{ "texte_version": { "JORFTEXT000000381712": { "SM": { "CONTENU": "COMPLETE LES ART. R80B-5 ET R80B-6 DU LIVRE DES PROCEDURES FISCALES,2EME PARTIE,TITRE II,CHAP. I,SECTION VI.
L'ART. 12 DE LA LOI 96314 DU 12-04-1996 PORTANT DIVERSES DISPOSITIONS D'ORDRE ECONOMIQUE ET FINANCIER,CODIFIE A L'ART. L80B (2EMEMENT) DU LIVRE DES PROCEDURES FISCALES (LPF),PERMET AUX ENTREPRISES DE S'ASSURER PREALABLEMENT AUPRES DE L'ADMINISTRATION FISCALE QU'ELLES REMPLISSENT LES CONDITIONS LEGALES POUR BENEFICIER DU REGIME D'EXONERATION D'IMPOT SUR LES BENEFICES POUR LES ENTREPRISES NOUVELLES ET DE CERTAINS REGIMES D'AMORTISSEMENTS EXCEPTIONNELS.
L'ART. 105 DE LA LOI DE FINANCES POUR 1997 (961181 DU 30-12-1996) ETEND LE DISPOSITIF DE CONSULTATION PREALABLE AU CREDIT D'IMPOT POUR DEPENSES DE RECHERCHE EFFECTUEES PAR LES ENTREPRISES INDUSTRIELLES,COMMERCIALES ET AGRICOLES.
LE DISPOSITIF APPLICABLE AUX DEMANDES D'APPRECIATION RELATIVES AU CREDIT D'IMPOT POUR DEPENSES DE RECHERCHE EST IDENTIQUE A CELUI PREVU POUR LES AUTRES DEMANDES,A L'EXCEPTION DU DELAI A L'ISSUE DUQUEL L'ABSENCE DE REPONSE DE L'ADMINISTRATION VAUT ACCORD,QUI EST DE 6 MOIS AU LIEU DE 3,COMPTE TENU DE LA NECESSITE DE SAISIR POUR AVIS LES SERVICES DU MINISTERE DE LA RECHERCHE DANS LA PLUPART DES CAS.
LE PRESENT DECRET PRECISE LES MODALITES D'APPLICATION DE CETTE DISPOSITION.
IL EST AJOUTE DANS LE LPF UN ART. R*80B-5 QUI REND APPLICABLES AUX DEMANDES D'APPRECIATION RELATIVES AU CREDIT D'IMPOT POUR DEPENSES DE RECHERCHE LES DISPOSITIONS DES ART. R*80B-1,R*80B-2,R*80B-3 DU LIVRE DES PROCEDURES FISCALES,ISSUES DU DECRET 96677 DU 25-07-1996 QUI REGISSENT LES DEMANDES VISEES A L'ART. L80B (2EMEMENT) DU LPF,EN Y APPORTANT LES QUELQUES ADAPTATIONS NECESSAIRES:
LE MODELE DE DEMANDE D'APPRECIATION EST FIXE PAR ARRETE INTERMINISTERIEL (ART. R*80B-5 (A).
LA DEMANDE D'APPRECIATION DOIT ETRE ADRESSEE A LA DIRECTION DEPARTEMENTALE DES SERVICES FISCAUX AU LIEU DE DECLARATION DES RESULTATS (ART. R*80B-5 (B).
L'ADMINISTRATION DES IMPOTS SOLLICITE L'AVIS DES SERVICES DU MINISTERE DE LA RECHERCHE DES LORS QUE L'APPRECIATION DU CARACTERE SCIENTIFIQUE ET TECHNIQUE DU PROJET PRESENTE PAR L'ENTREPRISE LA NECESSITE (ART. R*80B-5 (C).LES SERVICES FISCAUX NE SERONT DONC PAS SYSTEMATIQUEMENT TENUS DE CONSULTER LES SERVICES DE LA RECHERCHE,LORSQU'ILS PEUVENT REPONDRE NEGATIVEMENT POUR DES MOTIFS D'ORDRE PUREMENT FISCAL.
LES DEMANDES D'ELEMENTS COMPLEMENTAIRES QUI INTERROMPENT LE DELAI DE 6 MOIS POURRONT EMANER DE TOUS LES SERVICES ADMINISTRATIFS CONCERNES,SERVICES DECONCENTRES ET CENTRAUX DES IMPOTS ET DE LA RECHERCHE (ART. R*80B-5 (D).
IL EST AJOUTE DANS LE LPF UN ART. R*80B-6 QUI PRECISE QU'UN DELAI DE 6 MOIS,SPECIFIQUE AU CREDIT D'IMPOT POUR DEPENSES DE RECHERCHE,EST IMPARTI A L'ADMINISTRATION POUR REPONDRE A LA DEMANDE D'APPRECIATION DU CONTRIBUABLE." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000193354", "#text": "Loi n°96-314 du 12 avril 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "JORFTEXT000000734623", "#text": "Décret n°96-677 du 25 juillet 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000734623", "@nortexte": "BUDF9600020D", "@numtexte": "96-677", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-07-25" }, { "@id": "JORFTEXT000000380034", "#text": "Loi n°96-1181 du 30 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" } ] }, "TITRE": "Décret n°97-496 du 16 mai 1997", "MCS_TXT": { "MC": [ "BUDGET", "LIVRE DES PROCEDURES FISCALES", "LPF", "FISCALITE", "IMPOSITION", "IMPOT", "ENTREPRISE", "RECHERCHE", "DEPENSE", "CREDIT D'IMPOT RECHERCHE", "PROJET DE RECHERCHE", "AVIS", "DEMANDE", "DELAI" ] }, "MINISTERE": "MINISTERE DU BUDGET", "TITREFULL": "Décret no 97-496 du 16 mai 1997 précisant les conditions d'application du 3o de l'article L. 80 B du livre des procédures fiscales" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000381712", "NOR": "BUDF9700007D", "NUM": "97-496", "DATE_PUBLI": "1997-05-18", "DATE_TEXTE": "1997-05-16", "ORIGINE_PUBLI": "JORF n°115 du 18 mai 1997", "PAGE_DEB_PUBLI": 7547, "PAGE_FIN_PUBLI": 19970518 } }, "META_COMMUN": { "ID": "JORFTEXT000000381712", "URL": "texte/version/JORF/TEXT/00/00/00/38/17/JORFTEXT000000381712.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX997496" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre de l'économie et des finances, du ministre de l'éducation nationale, de l'enseignement supérieur et de la recherche et du ministre délégué au budget, porte-parole du Gouvernement,
Vu le code général des impôts ;
Vu le livre des procédures fiscales, notamment les articles L. 80 B et R.* 80 B-1 à R.* 80 B-3 ;
Vu la loi de finances pour 1997 (no 96-1181 du 30 décembre 1996), et notamment son article 105 ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 16 mai 1997.
\n

Alain Juppé

Par le Premier ministre :

