 du 24 décembre 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000321843", "@numtexte": "71-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-24" }, { "@id": "JORFTEXT000000875204", "#text": "Règlement Européen n°72-1 du 20 décembre 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000875204", "@nortexte": "372R0001", "@numtexte": "72-1", "@typelien": "MODIFIE", "@naturetexte": "REGLEMENTEUROPEEN", "@datesignatexte": "1971-12-20" }, { "@id": "JORFTEXT000000509756", "#text": "Loi n° 73-1150 du 27 décembre 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000509756", "@numtexte": "73-1150", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "JORFARTI000002471827", "@num": "64", "#text": "Loi n° 73-1150 du 27 décembre 1973 - art. 64", "@sens": "source", "@cidtexte": "JORFTEXT000000509756", "@numtexte": "73-1150", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "JORFTEXT000000333538", "#text": "Loi n°74-644 du 16 juillet 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000333538", "@numtexte": "74-644", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-07-16" }, { "@id": "JORFTEXT000000521932", "#text": "Loi n°75-300 du 29 avril 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000521932", "@numtexte": "75-300", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-04-29" }, { "@id": "LEGIARTI000006615591", "@num": "195 bis", "#text": "Code des douanes - art. 195 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615704", "@num": "219", "#text": "Code des douanes - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615271", "@num": "270", "#text": "Code des douanes - art. 270 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615274", "@num": "271", "#text": "Code des douanes - art. 271 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615277", "@num": "272", "#text": "Code des douanes - art. 272 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615287", "@num": "276", "#text": "Code des douanes - art. 276 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615241", "@num": "284 bis A", "#text": "Code des douanes - art. 284 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616054", "@num": "436", "#text": "Code des douanes - art. 436 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615439", "@num": "44", "#text": "Code des douanes - art. 44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615408", "@num": "64 A", "#text": "Code des douanes - art. 64 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°75-862 du 2 septembre 1975", "MCS_TXT": { "MC": [ "DOUANE", "CODE DES DOUANES", "CODIFICATION" ] }, "TITREFULL": "Décret n°75-862 du 2 septembre 1975 PORTANT INCORPORATION DANS LE CODE DES DOUANES DE DIVERS TEXTES MODIFIANT ET COMPLETANT CERTAINES DISPOSITIONS DE CE CODE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000500573", "NUM": "75-862", "DATE_PUBLI": "1975-09-20", "DATE_TEXTE": "1975-09-02", "ORIGINE_PUBLI": "JORF du 20 septembre 1975", "PAGE_DEB_PUBLI": 9709 } }, "META_COMMUN": { "ID": "JORFTEXT000000500573", "URL": "texte/version/JORF/TEXT/00/00/00/50/05/JORFTEXT000000500573.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX975862" } } }, "JORFTEXT000000886334": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000333538", "#text": "Loi n°74-644 du 16 juillet 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000333538", "@numtexte": "74-644", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-07-16" }, { "@id": "JORFTEXT000000700468", "#text": "Décret n°77-610 du 14 juin 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000700468", "@numtexte": "77-610", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-06-14" } ] }, "TITRE": "Loi n°77-608 du 14 juin 1977", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1977", "LOI DE FINANCES", "LOI DE FINANCES RECTIFICATIVE", "COLLECTIF BUDGETAIRE", "CREATION", "EMPRUNT", "EMPRUNT EN DEVISE ETRANGERE", "GESTION", "ROUTE", "COMBUSTIBLE", "PRODUIT PETROLIER", "GARANTIE DE STABILISATION DES CHARGES", "REGIME FISCAL", "INVESTISSEMENT ROUTIER", "TAXE INTERIEURE DE CONSOMMATION", "PRETS", "FONDS SPECIAL", "COMPTE SPECIAL", "CIRCULATION", "COMBUSTIBLE LIQUIDE", "CREDIT DE PAIEMENT" ] }, "TITREFULL": "Loi n°77-608 du 14 juin 1977 DE FINANCES RECTIFICATIVE POUR 1977" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000886334", "NUM": "77-608", "DATE_PUBLI": "1977-06-15", "DATE_TEXTE": "1977-06-14", "ORIGINE_PUBLI": "JORF du 15 juin 1977", "PAGE_DEB_PUBLI": 3250 } }, "META_COMMUN": { "ID": "JORFTEXT000000886334", "URL": "texte/version/JORF/TEXT/00/00/00/88/63/JORFTEXT000000886334.