{ "texte_version": { "JORFTEXT000000375298": { "SM": { "CONTENU": "EN APPLICATION DU 5EMEMENT DU 2 DE L'ART. 793 DU CODE GENERAL DES IMPOTS (CGI),ISSU DE L'ART. 21 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1995 (95885 DU 04-08-1995) ET DE L'ART. 793-TER DU CODE PRECITE,MODIFIE PAR L'ART. 23-II DE LA MEME LOI,LA 1ERE TRANSMISSION A TITRE GRATUIT DES IMMEUBLES ACHEVES AVANT LE 31-12-1994 ET ACQUIS NEUFS ENTRE LE 01-08-1995 ET LE 31-12-1995 EST PARTIELLEMENT EXONEREE DE DROITS DE MUTATION.
CETTE MESURE S'APPLIQUE A LA DOUBLE CONDITION:
QUE L'IMMEUBLE AIT ETE EXCLUSIVEMENT AFFECTE DE MANIERE CONTINUE A L'HABITATION PRINCIPALE DEPUIS L'ACQUISITION ET CE,JUSQU'AU DECES EN CAS DE SUCCESSION OU PENDANT 2 ANS EN CAS DE DONATION;
QUE LE BENEFICIAIRE DE LA TRANSMISSION A TITRE GRATUIT PRENNE L'ENGAGEMENT DE NE PAS AFFECTER LES IMMEUBLES A UN AUTRE USAGE QUE L'HABITATION PENDANT UNE DUREE MINIMALE DE 3 ANS A COMPTER DE CETTE TRANSMISSION.
L'EXONERATION EST PLAFONEE A 300000FRS PAR PART RECUE PAR CHACUN DES DONATAIRES,HERITIERS OU LEGATAIRES.POUR L'APPRECIATION DE CETTE LIMITE,IL SERA TENU COMPTE DE L'ENSEMBLE DES TRANSMISSIONS A TITRE GRATUIT CONSENTIES PAR UNE MEME PERSONNE EN VERTU DES DISPOSITIONS PREVUES AUX 4EMEMENT,5EMEMENT ET 6EMEMENT DU 2 DE L'ART. 793 DU CGI.
LE BENEFICE DE CETTE MESURE NE PEUT TOUTEFOIS SE CUMULER AVEC CELLES EXISTANT EN MATIERE D'IMPOT SUR LE REVENU EN FAVEUR DE L'INVESTISSEMENT LOCATIF NEUF (DISPOSITIF QUILES-MEHAIGNERIE) OU DE L'INVESTISSEMENT IMMOBILIER DANS LES DOM-TOM.
LE PRESENT DECRET DETERMINE LES MODALITES D'APPLICATION DE CES DISPOSITIONS.
IL ENUMERE,D'UNE PART,LES OBLIGATIONS DECLARATIVES INCOMBANT AUX REDEVABLES ET,D'AUTRE PART,LES PIECES JUSTIFICATIVES A FOURNIR LORS DE L'ENREGISTREMENT DES ACTES DE DONATION OU DES DECLARATIONS DE SUCCESSION COMPRENANT DE TELS BIENS.
LE C DU III DE LA SECTION II DU CHAP. I DU TITRE IV DE LA 1ER PARTIE DU LIVRE I DE L'ANNEXE II AU CGI EST INTITULE: REGIMES SPECIAUX ET EXONERATIONS.
NOUVELLE REDACTION DE L'ART. 294-A." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "JORFTEXT000000737653", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" } ] }, "TITRE": "Décret n°96-280 du 27 mars 1996", "MCS_TXT": { "MC": [ "BUDGET", "CODE GENERAL DES IMPOTS", "CGI", "DROIT DE MUTATION", "DROIT DE MUTATION A TITRE GRATUIT", "IMMEUBLE", "RESIDENCE PRINCIPALE", "LOGEMENT NEUF", "LOGEMENT ANCIEN", "PROPRIETAIRE", "DONATION", "TRANSMISSION", "SUCCESSION", "EXONERATION", "EXONERATION PARTIELLE", "CONDITION REQUISE", "CONTRIBUABLE", "OBLIGATION DECLARATIVE", "JUSTIFICATIF", "ACTE NOTARIE", "ENREGISTREMENT", "PIECE JUSTIFICATIVE" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "TITREFULL": "Décret no 96-280 du 27 mars 1996 pris pour l'application du 5o du 2 de l'article 793 du code général des impôts et complétant l'annexe II à ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000375298", "NOR": "BUDF9610069D", "NUM": "96-280", "DATE_PUBLI": "1996-04-04", "DATE_TEXTE": "1996-03-27", "ORIGINE_PUBLI": "JORF n°81 du 4 avril 1996", "PAGE_DEB_PUBLI": 5211, "PAGE_FIN_PUBLI": 19960404 } }, "META_COMMUN": { "ID": "JORFTEXT000000375298", "URL": "texte/version/JORF/TEXT/00/00/00/37/52/JORFTEXT000000375298.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX996280" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre de l'économie et des finances et du ministre délégué au budget, porte-parole du Gouvernement,
Vu le code général des impôts, notamment le 5o du 2 de l'article 793,
ensemble l'annexe II à ce code ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 27 mars 1996.
\n