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

Le ministre de l'éducation nationale,

de l'enseignement supérieur et de la recherche,

François Bayrou

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

Le secrétaire d'Etat à la recherche,

François d'Aubert

" } }, "JORFTEXT000000193354": { "SM": { "CONTENU": "Titre I : mesures en faveur des petites et moyennes entreprises (articles 1 à 19). Titre II : dispositions ‎relatives aux interventions des collectivités territoriales en faveur des entreprises (articles 20 et 21). ‎Titre III : mesures de soutien de l'activité (articles 22 à 37). Titre IV : dispositions relatives au contrôle en ‎matière financière et douanière (articles 38 à 46). Titre V : dispositions relatives au secteur public ‎‎(articles 47 à 54). Titre VI : dispositions relatives aux transports, à l'agriculture et à l'aménagement ‎foncier (articles 55 à 68). Titre VII : modifications du code général des collectivités territoriales et du ‎code des juridictions financières (articles 69 à 75). Titre VIII : modifications du code de la sécurité sociale ‎‎(articles 76 à 79). Titre IX : dispositions diverses (articles 80 à 99).‎" }, "TP": { "CONTENU": "(1) Loi no 96-314.
- Travaux préparatoires :
Assemblée nationale :
Projet de loi no 2548 ;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission des finances, no 2585 ;
Discussion les 5, 6 et 7 mars et adoption, après déclaration d'urgence, le 7 mars 1996.
Sénat :
Projet de loi, adopté par l'Assemblée nationale en première lecture après déclaration d'urgence, no 259 (1995-1996) ;
Rapport de M. Alain Lambert, au nom de la commission des finances, no 270 (1995-1996) ;
Avis de M. Alain Pluchet, au nom de la commission des affaires économiques, no 272 (1995-1996) ;
Discussion les 20 et 21 mars 1996 et adoption le 21 mars 1996.
Assemblée nationale :
Projet de loi, modifié par le Sénat, no 2672 ;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission mixte paritaire, no 2685 ;
Discussion et adoption le 28 mars 1996.
Sénat :
Rapport de M. Alain Lambert, rapporteur général, au nom de la commission mixte paritaire, no 291 (1995-1996) ;
Discussion et adoption le 28 mars 1996.
- Conseil constitutionnel :
Décision no 96-375 DC du 9 avril 1996 publiée au Journal officiel du 13 avril 1996.
" }, "ABRO": { "CONTENU": "Texte partiellement incorporé dans le CGI: articles 27 (I,II,III,IV), 68, 84, 59 et dans le livre des procédures fiscales: articles 12-II, 89, 91, et partiellement codifié dans le nouveau code monétaire et financier (ordonnance 2000-1223): article 28 (I, II, III, V)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000512373", "#text": "Loi du 2 juin 1891", "@sens": "source", "@cidtexte": "JORFTEXT000000512373", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1891-06-02" }, { "@id": "JORFTEXT000000521122", "#text": "LOI n° 49-1652 du 31 décembre 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000521122", "@numtexte": "49-1652", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-12-31" }, { "@id": "JORFTEXT000000692208", "#text": "Loi n°56-210 du 27 février 1956", "@sens": "source", "@cidtexte": "JORFTEXT000000692208", "@numtexte": "56-210", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1956-02-27" }, { "@id": "JORFTEXT000000878021", "#text": "Loi n°57-716 du 26 juin 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000878021", "@numtexte": "57-716", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1957-06-26" }, { "@id": "JORFTEXT000000701691", "#text": "Décret n°66-369 du 8 juin 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000701691", "@numtexte": "66-369", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1966-06-08" }, { "@id": "JORFTEXT000000692245", "#text": "LOI n° 66-537 du 24 juillet 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@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": "JORFTEXT000000698676", "#text": "Ordonnance n°67-833 du 28 septembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000698676", "@numtexte": "67-833", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000693411", "#text": "Loi n°69-10 du 3 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693411", "@numtexte": "69-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-01-03" }, { "@id": "JORFTEXT000000306984", "#text": "Décret n° 70-1277 du 23 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000306984", "@numtexte": "70-1277", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-12-23" }, { "@id": "JORFTEXT000000875580", "#text": "Loi n° 72-657 du 13 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "JORFTEXT000000509757", "#text": "LOI n° 73-1193 du 27 décembre 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000509757", "@numtexte": "73-1193", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "JORFTEXT000000509757", "#text": "LOI n° 73-1193 du 27 décembre 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000509757", "@numtexte": "73-1193", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "JORFTEXT000000888774", "#text": "Loi n° 74-639 du 12 juillet 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000888774", "@numtexte": "74-639", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1974-07-12" }, { "@id": "JORFTEXT000000699399", "#text": "Loi n°75-600 du 10 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699399", "@numtexte": "75-600", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-10" }, { "@id": "JORFTEXT000000886674", "#text": "Loi n°79-575 du 10 juillet 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886674", "@numtexte": "79-575", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-07-10" }, { "@id": "JORFTEXT000000886674", "#text": "Loi n°79-575 du 10 juillet 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886674", "@numtexte": "79-575", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-10" }, { "@id": "JORFTEXT000000319742", "#text": "Loi n°82-357 du 27 avril 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000319742", "@numtexte": "82-357", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-04-27" }, { "@id": "JORFTEXT000000691989", "#text": "Loi n°82-600 du 13 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691989", "@numtexte": "82-600", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-07-13" }, { "@id": "JORFTEXT000000692492", "#text": "LOI n° 83-636 du 13 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "LEGIARTI000006300130", "@num": "Annexe I", "#text": "Loi n°83-675 du 26 juillet 1983 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "JORFTEXT000000320196", "#text": "Loi n° 83-675 du 26 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "JORFTEXT000000320196", "#text": "Loi n° 83-675 du 26 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "JORFTEXT000000504724", "#text": "LOI n° 84-46 du 24 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000874702", "#text": "Loi n°86-793 du 2 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874702", "@numtexte": "86-793", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-02" }, { "@id": "JORFTEXT000000317767", "#text": "Loi n°86-912 du 6 août 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317767", "@numtexte": "86-912", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-08-06" }, { "@id": "JORFTEXT000000512205", "#text": "Loi n° 86-1067 du 30 septembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "JORFTEXT000000512205", "#text": "Loi n° 86-1067 du 30 septembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "JORFTEXT000000509065", "#text": "Loi n° 88-1201 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000159413", "#text": "Loi n° 90-449 du 31 mai 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000159413", "@nortexte": "EQUX8900132L", "@numtexte": "90-449", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-05-31" }, { "@id": "JORFTEXT000000167733", "#text": "Loi n°90-558 du 2 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000167733", "@nortexte": "AGRX9000025L", "@numtexte": "90-558", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "JORFTEXT000000717191", "#text": "Loi n° 90-1168 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000722113", "#text": "Loi n° 92-125 du 6 février 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000722113", "@nortexte": "INTX9000102L", "@numtexte": "92-125", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-02-06" }, { "@id": "JORFTEXT000000509320", "#text": "Loi n°93-859 du 22 juin 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006932623", "@num": "2", "#text": "Loi n°93-923 du 19 juillet 1993 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361895", "@nortexte": "ECOX9300080L", "@numtexte": "93-923", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-07-19" }, { "@id": "JORFTEXT000000361895", "#text": "Loi n°93-923 du 19 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000361895", "@nortexte": "ECOX9300080L", "@numtexte": "93-923", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-19" }, { "@id": "JORFTEXT000000727953", "#text": "Loi n°93-1435 du 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000727953", "@nortexte": "EQUX9300165L", "@numtexte": "93-1435", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000370217", "#text": "Décret du 20 juillet 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000370217", "@nortexte": "MIPP9500760D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-20" }, { "@id": "JORFTEXT000000191068", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000192682", "#text": "Loi n°96-126 du 21 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000192682", "@nortexte": "TEFX9500150L", "@numtexte": "96-126", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000192682", "#text": "Loi n°96-126 du 21 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000192682", "@nortexte": "TEFX9500150L", "@numtexte": "96-126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000559120", "#text": "Loi n°96-142 du 21 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000375566", "#text": "DECISION96-375", "@sens": "cible", "@cidtexte": "JORFTEXT000000375566", "@nortexte": "CSCL9601455S", "@numtexte": "96-375", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1996-04-09" }, { "@id": "LEGIARTI000006319609", "@num": "89", "#text": "Loi n°96-314 du 12 avril 1996 - art. 89 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "JORFTEXT000000193027", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000193027", "@nortexte": "BUDF9620946A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-24" }, { "@id": "LEGITEXT000005620836", "#text": "Arrêté du 24 avril 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000193027", "@nortexte": "BUDF9620946A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-24" }, { "@id": "LEGIARTI000006332907", "@num": "1", "#text": "Arrêté du 24 avril 