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX977608" } } }, "JORFTEXT000000887507": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684270", "#text": "Loi n°62-873 du 31 juillet 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000684270", "@numtexte": "62-873", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1962-07-31" }, { "@id": "JORFARTI000001491182", "@num": "34", "#text": "Loi n°62-873 du 31 juillet 1962 - art. 34", "@sens": "source", "@cidtexte": "JORFTEXT000000684270", "@numtexte": "62-873", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1962-07-31" }, { "@id": "JORFTEXT000000692245", "#text": "LOI n° 66-537 du 24 juillet 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006278376", "@num": "208-18", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 208-18 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000333538", "#text": "Loi n°74-644 du 16 juillet 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000333538", "@numtexte": "74-644", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-07-16" }, { "@id": "JORFARTI000001691214", "@num": "12", "#text": "Loi n°74-644 du 16 juillet 1974 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000333538", "@numtexte": "74-644", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-07-16" }, { "@id": "JORFTEXT000000699030", "#text": "Loi n°75-1242 du 27 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699030", "@numtexte": "75-1242", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-27" }, { "@id": "JORFARTI000001691429", "@num": "17", "#text": "Loi n°75-1242 du 27 décembre 1975 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000699030", "@numtexte": "75-1242", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-27" }, { "@id": "LEGIARTI000006272969", "@num": "17", "#text": "Loi n°75-1242 du 27 décembre 1975 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699030", "@numtexte": "75-1242", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-27" }, { "@id": "JORFTEXT000000879850", "#text": "Loi n°76-978 du 29 octobre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000879850", "@numtexte": "76-978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-10-29" }, { "@id": "JORFARTI000002280377", "@num": "4", "#text": "Loi n°76-978 du 29 octobre 1976 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000879850", "@numtexte": "76-978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-10-29" }, { "@id": "JORFTEXT000000522254", "#text": "Loi n°76-1232 du 29 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFARTI000001495400", "@num": "80", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000335048", "#text": "Décret n°77-88 du 31 janvier 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000335048", "@numtexte": "77-88", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-01-31" }, { "@id": "JORFTEXT000000875213", "#text": "Règlement Européen n°77-1111 du 17 mai 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000875213", "@nortexte": "377R1111", "@numtexte": "77-1111", "@typelien": "APPLICATION", "@naturetexte": "REGLEMENTEUROPEEN", "@datesignatexte": "1977-05-17" }, { "@id": "JORFTEXT000000875608", "#text": "Décret n°77-1472 du 30 décembre 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000875608", "@numtexte": "77-1472", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-30" }, { "@id": "LEGITEXT000006068577", "#text": "Loi n°77-1466 du 30 décembre 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000887507", "@numtexte": "77-1466", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006317046", "@num": "1", "#text": "Loi n°77-1466 du 30 décembre 1977 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000887507", "@numtexte": "77-1466", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006317048", "@num": "2", "#text": "Loi n°77-1466 du 30 décembre 1977 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000887507", "@numtexte": "77-1466", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006273072", "@num": "20", "#text": "Loi n°77-1466 du 30 décembre 1977 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000887507", "@numtexte": "77-1466", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006273073", "@num": "23", "#text": "Loi n°77-1466 du 30 décembre 1977 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000887507", "@numtexte": "77-1466", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006317049", "@num": "3", "#text": "Loi n°77-1466 du 30 décembre 1977 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000887507", "@numtexte": "77-1466", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006317050", "@num": "4", "#text": "Loi n°77-1466 du 30 décembre 1977 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000887507", "@numtexte": "77-1466", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006317051", "@num": "5", "#text": "Loi n°77-1466 du 30 décembre 1977 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000887507", "@numtexte": "77-1466", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006317052", "@num": "6", "#text": "Loi n°77-1466 du 30 décembre 1977 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000887507", "@numtexte": "77-1466", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006317047", "@num": "7", "#text": "Loi n°77-1466 du 30 décembre 1977 - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000887507", "@numtexte": "77-1466", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006273071", "@num": "8", "#text": "Loi n°77-1466 du 30 décembre 1977 - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000887507", "@numtexte": "77-1466", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000327874", "#text": "Arrêté du 1 mars 