Alain Juppé

Par le Premier ministre :

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

Le ministre délégué au budget,

porte-parole du Gouvernement,

Alain Lamassoure

" } }, "JORFTEXT000000737653": { "SM": { "CONTENU": "1ERE PARTIE: CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER (ART. 1 A 12).2EME PARTIE: MOYENS DES SERVICES ET DISPOSITIONS SPECIALES.
TITRE I: DISPOSITIONS APPLICABLES A L'ANNEE 1995.1: OPERATIONS A CARACTERE DEFINITIF.A: BUDGET GENERAL (ART. 13 A 15).B: OPERATIONS A CARACTERE DEFINITIF DES COMPTES D'AFFECTATION SPECIALE (ART. 16 A 18).2: AUTRES DISPOSITIONS (ART. 19 ET 20).
TITRE II: DISPOSITIONS PERMANENTES.1: MESURES CONCERNANT LA FISCALITE (ART. 21 A 27).2: AUTRES DISPOSITIONS (ART. 28 A 33).MODIFICATION DU CODE GENERAL DES IMPOTS,DU CODE DU TRAVAIL,DU CODE DE LA SECURITE SOCIALE,DU CODE DES COMMUNES.MODIFICATION DE LA LOI DE FINANCES POUR 1995 941162 DU 29-12-1994,DE LA LOI 9173 DU 18-01-1991,DE LA LOI DE FINANCES RECTIFICATIVES POUR 1986 86824 DU 11-07-1986." }, "TP": { "CONTENU": "(1) Travaux préparatoires: loi no 95-885.
Assemblée nationale:
Projet de loi no 2115;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission des finances, no 2140;
Avis de M. René Couanau, au nom de la commission des affaires culturelles,
no 2141; avis de M. René Beaumont, au nom de la commission de la production, no 2144; avis de M. René Galy-Dejean, au nom de la commission de la défense, no 2151;
Discussion le 13 juillet 1995 et adoption le 17 juillet 1995.
Sénat:
Projet de loi, adopté par l'Assemblée nationale en première lecture, no 379 (1994-1995);
Rapport de M. Alain Lambert, rapporteur général, au nom de la commission des finances, no 391 (1994-1995);
Discussion les 26 et 27 juillet 1995 et adoption le 27 juillet 1995.
Assemblée nationale:
Projet de loi, modifié par le Sénat, no 2190;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission mixte paritaire, no 2191;
Discussion et adoption le 28 juillet 1995.
Sénat:
Rapport de M. Alain Lambert, au nom de la commission mixte paritaire, no 399 (1994-1995);
Discussion et adoption le 28 juillet 1995.
" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000512460", "#text": "Loi n°86-824 du 11 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000535308", "#text": "Loi n°91-73 du 18 janvier 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000535308", "@nortexte": "SPSX9000173L", "@numtexte": "91-73", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-01-18" }, { "@id": "LEGIARTI000006696477", "@num": "25", "#text": "Loi n°91-73 du 18 janvier 1991 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000535308", "@nortexte": "SPSX9000173L", "@numtexte": "91-73", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-01-18" }, { "@id": "JORFTEXT000000178406", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000367398", "#text": "Loi n°94-1162 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000554819", "#text": "DECRET95-887", "@sens": "cible", "@cidtexte": "JORFTEXT000000554819", "@nortexte": "ECOB9510066D", "@numtexte": "95-887", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319287", "@num": "1", "#text": "Loi - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319297", "@num": "10", "#text": "Loi - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319298", "@num": "11", "#text": "Loi - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319300", "@num": "12", "#text": "Loi - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319301", "@num": "13", "#text": "Loi - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319302", "@num": "14", "#text": "Loi - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319303", "@num": "15", "#text": "Loi - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319304", "@num": "16", "#text": "Loi - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319305", "@num": "17", "#text": "Loi - art. 17 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319305", "@num": "17", "#text": "Loi - art. 17 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319306", "@num": "17", "#text": "Loi - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319308", "@num": "18", "#text": "Loi - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319309", "@num": "19", "#text": "Loi - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319288", "@num": "2", "#text": "Loi - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319319", "@num": "28", "#text": "Loi - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319289", "@num": "3", "#text": "Loi - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319321", "@num": "30", "#text": "Loi - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319322", "@num": "31", "#text": "Loi - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319324", "@num": "33", "#text": "Loi - art. 33 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319290", "@num": "4", "#text": "Loi - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319291", "@num": "5", "#text": "Loi - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319292", "@num": "6", "#text": "Loi - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319293", "@num": "7", "#text": "Loi - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319295", "@num": "8", "#text": "Loi - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319296", "@num": "9", "#text": "Loi - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGITEXT000005619160", "#text": "Loi n°95-885 du 4 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "JORFTEXT000000371753", "#text": "DECRET95-961", "@sens": "cible", "@cidtexte": "JORFTEXT000000371753", "@nortexte": "ECOF9510063D", "@numtexte": "95-961", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGITEXT000005619320", "#text": "Décret n°95-961 du 25 août 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000371753", "@nortexte": "ECOF9510063D", "@numtexte": "95-961", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006329786", "@num": "2", "#text": "Décret n°95-961 du 25 août 1995 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555984", "@nortexte": "SPSS9502928D", "@numtexte": "95-1153", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-02" }, { "@id": "JORFTEXT000000191064", "#text": "DECRET95-1358", "@sens": "cible", "@cidtexte": "JORFTEXT000000191064", "@nortexte": "TASS9523447D", "@numtexte": "95-1358", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000191068", "#text": "LOI95-1346", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000171730", "#text": "DECRET96-77", "@sens": "cible", "@cidtexte": "JORFTEXT000000171730", "@nortexte": "ECOT9510239D", "@numtexte": "96-77", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-30" }, { "@id": "JORFTEXT000000375784", "#text": "DECRET96-164", "@sens": "cible", "@cidtexte": "JORFTEXT000000375784", "@nortexte": "BUDF9620912D", "@numtexte": "96-164", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-28" }, { "@id": "JORFTEXT000000375298", "#text": "DECRET96-280", "@sens": "cible", "@cidtexte": "JORFTEXT000000375298", "@nortexte": "BUDF9610069D", "@numtexte": "96-280", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-27" }, { "@id": "JORFTEXT000000192493", "#text": "DECRET96-281", "@sens": "cible", "@cidtexte": "JORFTEXT000000192493", "@nortexte": "BUDF9610070D", "@numtexte": "96-281", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-27" }, { "@id": "JORFTEXT000000559529", "#text": "DECRET96-301", "@sens": "cible", "@cidtexte": "JORFTEXT000000559529", "@nortexte": "TASE9610466D", "@numtexte": "96-301", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-04-09" }, { "@id": "JORFTEXT000000743381", "#text": "LOI96-608", "@sens": "cible", "@cidtexte