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193027", "@nortexte": "BUDF9620946A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-24" }, { "@id": "JORFTEXT000000559643", "#text": "DECRET96-367", "@sens": "cible", "@cidtexte": "JORFTEXT000000559643", "@nortexte": "ECOT9626159D", "@numtexte": "96-367", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-02" }, { "@id": "JORFTEXT000000377683", "#text": "DECRET96-431", "@sens": "cible", "@cidtexte": "JORFTEXT000000377683", "@nortexte": "ECOT9626154D", "@numtexte": "96-431", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-21" }, { "@id": "JORFTEXT000000742576", "#text": "DECRET96-439", "@sens": "cible", "@cidtexte": "JORFTEXT000000742576", "@nortexte": "BUDF9600016D", "@numtexte": "96-439", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-22" }, { "@id": "JORFTEXT000000742581", "#text": "DECRET96-440", "@sens": "cible", "@cidtexte": "JORFTEXT000000742581", "@nortexte": "BUDF9620944D", "@numtexte": "96-440", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-22" }, { "@id": "JORFTEXT000000742897", "#text": "DECRET96-473", 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"@datesignatexte": "1996-10-11" }, { "@id": "JORFTEXT000000379369", "#text": "DECRET96-893", "@sens": "cible", "@cidtexte": "JORFTEXT000000379369", "@nortexte": "BUDF9610033D", "@numtexte": "96-893", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-10" }, { "@id": "JORFTEXT000000563322", "#text": "DECRET96-1054", "@sens": "cible", "@cidtexte": "JORFTEXT000000563322", "@nortexte": "ECOT9651509D", "@numtexte": "96-1054", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-05" }, { "@id": "JORFTEXT000000746800", "#text": "DECRET96-1074", "@sens": "cible", "@cidtexte": "JORFTEXT000000746800", "@nortexte": "AGRS9601919D", "@numtexte": "96-1074", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-04" }, { "@id": "JORFTEXT000000368742", "#text": "DECRET96-1117", "@sens": "cible", "@cidtexte": "JORFTEXT000000368742", "@nortexte": "EQUX9600145D", "@numtexte": "96-1117", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-19" }, { "@id": "JORFTEXT000000199766", "#text": "CIRCULAIRE", "@sens": "cible", "@cidtexte": "JORFTEXT000000199766", "@nortexte": "ECOT9700002C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1997-01-22" }, { "@id": "JORFTEXT000000199610", "#text": "DECRET97-248", "@sens": "cible", "@cidtexte": "JORFTEXT000000199610", "@nortexte": "ECOT9694450D", "@numtexte": "97-248", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-14" }, { "@id": "JORFTEXT000000564146", "#text": "DECRET97-261", "@sens": "cible", "@cidtexte": "JORFTEXT000000564146", "@nortexte": "BUDR9606071D", "@numtexte": "97-261", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-18" }, { "@id": "JORFTEXT000000200057", "#text": "DECRET97-309", "@sens": "cible", "@cidtexte": "JORFTEXT000000200057", "@nortexte": "MJSK9670143D", "@numtexte": "97-309", "@typelien": "APPLICATION", 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"DECRET", "@datesignatexte": "1998-01-12" }, { "@id": "JORFTEXT000000388411", "#text": "DECRET98-228", "@sens": "cible", "@cidtexte": "JORFTEXT000000388411", "@nortexte": "MESS9820428D", "@numtexte": "98-228", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-01" }, { "@id": "JORFTEXT000000556247", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000556247", "@nortexte": "ECOT9820056A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-04-28" }, { "@id": "JORFTEXT000000388979", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000388979", "@nortexte": "INTD9800203A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-06" }, { "@id": "JORFTEXT000000207432", "#text": "DECRET98-1120", "@sens": "cible", "@cidtexte": "JORFTEXT000000207432", "@nortexte": "ECOT9851736D", "@numtexte": "98-1120", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-07" }, { "@id": "JORFTEXT000000392893", "#text": "DECRET99-102", "@sens": "cible", "@cidtexte": "JORFTEXT000000392893", "@nortexte": "ECOT9820078D", "@numtexte": "99-102", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-16" }, { "@id": "JORFTEXT000000757870", "#text": "DECRET99-231", "@sens": "cible", "@cidtexte": "JORFTEXT000000757870", "@nortexte": "ECOT9951788D", "@numtexte": "99-231", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-24" }, { "@id": "LEGITEXT000005627694", "#text": "Décret n°99-231 du 24 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000757870", "@nortexte": "ECOT9951788D", "@numtexte": "99-231", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-24" }, { "@id": "LEGIARTI000006330973", "@num": "1", "#text": "Décret n°99-231 du 24 mars 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757870", "@nortexte": "ECOT9951788D", "@numtexte": "99-231", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-24" }, { "@id": "JORFTEXT000000759583", "#text": "LOI99-587", "@sens": "cible", "@cidtexte": "JORFTEXT000000759583", "@nortexte": "MENX9800171L", "@numtexte": "99-587", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "JORFTEXT000000765302", "#text": "Décret2000-460", "@sens": "cible", "@cidtexte": "JORFTEXT000000765302", "@nortexte": "ECOT0051867D", "@numtexte": "2000-460", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-05-29" }, { "@id": "JORFTEXT000000401653", "#text": "Décret2000-757", "@sens": "cible", "@cidtexte": "JORFTEXT000000401653", "@nortexte": "ECOT0051851D", "@numtexte": "2000-757", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-31" }, { "@id": "JORFTEXT000000402057", "#text": "Décret2000-1133", "@sens": "cible", "@cidtexte": "JORFTEXT000000402057", "@nortexte": 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"@nortexte": "ECOT0451253D", "@numtexte": "2004-619", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-23" }, { "@id": "JORFTEXT000000259283", "#text": "Décret2005-602", "@sens": "cible", "@cidtexte": "JORFTEXT000000259283", "@nortexte": "ECOT0551031D", "@numtexte": "2005-602", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-05-27" }, { "@id": "JORFTEXT000000633927", "#text": "Décret2005-991", "@sens": "cible", "@cidtexte": "JORFTEXT000000633927", "@nortexte": "ECOT0520024D", "@numtexte": "2005-991", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-16" }, { "@id": "JORFTEXT000000263718", "#text": "Décret2005-1417", "@sens": "cible", "@cidtexte": "JORFTEXT000000263718", "@nortexte": "BUDR0560125D", "@numtexte": "2005-1417", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-11-15" }, { "@id": "JORFTEXT000000424270", "#text": "Décret2005-1568", "@sens": "cible", "@cidtexte": "JORFTEXT000000424270", "@nortexte": "ECOT0514508D", "@numtexte": "2005-1568", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-15" }, { "@id": "JORFTEXT000000460165", "#text": "Décret2006-601", "@sens": "cible", "@cidtexte": "JORFTEXT000000460165", "@nortexte": "ECOT0651019D", "@numtexte": "2006-601", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-26" }, { "@id": "JORFTEXT000000241207", "#text": "Décret2006-754", "@sens": "cible", "@cidtexte": "JORFTEXT000000241207", "@nortexte": "ECOT0651028D", "@numtexte": "2006-754", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-29" }, { "@id": "JORFTEXT000000427264", "#text": "Décret2006-1568", "@sens": "cible", "@cidtexte": "JORFTEXT000000427264", "@nortexte": "MJSK0670246D", "@numtexte": "2006-1568", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-11" }, { "@id": "JORFTEXT000000613572", "#text": "Décret2007-93", "@sens": "cible", "@cidtexte": "JORFTEXT000000613572", "@nortexte": "ECOX0600192D", "@numtexte": "2007-93", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-01-25" }, { "@id": "JORFTEXT000018838179", "#text": "Arrêté du 15 mai 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018838179", "@nortexte": "SJSV0812170A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-15" }, { "@id": "JORFARTI000021712306", "#text": "Circulaire du 18 janvier 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021712266", "@nortexte": "PRMX1001610C", "@typelien": "CITATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "2010-01-18" }, { "@id": "LEGITEXT000021721505", "#text": "Arrêté du 18 janvier 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021720468", "@nortexte": "MTSC1000344A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-18" }, { "@id": "JORFTEXT000021720468", "#text": "Arrêté du 18 janvier 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021720468", "@nortexte": "MTSC1000344A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-18" }, { "@id": "LEGITEXT000022331895", "#text": "Ordonnance n°2010-638\n du 10 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFTEXT000022330885", "#text": "Ordonnance n°2010-638 du 10 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFTEXT000024433820", "#text": "Décret n°2011-931 du 1er août 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024433820", "@nortexte": "ETSJ1113053D", "@numtexte": "2011-931", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-08-01" }, { "@id": "LEGITEXT000024437156", "#text": "Décret n°2011-931 du 1er août 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024433820", "@nortexte": "ETSJ1113053D", "@numtexte": "2011-931", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-08-01" }, { "@id": "JORFTEXT000024979022", "#text": "Décret n°2011-1883 du 15 décembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024979022", "@nortexte": "EFIT1132540D", "@numtexte": "2011-1883", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-15" }, { "@id": "LEGITEXT000024980763", "#text": "Décret n°2011-1883 du 15 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024979022", "@nortexte": "EFIT1132540D", "@numtexte": "2011-1883", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-15" }, { "@id": "LEGITEXT000024980763", "#text": "Décret n°2011-1883 du 15 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024979022", "@nortexte": "EFIT1132540D", "@numtexte": "2011-1883", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-15" }, { "@id": "JORFTEXT000024979022", "#text": "Décret n°2011-1883 du 15 décembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024979022", "@nortexte": "EFIT1132540D", "@numtexte": "2011-1883", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-15" }, { "@id": "LEGITEXT000027728872", "#text": "Décret n°2013-635\n du 12 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027727725", "@nortexte": "EFIT1314872D", "@numtexte": "2013-635", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-12" }, { "@id": "JORFTEXT000027727725", "#text": "Décret n°2013-635 du 12 juillet 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027727725", "@nortexte": "EFIT1314872D", "@numtexte": "2013-635", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-12" }, { "@id": "JORFTEXT000027727725", "#text": "Décret n°2013-635 du 12 juillet 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027727725", "@nortexte": "EFIT1314872D", "@numtexte": "2013-635", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-12" }, { "@id": "LEGITEXT000027729105", "#text": "Décret n°2013-636\n du 12 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027727740", "@nortexte": "EFIT1316747D", "@numtexte": "2013-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-12" }, { "@id": "JORFTEXT000027727740", "#text": "Décret n°2013-636 du 12 juillet 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027727740", "@nortexte": "EFIT1316747D", "@numtexte": "2013-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-12" }, { "@id": "JORFTEXT000027727740", "#text": "Décret n°2013-636 du 12 juillet 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027727740", "@nortexte": "EFIT1316747D", "@numtexte": "2013-636", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-12" }, { "@id": "LEGITEXT000029371800", "#text": "DÉCRET n°2014-898 du 18 août 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029368364", "@nortexte": "ERNT1410105D", "@numtexte": "2014-898", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-08-18" }, { "@id": "LEGITEXT000029371800", "#text": "DÉCRET