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000327874", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1978-03-01" }, { "@id": "JORFTEXT000000702939", "#text": "Décret n°78-524 du 20 mars 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000702939", "@numtexte": "78-524", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-03-20" }, { "@id": "JORFTEXT000000864597", "#text": "Décret n°78-525 du 20 mars 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000864597", "@numtexte": "78-525", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-03-20" }, { "@id": "JORFTEXT000000516442", "#text": "Décret n°78-621 du 31 mai 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000516442", "@numtexte": "78-621", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "JORFTEXT000000696773", "#text": "Décret n°78-882 du 22 août 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000696773", "@numtexte": "78-882", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-08-22" }, { "@id": "LEGIARTI000006273201", "@num": "110", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 110 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000880707", "#text": "Décret n°79-831 du 27 septembre 1979", "@sens": "cible", "@cidtexte": "JORFTEXT000000880707", "@numtexte": "79-831", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-09-27" }, { "@id": "JORFTEXT000000329050", "#text": "Décret n°80-436 du 12 juin 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000329050", "@numtexte": "80-436", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-12" }, { "@id": "JORFTEXT000000680417", "#text": "Décret n°80-630 du 5 août 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000680417", "@numtexte": "80-630", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-08-05" }, { "@id": "JORFTEXT000000307868", "#text": "Décret n°80-899 du 18 novembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000307868", "@numtexte": "80-899", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-11-18" }, { "@id": "JORFTEXT000000339460", "#text": "Loi n°80-1094 du 30 décembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002478031", "@num": "55", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 55, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006273528", "@num": "54", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006324071", "@num": "1", "#text": "Décret n°82-894 du 15 octobre 1982 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703650", "@numtexte": "82-894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-10-15" }, { "@id": "LEGIARTI000044056677", "@num": "1", "#text": "Loi n° 84-578 du 9 juillet 1984 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274369", "@num": "1", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274368", "@num": "1", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274367", "@num": "1", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000032615177", "@num": "1", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274370", "@num": "1", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006324604", "@num": "1", "#text": "Décret n°85-170 du 4 février 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520734", "@numtexte": "85-170", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-04" }, { "@id": "JORFTEXT000000312598", "#text": "Décret n°86-1095 du 6 octobre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000312598", "@numtexte": "86-1095", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-06" }, { "@id": "JORFTEXT000000333492", "#text": "Décret n°89-14 du 10 janvier 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000333492", "@nortexte": "BUDL8800199D", "@numtexte": "89-14", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-01-10" }, { "@id": "JORFTEXT000000700024", "#text": "Décret n°89-615 du 31 août 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000700024", "@nortexte": "BUDZ8900013D", "@numtexte": "89-615", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-08-31" }, { "@id": "JORFTEXT000000351642", "#text": "DECRET90-771", "@sens": "cible", "@cidtexte": "JORFTEXT000000351642", "@nortexte": "BUDL9000123D", "@numtexte": "90-771", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-08-21" }, { "@id": "LEGIARTI000006326064", "@num": "1", "#text": "Décret n°90-771 du 21 août 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000351642", "@nortexte": "BUDL9000123D", "@numtexte": "90-771", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-08-21" }, { "@id": "JORFTEXT000000520499", "#text": "Décision Européenne du 30 décembre 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000520499", "@typelien": "MODIFIE", "@naturetexte": "DECISION_EURO", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000028402767", "@num": "127", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 127 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000045293502", "@num": "127", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 127 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000006346039", "@num": "L233-17", "#text": "CODE DES COMMUNES. - art. L233-17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346267", "@num": "L234-36", "#text": "CODE