": "JORFTEXT000000743381", "@nortexte": "ECOX9500186L", "@numtexte": "96-608", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "JORFTEXT000000548068", "#text": "LOI96-646", "@sens": "cible", "@cidtexte": "JORFTEXT000000548068", "@nortexte": "TASX9600021L", "@numtexte": "96-646", "@typelien": "MODIFIE", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "1996-07-22" }, { "@id": "JORFTEXT000000380034", "#text": "LOI96-1181", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380034", "#text": "LOI96-1181", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319710", "@num": "62", "#text": "Loi n°96-1181 du 30 décembre 1996 - 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art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307974", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312197", "@num": "1594 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306409", "@num": "1594 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306448", "@num": "1599 septies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 septies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308685", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308684", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743835", "@num": "L651-1", "#text": "Code de la sécurité sociale. - art. L651-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743973", "@num": "L651-2", "#text": "Code de la sécurité sociale. - art. L651-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "BUDGET", "BUDGET 1995", "CODE GENERAL DES IMPOTS", "CGI", "IMPOT SUR LES SOCIETES", "CONTRIBUTION", "IMPOT DE SOLIDARITE SUR LA FORTUNE", "ISF", "DOTATION DE DEVELOPPEMENT RURAL", "DDR", "DROIT DEPARTEMENTAL D'ENREGISTREMENT", "TAXE DEPARTEMENTALE DE PUBLICITE FONCIERE", "BUDGET GENERAL", "COMPTE D'AFFECTATION SPECIALE", "ERAP", "ENTREPRISE DE RECHERCHES ET D'ACTIVITES PETROLIERES", "CODE DU TRAVAIL", "CODE DE LA SECURITE SOCIALE", "CODE DES COMMUNES" ] }, "TITREFULL": "LOI de finances rectificative pour 1995 (n° 95-885) du 4 août 1995 (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000737653", "NOR": "ECOX9500104L", "NUM": "95-885", "DATE_PUBLI": "1995-08-06", "DATE_TEXTE": "1995-08-04", "ORIGINE_PUBLI": "JORF n°182 du 6 août 1995", "PAGE_DEB_PUBLI": 11809, "PAGE_FIN_PUBLI": 19950806 } }, "META_COMMUN": { "ID": "JORFTEXT000000737653", "URL": "texte/version/JORF/TEXT/00/00/00/73/76/JORFTEXT000000737653.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX995885" } }, "VISAS": { "CONTENU": "L'Assemblée nationale et le Sénat ont adopté,
Le Président de la République promulgue la loi dont la teneur suit:
\n

Première partie

CONDITIONS GENERALES

DE L'EQUILIBRE FINANCIER

\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 4 août 1995.
\n

JACQUES CHIRAC

Par le Président de la République:

Le Premier ministre,
ALAIN JUPPE

Le ministre de l'économie et des finances,

ALAIN MADELIN

Le secrétaire d'Etat au budget,
FRANCOIS D'AUBERT
" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000737653", "cible": true, "cidtexte": "JORFTEXT000000375298", "id": "JORFTEXT000000375298", "typelien": "APPLICATION" } ], "textelr": { "JORFTEXT000000375298": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000375298", "NOR": "BUDF9610069D", "NUM": "96-280", "DATE_PUBLI": "1996-04-04", "DATE_TEXTE": "1996-03-27", "ORIGINE_PUBLI": "JORF n°81 du 4 avril 1996", "PAGE_DEB_PUBLI": 5211, "PAGE_FIN_PUBLI": 19960404 } }, "META_COMMUN": { "ID": "JORFTEXT000000375298", "URL": "texte/struct/JORF/TEXT/00/00/00/37/52/JORFTEXT000000375298.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX996280" } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000001213136", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001792283", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": 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