n°2014-898 du 18 août 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029368364", "@nortexte": "ERNT1410105D", "@numtexte": "2014-898", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-08-18" }, { "@id": "JORFTEXT000029368364", "#text": "DÉCRET n°2014-898 du 18 août 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029368364", "@nortexte": "ERNT1410105D", "@numtexte": "2014-898", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-08-18" }, { "@id": "JORFTEXT000029368364", "#text": "DÉCRET n°2014-898 du 18 août 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029368364", "@nortexte": "ERNT1410105D", "@numtexte": "2014-898", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-08-18" }, { "@id": "LEGITEXT000029392885", "#text": "ORDONNANCE n°2014-948 du 20 août 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029391551", "@nortexte": "FCPT1414784R", "@numtexte": "2014-948", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-08-20" }, { "@id": "JORFTEXT000029391551", "#text": "ORDONNANCE n°2014-948 du 20 août 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029391551", "@nortexte": "FCPT1414784R", "@numtexte": "2014-948", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-08-20" }, { "@id": "JORFARTI000037615469", "#text": "Décision n°2018-276 L du 15 novembre 2018 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037615468", "@nortexte": "CSCX1831220S", "@numtexte": "2018-276 L", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-11-15" }, { "@id": "LEGITEXT000039161252", "#text": "Décret n°2019-1008 du 30 septembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039160249", "@nortexte": "MENH1924076D", "@numtexte": "2019-1008", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-30" }, { "@id": "JORFTEXT000039160249", "#text": "Décret n°2019-1008 du 30 septembre 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039160249", "@nortexte": "MENH1924076D", "@numtexte": "2019-1008", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-30" }, { "@id": "LEGITEXT000046823724", "#text": "Décret n°2022-1680 du 27 décembre 2022 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046821291", "@nortexte": "SPRJ2234039D", "@numtexte": "2022-1680", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-27" }, { "@id": "JORFTEXT000046821291", "#text": "Décret n°2022-1680 du 27 décembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046821291", "@nortexte": "SPRJ2234039D", "@numtexte": "2022-1680", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-27" }, { "@id": "LEGITEXT000047531361", "#text": "Décret n°2023-349 du 9 mai 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047530346", "@nortexte": "ECON2304492D", "@numtexte": "2023-349", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-09" }, { "@id": "JORFTEXT000047530346", "#text": "Décret n°2023-349 du 9 mai 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047530346", "@nortexte": "ECON2304492D", "@numtexte": "2023-349", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-09" }, { "@id": "LEGIARTI000006302642", "@num": "102 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 102 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307909", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307940", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312883", "@num": "1727 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1727 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312883", "@num": "1727 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1727 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312948", "@num": "1736", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312948", "@num": "1736", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313740", "@num": "1740 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313740", "@num": "1740 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303167", "@num": "199 ter C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303167", "@num": "199 ter C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303135", "@num": "199 terdecies-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 terdecies-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303615", "@num": "223 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303615", "@num": "223 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308753", "@num": "223 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303635", "@num": "223 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303635", "@num": "223 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303636", "@num": "223 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308765", "@num": "223 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308765", "@num": "223 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303646", "@num": "223 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303646", "@num": "223 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303665", "@num": "223 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303665", "@num": "223 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308999", "@num": "235 ter EA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter EA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309227", "@num": "244 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309227", "@num": "244 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309228", "@num": "244 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304476", "@num": "293 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 293 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304485", "@num": "293 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 293 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304494", "@num": "293 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 293 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307490", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307490", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302440", "@num": "50-0", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 50-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307751", "@num": "57", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 57 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307751", "@num": "57", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 57 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304970", "@num": "575 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 K (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310917", "@num": "885 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302613", "@num": "92 B nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302612", "@num": "92 B octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825140", "@num": "L313-1", "#text": "Code de la construction et de l'habitation. - art. L313-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740367", "@num": "L138-1", "#text": "Code de la sécurité sociale. - art. L138-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740373", "@num": "L138-2", "#text": "Code de la sécurité sociale. - art. L138-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740379", "@num": "L138-3", "#text": "Code de la sécurité sociale. - art. L138-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740382", "@num": "L138-4", "#text": "Code de la sécurité sociale. - art. L138-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740387", "@num": "L138-5", "#text": "Code de la sécurité sociale. - art. L138-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740390", "@num": "L138-6", "#text": "Code de la sécurité sociale. - art. L138-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740393", "@num": "L138-7", "#text": "Code de la sécurité sociale. - art. L138-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740398", "@num": "L138-8", "#text": "Code de la sécurité sociale. - art. L138-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740402", "@num": "L138-9", "#text": "Code de la sécurité sociale. - art. L138-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743858", "@num": "L651-4", "#text": "Code de la sécurité sociale. - art. L651-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743864", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743876", "@num": "L651-7", "#text": "Code de la sécurité sociale. - art. L651-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743884", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615434", "@num": "63 ter", "#text": "Code des douanes - art. 63 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615425", "@num": "65 B", "#text": "Code des douanes - art. 65 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357166", "@num": "L131-6-1", "#text": "Code des juridictions financières - art. L131-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651952", "@num": "L221-24", "#text": "Code monétaire et financier - art. L221-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651953", "@num": "L221-25", "#text": "Code monétaire et financier - art. L221-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651954", "@num": "L221-26", "#text": "Code monétaire et financier - art. L221-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314948", "@num": "L13 B", "#text": "Livre des procédures fiscales - art. L13 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315434", "@num": "L188 A", "#text": "Livre des procédures fiscales - art. L188 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315434", "@num": "L188 A", "#text": "Livre des procédures fiscales - art. L188 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315947", "@num": "L50", "#text": "Livre des procédures fiscales - art. L50 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315947", "@num": "L50", "#text": "Livre des procédures fiscales - art. L50 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315952", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315952", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315078", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "LOI n° 96-314 du 12 avril 1996", "MCS_TXT": { "MC": [ "ECONOMIE", "DDOEF", "DDOF", "ENTREPRISE", "PME", "CGI", "CODE GENERAL DES IMPOTS", "CREATION D'ENTREPRISE", "CODE DES ASSURANCES", "CODE DE LA CONSTRUCTION ET DE L'HABITATION", "CODE GENERAL DES COLLECTIVITES TERRITORIALES", "LIVRE DES PROCEDURES FISCALES", "COLLECTIVITE TERRITORIALE", "CODE DU TRAVAIL", "PEL", "LIVRET JEUNE", "CODE DES DOUANES", "CODE DES JURIDICTIONS FINANCIERES", "PRIVATISATION", "ENTREPRISE PUBLIQUE", "CODE DE LA VOIRIE ROUTIERE", "CODE DE LA CONSOMMATION", "CODE RURAL", "CODE DE LA SANTE PUBLIQUE", "CODE DE LA SECURITE SOCIALE" ] }, "TITREFULL": "LOI n° 96-314 du 12 avril 1996 portant diverses dispositions d'ordre économique et financier (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000193354", "NOR": "ECOX9600004L", "NUM": "96-314", "DATE_PUBLI": "1996-04-13", "DATE_TEXTE": "1996-04-12", "NUM_PARUTION": 88, "ORIGINE_PUBLI": "JORF n°0088 du 13 avril 1996", "PAGE_DEB_PUBLI": 5707, "PAGE_FIN_PUBLI": 5724 } }, "META_COMMUN": { "ID": "JORFTEXT000000193354", "URL": "texte/version/JORF/TEXT/00/00/00/19/33/JORFTEXT000000193354.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX996314" } }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 12 avril 1996.
\n