DES COMMUNES. - art. L234-36 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345889", "@num": "L236-16", "#text": "CODE DES COMMUNES. - art. L236-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308868", "@num": "231", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308869", "@num": "231", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006362695", "@num": "L12", "#text": "Code des pensions civiles et militaires de retrait - art. L12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070302", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006362713", "@num": "L18", "#text": "Code des pensions civiles et militaires de retrait - art. L18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070302", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006362725", "@num": "L24", "#text": "Code des pensions civiles et militaires de retrait - art. L24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070302", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°77-1466 du 30 décembre 1977", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1977", "LOI DE FINANCES", "LOI DE FINANCES RECTIFICATIVE", "COLLECTIF BUDGETAIRE", "CAMPAGNE", "RETENUE A LA SOURCE", "GARANTIE DE L'ETAT", "GARANTIE", "RADIO", "IMPOT", "SOCIETE COMMERCIALE", "SOCIETE", "COLLECTIVITE LOCALE", "PARTICIPATION", "SPECTACLE", "FEMME FONCTIONNAIRE", "TAXE DEPARTEMENTALE", "CONSTRUCTION DE LOGEMENT SOCIAL", "TAXE SUR SALAIRE", "ADMINISTRATION PUBLIQUE", "SPECTACLE PORNOGRAPHIQUE", "PUBLICITE", "FINANCEMENT CONSTRUCTION", "CONCOURS", "COOPERATIVE", "ACTION", "CENTRALE NUCLEAIRE", "ENERGIE", "CONSTRUCTION", "EMPRUNT", "IMPOT SUR LE REVENU", "TAXE COMMUNALE", "AGENCE", "ENERGIE ATOMIQUE", "STATUT GENERAL", "INSTALLATION NUCLEAIRE DE BASE", "SEM", "PRODUCTION", "PARAFISCALITE AGRICOLE", "DROIT D'USAGE", "FONCTIONNAIRE", "JEU", "LIVRET D'EPARGNE", "TAXE PARAFISCALE", "RESPONSABILITE LIMITEE", "DEROGATION", "INDEMNISATION", "RAPATRIE", "EMPRUNT EN DEVISE ETRANGERE", "SARRE", "DOMICILE FISCAL", "MARCHE COMMUN", "MONT-BLANC", "ENERGIE NUCLEAIRE", "PRETS", "TELEVISION", "REDEVANCE", "AGRICULTURE", "FRANCAIS D'OUTRE-MER", "SOCIETE D'ECONOMIE MIXTE", "CONDITION D'OCTROI", "PENSION MILITAIRE", "AIDE FINANCIERE", "GARANTIE DE STABILISATION DES CHARGES", "PENSION CIVILE", "TUNNEL ROUTIER", "ENSEIGNEMENT TECHNIQUE", "ETABLISSEMENT PRIVE", "SUCRE", "TAXE", "BENEFICE CONSOLIDE", "RETRAITE", "PRODUIT AGRICOLE", "CEE", "REFORME DE L'ENREGISTREMENT", "NOM COLLECTIF", "PENSION", "ANONYME", "DROIT DE TIMBRE", "PENSION DE REVERSION", "TOM" ] }, "TITREFULL": "Loi n°77-1466 du 30 décembre 1977 DE FINANCES RECTIFICATIVE POUR 1977" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000887507", "NUM": "77-1466", "DATE_PUBLI": "1977-12-31", "DATE_TEXTE": "1977-12-30", "ORIGINE_PUBLI": "JORF du 31 décembre 1977", "PAGE_DEB_PUBLI": 6309, "PAGE_FIN_PUBLI": 6400 } }, "META_COMMUN": { "ID": "JORFTEXT000000887507", "URL": "texte/version/JORF/TEXT/00/00/00/88/75/JORFTEXT000000887507.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9771466" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000888372": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE,LES VI ET XII DE L'ART. 7." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000879824", "#text": "Loi n° 48-24 du 6 janvier 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000879824", "@numtexte": "48-24", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-01-06" }, { "@id": "JORFARTI000001867719", "@num": "56", "#text": "Loi n° 48-24 du 6 janvier 1948 - art. 56", "@sens": "source", "@cidtexte": "JORFTEXT000000879824", "@numtexte": "48-24", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-01-06" }, { "@id": "JORFARTI000001295845", "@num": "59", "#text": "Loi n° 48-24 du 6 janvier 1948 - art. 59", "@sens": "source", "@cidtexte": "JORFTEXT000000879824", "@numtexte": "48-24", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-01-06" }, { "@id": "JORFARTI000001096914", "@num": "60", "#text": "Loi n° 48-24 du 6 janvier 1948 - art. 60", "@sens": "source", "@cidtexte": "JORFTEXT000000879824", "@numtexte": "48-24", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-01-06" }, { "@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": "JORFARTI000001883812", "@num": "43", "#text": "Loi n°51-592 du 24 mai 1951 - art. 43", "@sens": "source", "@cidtexte": "JORFTEXT000000705616", "@numtexte": "51-592", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "LEGIARTI000006356593", "@num": "1", "#text": "Décret n°53-707 du 9 août 1953 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000299254", "@numtexte": "53-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "LEGIARTI000006356594", "@num": "1", "#text": "Décret n°53-707 du 9 août 1953 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000299254", "@numtexte": "53-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "LEGIARTI000006356656", "@num": "7", "#text": "Décret n°53-707 du 9 août 1953 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000299254", "@numtexte": "53-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@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": "JORFARTI000001525471", "@num": "162", "#text": "Ordonnance