Jacques Chirac

Par le Président de la République :

Le Premier ministre,
Alain Juppé

Le garde des sceaux, ministre de la justice,

Jacques Toubon

Le ministre de l'équipement, du logement,
des transports et du tourisme,
Bernard Pons

Le ministre du travail et des affaires sociales,

Jacques Barrot

Le ministre de l'intérieur,
Jean-Louis Debré

Le ministre de l'économie et des finances,

Jean Arthuis

Le ministre de la culture,
Philippe Douste-Blazy

Le ministre de l'industrie, de la poste

et des télécommunications,

Franck Borotra

Le ministre de l'agriculture, de la pêche et de l'alimentation,
Philippe Vasseur

Le ministre des petites et moyennes entreprises,

du commerce et de l'artisanat,

Jean-Pierre Raffarin

Le ministre de la fonction publique,
de la réforme de l'Etat et de la décentralisation,
Dominique Perben

Le ministre délégué à l'outre-mer,

Jean-Jacques de Peretti

Le ministre délégué au logement,
Pierre-André Périssol

Le ministre délégué au budget,

porte-parole du Gouvernement,

Alain Lamassoure

Le ministre délégué aux finances et au commerce extérieur,
Yves Galland

Le ministre délégué à la poste,

aux télécommunications et à l'espace,

François Fillon

Le secrétaire d'Etat aux transports,
Anne-Marie Idrac

Le secrétaire d'Etat à la santé

et à la sécurité sociale,

Hervé Gaymard

\n
" } }, "JORFTEXT000000380034": { "SM": { "CONTENU": "1ERE PARTIE: CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER.
TITRE I: DISPOSITIONS RELATIVES AUX RESSOURCES.
I: IMPOTS ET REVENUS AUTORISES (ART. 1 A 41).
MODIFICATION DU CODE GENERAL DES IMPOTS (CGI),DU CODE DU TRAVAIL,DU CODE DE LA CONSTRUCTION,DU CODE GENERAL DES COLLECTIVITES TERRITORIALES (CGCT),DU LIVRE DES PROCEDURES FISCALES.
MODIFICATION DE LA LOI DE FINANCES RECTIFICATIVE POUR 1995 (95885 DU 04-08-1995),DE LA LOI DE FINANCES POUR 1987 (861317 DU 30-12-1986).UNE PHRASE DU 2EMEMENT DE L'ART. 2 ET L'ART. 39 ONT ETE DECLARES CONTRAIRES A LA CONSTITUTION PAR LA DECISION 96385 DC DU 30-12-1996 DU CONSEIL CONSTITUTIONNEL.
II: RESSOURCES AFFECTEES (ART. 42 A 51).
MODIFICATION DU CGI ET DE LA LOI DE FINANCES POUR 1996 (951346 DU 30-12-1995).
TITRE II: DISPOSITIONS RELATIVES A L'EQUILIBRE DES RESSOURCES ET DES CHARGES (ART. 52).
2EME PARTIE: MOYENS DES SERVICES ET DISPOSITIONS SPECIALES.
TITRE I: DISPOSITIONS APPLICABLES A L'ANNEE 1997 (ART. 53 A 80).
MODIFICATION DE LA LOI 951346PRECITEE,DE LA LOI DE FINANCES POUR 1993 (921376 DU 30-12-1992),DE LA LOI DE FINANCES POUR 1992 (911322 DU 30-12-1991) ET DE LA LOI 861067 DU 30-09-1986 DE COMMUNICATION.
MODIFICATION DU CGCT.
TITRE II: DISPOSITIONS PERMANENTES (ART. 81 A 139).
MODIFICATION DU CGI,DU CODE DE LA SECURITE SOCIALE,DU LIVRE DES PROCEDURES FISCALES,DU CODE RURAL,DU CGCT,DU CODE DE LA CONSTRUCTION,DU CODE DU TRAVAIL,DU CODE DES DOUANES.
MODIFICATION DE LA LOI 881201 DU 23-12-1988,DE L'ORDONNANCE 581374 DU 30-12-1958,DE LA LOI 911322 DU 30-12-1991,DE LA LOI 89935 DU 29-12-1989;DE LA LOI 49420 DU 25-03- 1949,DE LA LOI 72657 DU 13-07-1972,DE LA LOI 821091 DU 23-12-1982,DE LA LOI 82939 DU 04-11-1982 ET DE LA LOI 75534 DU 30-06-1975.UNE PARTIE AU 2 DE L'ART. 81 A ETE DECLARE CONTRAIRE A LA CONSTITUTION PAR LA DECISION 96385 DC PRECITEE." }, "TP": { "CONTENU": "(1) Loi no 96-1181.
- Travaux préparatoires :
Assemblée nationale :
Projet de loi no 2993 ;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission des finances, no 3030 ;
Avis des commissions des affaires culturelles (no 3031), des affaires étrangères (no 3032), de la défense (no 3033), des lois (no 3034) et de la production (no 3035).
Discussion (première partie) du 15 au 22 octobre 1996. - Discussion (deuxième partie) du 22 au 25 octobre 1996, du 4 au 20 novembre 1996, et adoption le 20 novembre 1996.
Sénat :
Projet de loi, adopté par l'Assemblée nationale en première lecture, no 85 (1996-1997) ;
Rapport de M. Alain Lambert, rapporteur général, au nom de la commission des finances, no 86 (1996-1997) ;
Avis des commissions des affaires culturelles (no 87), des affaires économiques (no 88), des affaires étrangères (no 89), des affaires sociales (no 90) et des lois (no 91) ;
Discussion (première partie) du 21 au 27 novembre 1996. - Discussion (deuxième partie) du 28 novembre au 10 décembre 1996 et adoption le 10 décembre 1996.
Assemblée nationale :
Projet de loi, modifié par le Sénat, no 3221 ;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission mixte paritaire, no 3239 ;
Discussion et adoption le 18 décembre 1996.
Sénat :
Rapport de M. Alain Lambert, rapporteur général, au nom de la commission mixte paritaire, no 153 (1996-1997) ;
Discussion et adoption le 18 décembre 1996.
- Conseil constitutionnel :
Décision no 96-385 DC du 30 décembre 1996 publiée au Journal officiel du 31 décembre 1996.
" }, "ABRO": { "CONTENU": "Texte partiellement abrogé et codifié dans le CGI: articles 17-III, 38, 38- I, 91, 8-I (art. 1417 du CGI) et partiellement codifié dans le nouveau code monétaire et financier (ordonnance 2000-1223): article 128 (V)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006465288", "@num": "1", "#text": "Loi n°49-420 du 25 mars 1949 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000692445", "#text": "Loi n°49-420 du 25 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@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": "JORFTEXT000000875580", "#text": "Loi n° 72-657 du 13 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "JORFTEXT000000333976", "#text": "Loi n°75-534 du 30 juin 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000333976", "@numtexte": "75-534", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-06-30" }, { "@id": "JORFTEXT000000319755", "#text": "Loi n°82-939 du 4 novembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656105", "@num": "1", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656104", "@num": "1", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000017924585", "@num": "1", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "JORFTEXT000000684966", "#text": "Loi n°82-1091 du 23 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "JORFTEXT000000512205", "#text": "Loi n° 86-1067 du 30 septembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "JORFTEXT000000317305", "#text": "Loi n° 86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000317305", "#text": "Loi n° 86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006314225", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314224", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314222", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314223", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314226", "@num": "22-2", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000509065", "#text": "Loi n° 88-1201 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006317735", "@num": "109", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 109 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000166186", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (rectificatif)", "@sens": "source", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000356342", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000178406", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000737653", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "JORFTEXT000000737653", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "JORFTEXT000000191068", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000697418", "#text": "Directive Européenne n°96-42 du 25 juin 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000697418", "@nortexte": "396L0042", "@numtexte": "96-42", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1996-06-25" }, { "@id": "LEGIARTI000006367865", "@num": "56", "#text": "Loi n°96-1093 du 16 décembre 1996 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563052", "@nortexte": "FPPX9600101L", "@numtexte": "96-1093", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-16" }, { "@id": "JORFTEXT000000380632", "#text": "DECRET96-1169", "@sens": "cible", "@cidtexte": "JORFTEXT000000380632", "@nortexte": "TASS9624451D", "@numtexte": "96-1169", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-27" }, { "@id": "JORFTEXT000000379628", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000379628", "@nortexte": "ECOT9651567A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006432982", "@num": "1", "#text": "Arrêté du 30 décembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000379628", "@nortexte": "ECOT9651567A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000379630", "#text": "DECISION96-385", "@sens": "cible", "@cidtexte": "JORFTEXT000000379630", "@nortexte": "CSCL9601855S", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000564315", "#text": "DECRET96-1186", "@sens": "cible", "@cidtexte": "JORFTEXT000000564315", "@nortexte": "BUDB9610091D", "@numtexte": "96-1186", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000379666", "#text": "DECRET96-1187", "@sens": "cible", "@cidtexte": "JORFTEXT000000379666", "@nortexte": "BUDB9610092D", "@numtexte": "96-1187", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000747566", "#text": "DECRET96-1188", "@sens": "cible", "@cidtexte": "JORFTEXT000000747566", "@nortexte": "BUDB9610093D", "@numtexte": "96-1188", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000564790", "#text": "DECRET96-1189", "@sens": "cible", "@cidtexte": "JORFTEXT000000564790", "@nortexte": "BUDB9610094D", "@numtexte": "96-1189", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000199276", "#text": "DECRET96-1190", "@sens": "cible", "@cidtexte": "JORFTEXT000000199276", "@nortexte": "BUDB9610095D", "@numtexte": "96-1190", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000379669", "#text": "DECRET96-1191", "@sens": "cible", "@cidtexte": "JORFTEXT000000379669", "@nortexte": "BUDB9610096D", "@numtexte": "96-1191", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000379670", "#text": "DECRET96-1192", "@sens": "cible", "@cidtexte": "JORFTEXT000000379670", "@nortexte": "BUDB9610097D", "@numtexte": "96-1192", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000199277", "#text": "DECRET96-1193", "@sens": "cible", "@cidtexte": "JORFTEXT000000199277", "@nortexte": "BUDB9610098D", "@numtexte": "96-1193", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000379671", "#text": "DECRET96-1194", "@sens": "cible", "@cidtexte": "JORFTEXT000000379671", "@nortexte": "BUDB9610099D", "@numtexte": "96-1194", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000747024", "#text": "DECRET96-1195", "@sens": "cible", "@cidtexte": "JORFTEXT000000747024", "@nortexte": "BUDB9610100D", "@numtexte": "96-1195", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000379672", "#text": "DECRET96-1196", "@sens": "cible", "@cidtexte": "JORFTEXT000000379672", "@nortexte": "BUDB9610101D", "@numtexte": "96-1196", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000747060", "#text": "DECRET96-1197", "@sens": "cible", "@cidtexte": "JORFTEXT000000747060", "@nortexte": "BUDB9610102D", "@numtexte": "96-1197", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000379673", "#text": "DECRET96-1199", "@sens": "cible", "@cidtexte": "JORFTEXT000000379673", "@nortexte": "BUDB9610104D", "@numtexte": "96-1199", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380831", "#text": "DECRET96-1200", "@sens": "cible", "@cidtexte": "JORFTEXT000000380831", "@nortexte": "BUDB9610105D", "@numtexte": "96-1200", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000198813", "#text": "DECRET96-1201", "@sens": "cible", "@cidtexte": "JORFTEXT000000198813", "@nortexte": "BUDB9610106D", "@numtexte": "96-1201", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000199279", "#text": "DECRET96-1202", "@sens": "cible", "@cidtexte": "JORFTEXT000000199279", "@nortexte": "BUDB9610107D", "@numtexte": "96-1202", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000198808", "#text": "DECRET96-1203", "@sens": "cible", "@cidtexte": "JORFTEXT000000198808", "@nortexte": "BUDB9610108D", "@numtexte": "96-1203", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380832", "#text": "DECRET96-1204", "@sens": "cible", "@cidtexte": "JORFTEXT000000380832", "@nortexte": "BUDB9610109D", "@numtexte": "96-1204", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000747061", "#text": "DECRET96-1205", "@sens": "cible", "@cidtexte": "JORFTEXT000000747061", "@nortexte": "BUDB9610110D", "@numtexte": "96-1205", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000198809", "#text": "DECRET96-1206", "@sens": "cible", "@cidtexte": "JORFTEXT000000198809", "@nortexte": "BUDB9610111D", "@numtexte": "96-1206", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380864", "#text