n° 58-1374 du 30 décembre 1958 - art. 162", "@sens": "source", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "LEGIARTI000006323233", "@num": "164", "#text": "Ordonnance n°58-1374 du 30 décembre 1958 - art. 164 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFTEXT000000878024", "#text": "Loi n°67-483 du 22 juin 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "JORFARTI000001865002", "@num": "1", "#text": "Loi n°67-483 du 22 juin 1967 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "LEGIARTI000006403825", "@num": "10", "#text": "Loi n°67-483 du 22 juin 1967 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "LEGIARTI000006403824", "@num": "10", "#text": "Loi n°67-483 du 22 juin 1967 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "JORFTEXT000000693170", "#text": "Loi n°68-1172 du 27 décembre 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "JORFARTI000001295191", "@num": "72", "#text": "Loi n°68-1172 du 27 décembre 1968 - art. 72", "@sens": "source", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "JORFTEXT000000321863", "#text": "Loi n°72-11 du 3 janvier 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000321863", "@numtexte": "72-11", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "JORFTEXT000000333538", "#text": "Loi n°74-644 du 16 juillet 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000333538", "@numtexte": "74-644", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-07-16" }, { "@id": "JORFARTI000001691214", "@num": "12", "#text": "Loi n°74-644 du 16 juillet 1974 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000333538", "@numtexte": "74-644", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-07-16" }, { "@id": "LEGIARTI000006316874", "@num": "11", "#text": "Loi n°75-678 du 29 juillet 1975 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888299", "@numtexte": "75-678", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1975-07-29" }, { "@id": "JORFTEXT000000333963", "#text": "Loi n°75-1278 du 30 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFTEXT000000333963", "#text": "Loi n°75-1278 du 30 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFARTI000002081440", "@num": "15", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFARTI000002081440", "@num": "15", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFARTI000001883020", "@num": "2", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFARTI000001691321", "@num": "21", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFARTI000001496523", "@num": "3", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFARTI000001117433", "@num": "5", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFARTI000001310441", "@num": "62", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 62", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316893", "@num": "14", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 14 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316908", "@num": "15", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316908", "@num": "15", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316887", "@num": "2", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006272971", "@num": "21", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316888", "@num": "4", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316892", "@num": "5", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006316891", "@num": "62", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 62 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFTEXT000000507054", "#text": "Décret n°76-542 du 22 juin 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000507054", "@numtexte": "76-542", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-06-22" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "LEGITEXT000006068548", "#text": "Loi n°76-539 du 22 juin 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000888372", "@numtexte": "76-539", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1976-06-22" }, { "@id": "LEGIARTI000006273037", "@num": "10", "#text": "Loi n°76-539 du 22 juin 1976 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888372", "@numtexte": "76-539", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1976-06-22" }, { "@id": "LEGIARTI000006273035", "@num": "3", "#text": "Loi n°76-539 du 22 juin 1976 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888372", "@numtexte": "76-539", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1976-06-22" }, { "@id": "JORFTEXT000000888305", "#text": "Loi n°76-1220 du 28 décembre 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000888305", "@numtexte": "76-1220", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-28" }, { "@id": "JORFARTI000001496770", "@num": "1", "#text": "Loi n°76-1220 du 28 décembre 1976 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000888305", "@numtexte": "76-1220", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-28" }, { "@id": "LEGIARTI000006327089", "@num": "1", "#text": "Arrêté du 30 juin 1982 