": "DECRET96-1207", "@sens": "cible", "@cidtexte": "JORFTEXT000000380864", "@nortexte": "BUDB9610112D", "@numtexte": "96-1207", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380865", "#text": "DECRET96-1208", "@sens": "cible", "@cidtexte": "JORFTEXT000000380865", "@nortexte": "BUDB9610113D", "@numtexte": "96-1208", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000563509", "#text": "DECRET96-1209", "@sens": "cible", "@cidtexte": "JORFTEXT000000563509", "@nortexte": "BUDB9610114D", "@numtexte": "96-1209", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000198784", "#text": "DECRET96-1210", "@sens": "cible", "@cidtexte": "JORFTEXT000000198784", "@nortexte": "BUDB9610115D", "@numtexte": "96-1210", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000747062", "#text": "DECRET96-1211", "@sens": "cible", "@cidtexte": "JORFTEXT000000747062", "@nortexte": "BUDB9610116D", "@numtexte": "96-1211", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380866", "#text": "DECRET96-1212", "@sens": "cible", "@cidtexte": "JORFTEXT000000380866", "@nortexte": "BUDB9610117D", "@numtexte": "96-1212", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000746663", "#text": "DECRET96-1213", "@sens": "cible", "@cidtexte": "JORFTEXT000000746663", "@nortexte": "BUDB9610118D", "@numtexte": "96-1213", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380867", "#text": "DECRET96-1214", "@sens": "cible", "@cidtexte": "JORFTEXT000000380867", "@nortexte": "BUDB9610119D", "@numtexte": "96-1214", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000198811", "#text": "DECRET96-1215", "@sens": "cible", "@cidtexte": "JORFTEXT000000198811", "@nortexte": "BUDB9610120D", "@numtexte": "96-1215", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000563477", "#text": "DECRET96-1216", "@sens": "cible", "@cidtexte": "JORFTEXT000000563477", "@nortexte": "BUDB9610121D", "@numtexte": "96-1216", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380033", "#text": "DECRET96-1217", "@sens": "cible", "@cidtexte": "JORFTEXT000000380033", "@nortexte": "BUDB9610122D", "@numtexte": "96-1217", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380032", "#text": "DECRET96-1218", "@sens": "cible", "@cidtexte": "JORFTEXT000000380032", "@nortexte": "BUDT9616238D", "@numtexte": "96-1218", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000701084", "#text": "Décret n°96-1198 du 30 décembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000701084", "@nortexte": "BUDB9610103D", "@numtexte": "96-1198", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "LEGITEXT000005622506", "#text": "Loi n°96-1181 du 30 décembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319643", "@num": "1", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319652", "@num": "10", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319758", "@num": "102", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 102 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319759", "@num": "103", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 103 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319760", "@num": "104", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 104 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319761", "@num": "105", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 105 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319762", "@num": "106", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 106 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319763", "@num": "107", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 107 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319764", "@num": "108", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 108 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319766", "@num": "109", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 109 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319653", "@num": "11", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319767", "@num": "110", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319768", "@num": "111", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 111 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319769", "@num": "112", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 112 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319772", "@num": "115", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 115 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319775", "@num": "117", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 117 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319654", "@num": "12", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319780", "@num": "122", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 122 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319782", "@num": "124", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 124 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319785", "@num": "126", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 126 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319787", "@num": "128", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 128 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319789", "@num": "129", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 129 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319794", "@num": "134", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319796", "@num": "136", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319798", "@num": "138", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 138 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319656", "@num": "14", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319660", "@num": "17", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319665", "@num": "22", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319674", "@num": "30", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319679", "@num": "34", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319679", "@num": "34", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319680", "@num": "35", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 35 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319682", "@num": "37", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319684", "@num": "39", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319685", "@num": "40", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 40 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319686", "@num": "41", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319687", "@num": "42", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 42 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319687", "@num": "42", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 42 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319692", "@num": "46", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 46 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319693", "@num": "47", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319694", "@num": "48", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319695", "@num": "49", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 49 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319698", "@num": "51", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 51 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319700", "@num": "52", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 52 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319700", "@num": "52", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 52 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319701", "@num": "53", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 53 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319702", "@num": "54", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 54 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319702", "@num": "54", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 54 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319703", "@num": "55", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 55 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319703", "@num": "55", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 55 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319704", "@num": "56", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 56 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319705", "@num": "57", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 57 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319706", "@num": "58", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 58 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319706", "@num": "58", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 58 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319707", "@num": "59", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 59 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319708", "@num": "60", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 60 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319710", "@num": "62", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 62 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319711", "@num": "63", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 63 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319712", "@num": "64", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 64 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319712", "@num": "64", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 64 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319717", "@num": "66", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 66 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319718", "@num": "67", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 67 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319719", "@num": "68", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 68 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319720", "@num": "69", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 69 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319721", "@num": "70", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 70 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319722", "@num": "71", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 71 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319723", "@num": "72", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 72 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319727", "@num": "74", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 74 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319727", "@num": "74", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 74 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319728", "@num": "75", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 75 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319728", "@num": "75", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 75 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319729", "@num": "76", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 76 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319729", "@num": "76", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 76 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319730", "@num": "77", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 77 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319730", "@num": "77", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 77 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319731", "@num": "78", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 78 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319733", "@num": "80", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 80 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319736", "@num": "82", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319738", "@num": "84", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 84 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319742", "@num": "88", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 88 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319752", "@num": "97", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319753", "@num": "98", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 98 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000563565", "#text": "DECRET96-1248", "@sens": "cible", "@cidtexte": "JORFTEXT000000563565", "@nortexte": "ECOT9610288D", "@numtexte": "96-1248", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006826313", "@num": "9", "#text": "Loi n°96-1237 du 30 décembre 1996 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563529", "@nortexte": "LOGX9600119L", "@numtexte": "96-1237", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000197900", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000197900", "@nortexte": "BUDF9620688A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-31" }, { "@id": "JORFTEXT000000747671", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000747671", "@nortexte": "ECOT9710290A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-07" }, { "@id": "LEGITEXT000005622682", "#text": "Arrêté du 15 janvier 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000563649", "@nortexte": "TAST9710097A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-15" }, { "@id": "LEGIARTI000006670772", "@num": "1", "#text": "Arrêté du 15 janvier 1997 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563649", "@nortexte": "TAST9710097A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-15" }, { "@id": "LEGIARTI000006670773", "@num": "2", "#text": "Arrêté du 15 janvier 1997 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563649", "@nortexte": "TAST9710097A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-15" }, { "@id": "LEGIARTI000006670774", "@num": "3", "#text": "Arrêté du 15 janvier 1997 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563649", "@nortexte": "TAST9710097A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-15" }, { "@id": "JORFTEXT000000380440", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000380440", "@nortexte": "ECOB9610123A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-31" }, { "@id": "JORFTEXT000000198580", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000198580", "@nortexte": "ECOT9710294A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-04" }, { "@id": "JORFTEXT000000748536", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000748536", "@nortexte": "ECOT9710295A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-07" }, { "@id": "JORFTEXT000000747842", "#text": "DECRET97-163", "@sens": "cible", "@cidtexte": "JORFTEXT000000747842", "@nortexte": "AGRS9700228D", "@numtexte": "97-163", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-24" }, { "@id": "JORFTEXT000000381639", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000381639", "@nortexte": "ECOT9710296A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-14" }, { "@id": "JORFTEXT000000565197", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000565197", "@nortexte": "ECOT9710297A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-27" }, { "@id": "JORFTEXT000000199766", "#text": "CIRCULAIRE", "@sens": "cible", "@cidtexte": "JORFTEXT000000199766", "@nortexte": "ECOT9700002C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1997-01-22" }, { "@id": "JORFTEXT000000199707", "#text": "DECRET97-237", "@sens": "cible", "@cidtexte": "JORFTEXT000000199707", "@nortexte": "BUDF9720717D", "@numtexte": "97-237", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-14" }, { "@id": "JORFTEXT000000746928", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000746928", "@nortexte": "ECOD9770005A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-27" }, { "@id": "JORFTEXT000000382586", "#text": "DECRET97-271", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "LEGIARTI000006827689", "@num": "Annexe I", "#text": "Décret n°97-271 du 21 mars 1997 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "LEGIARTI000028809471", "@num": "Annexe I", "#text": "Décret n°97-271 du 21 mars 1997 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "LEGIARTI000006827690", "@num": "Annexe I article 1", "#text": "Décret n°97-271 du 21 mars 1997 - art. Annexe I article 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "LEGIARTI000006827694", "@num": "Annexe II", "#text": "Décret n°97-271 du 21 mars 1997 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "JORFTEXT000000198906", "#text": "LOI97-277", "@sens": "cible", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "JORFTEXT000000565141", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000565141", "@nortexte": "ECOT9710299A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-21" }, { "@id": "JORFTEXT000000199475", "#text": "DECRET97-317", "@sens": "cible", "@cidtexte": "JORFTEXT000000199475", "@nortexte": "BUDF9720726D", "@numtexte": "97-317", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-02" }, { "@id": "JORFTEXT000000565563", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000565563", "@nortexte": "ECOT9710301A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-04-07" }, { "@id": "JORFTEXT000000381679", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000381679", "@nortexte": "FPPA9710033A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-19" }, { "@id": "JORFTEXT000000381752", "#text": "DECRET97-437", "@sens": "cible", "@cidtexte": "JORFTEXT000000381752", "@nortexte": "TASE9710328D", "@numtexte": "97-437", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-30" }, { "@id": "JORFTEXT000000748188", "#text": "DECRET97-438", "@sens": "cible", "@cidtexte": "JORFTEXT000000748188", "@nortexte": "TASE9710329D", "@numtexte": "97-438", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-30" }, { "@id": "JORFTEXT000000381712", "#text": "DECRET97-496", "@sens": "cible", "@cidtexte": "JORFTEXT000000381712", "@nortexte": "BUDF9700007D", "@numtexte": "97-496", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-16" }, { "@id": "JORFTEXT000000748922", "#text": "DECRET97-519", "@sens": "cible", "@cidtexte": "JORFTEXT000000748922", "@nortexte": "COMK9704001D", "@numtexte": "97-519", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-15" }, { "@id": "JORFTEXT000000200826", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000200826", "@nortexte": "ECOT9710302A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-14" }, { "@id": "JORFTEXT000000201110", "#text": "DECRET97-535", "@sens": "cible", "@cidtexte": "JORFTEXT000000201110", "@nortexte": "LOGC9700045D", "@numtexte": "97-535", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "JORFTEXT000000566021", "#text": "DECRET97-556", "@sens": "cible", "@cidtexte": "JORFTEXT000000566021", "@nortexte": "BUDF9710029D", "@numtexte": "97-556", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "JORFTEXT000000566855", "#text": "DECRET97-637", "@sens": "cible", "@cidtexte": "JORFTEXT000000566855", "@nortexte": "TASE9710737D", "@numtexte": "97-637", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-31" }, { "@id": "JORFTEXT000000201062", "#text": "DECRET97-666", "@sens": "cible", "@cidtexte": "JORFTEXT000000201062", "@nortexte": "BUDF9720744D", "@numtexte": "97-666", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-31" }, { "@id": "JORFTEXT000000566894", "#text": "DECRET97-668", "@sens": "cible", "@cidtexte": "JORFTEXT000000566894", "@nortexte": "ECOD9770013D", "@numtexte": "97-668", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-31" }, { "@id": "JORFTEXT000000201250", "#text": "DECRET97-675", "@sens": "cible", "@cidtexte": "JORFTEXT000000201250", "@nortexte": "BUDF9700014D", "@numtexte": "97-675", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-31" }, { "@id": "JORFTEXT000000565950", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000565950", "@nortexte": "ECOT9710304A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-06-25" }, { "@id": "JORFTEXT000000384168", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000384168", "@nortexte": "ECOT9710307A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-07-04" }, { "@id": "JORFTEXT000000567244", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000567244", "@nortexte": "ECOT9710308A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-07-09" }, { "@id": "JORFTEXT000000567079", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000567079", "@nortexte": "ECOT9710309A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-07-09" }, { "@id": "JORFTEXT000000383524", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000383524", "@nortexte": "ECOT9710306A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-07-04" }, { "@id": "JORFTEXT000000183265", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000183265", "@nortexte": "ECOT9710310A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-07-29" }, { "@id": "JORFTEXT000000505555", "#text": "Arrêté du 5 septembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000505555", "@nortexte": "ECOT9701313A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-05" }, { "@id": "JORFTEXT000000566583", "#text": "DECRET97-826", "@sens": "cible", "@cidtexte": "JORFTEXT000000566583", "@nortexte": "ECOF9720767D", "@numtexte": "97-826", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-09-03" }, { "@id": "JORFTEXT000000368847", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000368847", "@nortexte": "ECOT9710311A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-08-29" }, { "@id": "JORFTEXT000000386781", "#text": "DECRET97-1040", "@sens": "cible", "@cidtexte": "JORFTEXT000000386781", "@nortexte": "ECOA9710005D", "@numtexte": "97-1040", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-11-13" }, { "@id": "JORFTEXT000000752687", "#text": "DECRET97-1066", "@sens": "cible", "@cidtexte": "JORFTEXT000000752687", "@nortexte": "MCCT9700748D", "@numtexte": "97-1066", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-11-20" }, { "@id": "JORFTEXT000000752149", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000752149", "@nortexte": "ECOI9700455D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": 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"DECRET98-684", "@sens": "cible", "@cidtexte": "JORFTEXT000000557848", "@nortexte": "MCCK9800344D", "@numtexte": "98-684", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-30" }, { "@id": "LEGIARTI000006507765", "@num": "3", "#text": "Décret n°98-693 du 30 juillet 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000374521", "@nortexte": "EQUH9800649D", "@numtexte": "98-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-30" }, { "@id": "JORFTEXT000000574605", "#text": "DECRET98-1107", "@sens": "cible", "@cidtexte": "JORFTEXT000000574605", "@nortexte": "MESF9811019D", "@numtexte": "98-1107", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-08" }, { "@id": "JORFTEXT000000209044", "#text": "LOI98-1266", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": 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L351-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648466", "@num": "L351-24", "#text": "Code du travail - art. L351-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648469", "@num": "L351-24", "#text": "Code du travail - art. L351-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649418", "@num": "L442-2", "#text": "Code du travail - art. L442-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649417", "@num": "L442-2", "#text": "Code du travail - art. L442-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651948", "@num": "L221-21", "#text": "Code monétaire et financier - art. L221-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583627", "@num": "L361-5", "#text": "Code rural - art. L361-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°96-1181 du 30 décembre 1996", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "LOI DE FINANCES POUR 1997", "BUDGET 1997", "CODE GENERAL DES IMPOTS", "CGI", "CODE DU TRAVAIL", "CODE DE LA CONSTRUCTION", "CODE GENERAL DES COLLECTIVITES TERRITORIALES", "CGCT", "LIVRE DES PROCEDURES FISCALES", "CODE DE LA SECURITE SOCIALE", "CODE RURAL", "CODE DES DOUANES", "CONSEIL CONSTITUTIONNEL", "NON CONFORMITE A LA CONSTITUTION", "IMPOT", "RESSOURCE", "EQUILIBRE FINANCIER", "FISCALITE", "BUDGET GENERAL", "BUDGET ANNEXE", "COMPTE SPECIAL DU TRESOR", "CST", "PROJET DE LOI" ] }, "TITREFULL": "LOI de finances pour 1997 (n° 96-1181 du 30 décembre 1996) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000380034", "NOR": "ECOX9600105L", "NUM": "96-1181", "DATE_PUBLI": "1996-12-31", "DATE_TEXTE": "1996-12-30", "ORIGINE_PUBLI": "JORF n°304 du 31 décembre 1996", "PAGE_DEB_PUBLI": 19490, "PAGE_FIN_PUBLI": 19969 } }, "META_COMMUN": { "ID": "JORFTEXT000000380034", "URL": "texte/version/JORF/TEXT/00/00/00/38/00/JORFTEXT000000380034.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1996/12/30/ECOX9600105L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9961181", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1996/12/30/96-1181/jo/texte" } } }, "VISAS": { "CONTENU": "L'Assemblée nationale et le Sénat ont adopté,
Vu la décision du Conseil constitutionnel no 96-385 DC en date du 30 décembre 1996,
Le Président de la République promulgue la loi dont la teneur suit :
\n