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000490125", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-30" }, { "@id": "JORFTEXT000000733681", "#text": "LOI94-1040", "@sens": "cible", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "LEGIARTI000006359066", "@num": "8", "#text": "Loi n°94-1040 du 2 décembre 1994 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "LEGIARTI000006359067", "@num": "8", "#text": "Loi n°94-1040 du 2 décembre 1994 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "JORFARTI000026227479", "@num": "1", "#text": "Décret n°2012-915 du 26 juillet 2012 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026227470", "@nortexte": "EFIX1228286D", "@numtexte": "2012-915", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-07-26" }, { "@id": "LEGIARTI000006357077", "@num": "L111-4", "#text": "Code des juridictions financières - art. L111-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357078", "@num": "L111-4", "#text": "Code des juridictions financières - art. L111-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357186", "@num": "L132-4", "#text": "Code des juridictions financières - art. L132-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357202", "@num": "L135-5", "#text": "Code des juridictions financières - art. L135-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357203", "@num": "L135-5", "#text": "Code des juridictions financières - art. L135-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357204", "@num": "L135-5", "#text": "Code des juridictions financières - art. L135-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315863", "@num": "L140", "#text": "Livre des procédures fiscales - art. L140 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°76-539 du 22 juin 1976", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1976", "LOI DE FINANCES", "LOI DE FINANCES RECTIFICATIVE", "COLLECTIF BUDGETAIRE", "INFORMATIQUE", "EMPRUNT EN DEVISE ETRANGERE", "TAXE D'HABITATION", "REFORME DE LA TVA", "PARLEMENT", "TRIBUNAL", "IMPOT", "SOCIETE", "ORGANISATION DES POUVOIRS PUBLICS", "SPECTACLE", "COMMUNICATION AVEC LE PARLEMENT", "PRETS", "SPECTACLE PORNOGRAPHIQUE", "ANCIENNE CONTRIBUTION DIRECTE", "PROPRIETE NON BATIE", "EMPRUNT", "IMPOT SUR LE REVENU", "PERSONNE PHYSIQUE", "EQUIPEMENT NATIONAL", "IMPOT INDIRECT", "ASSISTANCE JUDICIAIRE", "IMPOT FONCIER", "AIDE JUDICIAIRE", "FCTVA", "GARANTIE DE STABILISATION DES CHARGES", "FECL", "JEU", "CII", "TAXE", "REPARTITION", "EXONERATION", "FONDS D'EQUIPEMENT DES COLLECTIVITES LOCALES", "TVA", "COUR" ] }, "TITREFULL": "Loi n°76-539 du 22 juin 1976 DE FINANCES RECTIFICATIVE POUR 1976" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000888372", "NUM": "76-539", "DATE_PUBLI": "1976-06-23", "DATE_TEXTE": "1976-06-22", "ORIGINE_PUBLI": "JORF du 23 juin 1976", "PAGE_DEB_PUBLI": 3739 } }, "META_COMMUN": { "ID": "JORFTEXT000000888372", "URL": "texte/version/JORF/TEXT/00/00/00/88/83/JORFTEXT000000888372.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX976539" } } }, "LEGITEXT000006068484": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "VIGUEUR", "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000333538", "#text": "LOI 74-644 1974-07-16 Finances rectificative pour 1974 JORF 17 JUILLET 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000333538", "@numtexte": "74-644", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1974-07-16" } ] }, "TITRE": "Loi n° 74-644 du 16 juillet 1974", "DATE_FIN": "2999-01-01", "TITREFULL": "Loi n° 74-644 du 16 juillet 1974 DE FINANCES RECTIFICATIVE POUR 1974", "DATE_DEBUT": "1974-07-17" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000333538", "NUM": "74-644", "DATE_PUBLI": "2999-01-01", "DATE_TEXTE": "1974-07-16", "NUM_SEQUENCE": 0, "PAGE_DEB_PUBLI": 0, "PAGE_FIN_PUBLI": 0, "DERNIERE_MODIFICATION": "2007-09-01" } }, "META_COMMUN": { "ID": "LEGITEXT000006068484", "URL": "texte/version/LEGI/TEXT/00/00/06/06/84/LEGITEXT000006068484.xml", "NATURE": "LOI", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEAC" } }, "SIGNATAIRES": { "CONTENU": "Par le Président de la République, VALERY GISCARD D'ESTAING
\n Le Premier ministre, JACQUES CHIRAC
\n Le ministre de l'économie et des finances JEAN-PIERRE FOURCADE
" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000886334", "cible": false, "cidtexte": "JORFTEXT000000333538", "id": "JORFTEXT000000333538", "typelien": "MODIFIE" }, { "texte_version_id": "JORFTEXT000000888372", "cible": false, "cidtexte": "JORFTEXT000000333538", "id": "JORFTEXT000000333538", "typelien": "MODIFIE" }, { "texte_version_id": "JORFTEXT000000887507", "cible": false, "cidtexte": "JORFTEXT000000333538", "id": "JORFTEXT000000333538", "typelien": "MODIFIE" }, { "texte_version_id": "LEGITEXT000006068484", "cible": false, "cidtexte": "JORFTEXT000000333538", "id": "JORFTEXT000000333538", "typelien": "CREATION" }, { "texte_version_id": "JORFTEXT000000304613", "cible": false, "cidtexte": "JORFTEXT000000333538", "id": "JORFTEXT000000333538", "typelien": "APPLICATION" }, { "texte_version_id": "JORFTEXT000000500573", "cible": false, "cidtexte": "JORFTEXT000000333538", "id": "JORFTEXT000000333538", "typelien": "MODIFIE" } ], "textelr": { "JORFTEXT000000304613": { 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