Première partie

CONDITIONS GENERALES

DE L'EQUILIBRE FINANCIER

\n
\n

TITRE Ier

DISPOSITIONS RELATIVES AUX RESSOURCES

\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 30 décembre 1996.
\n

(En millions

de francs)

......................................................
271,3 ......................................................
2 381,5 ......................................................
3 319,7 ......................................................
1 104,9 ......................................................
2 144,9 ......................................................
267,2 ......................................................
784,6 Société de télévision du savoir, de la formation et de l'emploi : La Cinquième......
647,9 ......................................................
10 922,0 Est approuvé, pour l'exercice 1997, le produit attendu des recettes des sociétés du secteur public de la communication audiovisuelle provenant de la publicité, pour un montant total de 4 000 millions de francs hors taxes.
\n
Jacques Chirac Par le Président de la République :
\n

Le Premier ministre,

Alain Juppé

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

Le ministre délégué au budget,

porte-parole du Gouvernement,

Alain Lamassoure

\n
" } }, "JORFTEXT000000734623": { "SM": { "CONTENU": "L'ART. 12 DE LA LOI 96314 DU 12-04-1996 PORTANT DIVERSES DISPOSITIONS D'ORDRE ECONOMIQUE ET FINANCIER,QUI MODIFIE L'ART. L80-B DU LIVRE DES PROCEDURES FISCALES,PERMET AUX ENTREPRISES DE S'ASSURER AUPRES DE L'ADMINISTRATION FISCALE,QU'ELLES REMPLISSENT LES CONDITIONS REQUISES POUR BENEFICIER DU REGIME DES AMORTISSEMENTS EXCEPTIONNELS OU DES ALLEGEMENTS D'IMPOTS SUR LES BENEFICES PREVUS EN FAVEUR DES ENTREPRISES NOUVELLES.LE SILENCE GARDE PAR L'ADMINISTRATION PENDANT PLUS DE 3 MOIS VAUDRA ACCEPTATION TACITE.SI LA SITUATION DECRITE PAR LE CONTRIBUABLE EST CONFORME A LA REALITE,AUCUN REDRESSEMENT NE POURRA ALORS ETRE EFFECTUE AU MOTIF QUE LES CONDITONS DE LA MESURE NE SONT PAS SATISFAITES.
LA LOI RENVOIE A UN DECRET EN CONSEIL D'ETAT LE SOIN DE PRECISER LES CONDITIONS D'APPLICATION,NOTAMMENT LE CONTENU,LE LIEU DE DEPOT DES DEMANDES AINSI QUE LES MODALITES SELON LESQUELLES L'ADMINISTRATION EN ACCUSE RECEPTION.
LE DECRET CI-JOINT INSERE 4 NOUVEAUX ARTICLES *R80-B-1 A *R80-B-4 DANS LE LIVRE DES PROCEDURES FISCALES (2EME PARTIE,TITRE II,CHAP. I,SECTION VI \"CONSEQUENCES ET LIMITES DES PROCEDURES DE REDRESSEMENT\").
L'ART. *R80-B-1 DETERMINE LE CONTENU DES DEMANDES.IL RENVOIE A UN ARRETE LE SOIN DE FIXER LES MODELES CONFORMEMENT AUXQUELS SERONT ETABLIES LES DEMANDES D'AGREMENT OU LES NOTIFICATIONS.
L'ART. *R80-B-2 DESIGNE L'AUTORITE COMPETENTE POUR RECEVOIR LA DEMANDE: MINISTRE POUR LES DEMANDES D'AGREMENTS,DIRECTEUR DES SERVICES FISCAUX DU LIEU DE SOUSCRIPTION DE LA DECLARATION DES RESULTATS DE L'ENTREPRISE POUR LES AUTRES DEMANDES.
L'ART. *R80-B-3 DEFINIT LE DISPOSITIF APPLICABLE EN CAS DE DEMANDE INCOMPLETE.LES ELEMENTS COMPLEMENTAIRES DEVRONT ETRE ADRESSES SELON LES MEMES MODALITES QUE LA DEMANDE INITIALE.
L'ART. *R80-B-4 PRECISE QUE LE DELAI DE 3 MOIS,AU TERME DUQUEL IL Y A ACCEPTATION TACITE A DEFAUT DE REPONSE,COURT A COMPTER DE LA RECEPTION DE LA DEMANDE PAR LE SERVICE COMPETENT.DANS LE CAS OU L'ADMINISTRATION DEMANDE DES ELEMENTS COMPLEMENTAIRES,LE POINT DEDEPART DU DELAI EST REPORTE A LA RECEPTION DE CES ELEMENTS,CONFORMEMENT AU DROIT COMMUN SELON LEQUEL EN MATIERE D'ACCEPTATION TACITE,LE DELAI NE COURT QU'A COMPTER DE LA RECEPTION D'UN DOSSIER COMPLET." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000193354", "#text": "Loi n°96-314 du 12 avril 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "JORFTEXT000000201511", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000201511", "@nortexte": "BUDF9700018A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-16" }, { "@id": "JORFTEXT000000381712", "#text": "DECRET97-496", "@sens": "cible", "@cidtexte": "JORFTEXT000000381712", "@nortexte": "BUDF9700007D", "@numtexte": "97-496", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-16" } ] }, "TITRE": "Décret n°96-677 du 25 juillet 1996", "MCS_TXT": { "MC": [ "BUDGET", "FINANCES", "LIVRE DES PROCEDURES FISCALES", "ADMINISTRATION FISCALE", "ACCORD TACITE", "ENTREPRISE", "FISCALITE", "REGIME FISCAL", "CREATION D'ENTREPRISE", "BENEFICE", "AMORTISSEMENT", "AMORTISSEMENT EXCEPTIONNEL", "ALLEGEMENT FISCAL", "REDUCTION FISCALE", "CONDITION REQUISE", "JUSTIFICATIF", "AGREMENT", "NOTIFICATION", "DEMANDE D'AGREMENT", "AUTORITE COMPETENTE", "DELAI DE REPRISE", "PROCEDURE DE REDRESSEMENT" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "TITREFULL": "Décret no 96-677 du 25 juillet 1996 précisant les conditions d'application du 2o de l'article L. 80 B du livre des procédures fiscales" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000734623", "NOR": "BUDF9600020D", "NUM": "96-677", "DATE_PUBLI": "1996-07-31", "DATE_TEXTE": "1996-07-25", "ORIGINE_PUBLI": "JORF n°177 du 31 juillet 1996", "PAGE_DEB_PUBLI": 11607, "PAGE_FIN_PUBLI": 19960731 } }, "META_COMMUN": { "ID": "JORFTEXT000000734623", "URL": "texte/version/JORF/TEXT/00/00/00/73/46/JORFTEXT000000734623.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX996677" } }, "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 ;
Vu le livre des procédures fiscales, notamment l'article L. 80 B ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 25 juillet 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

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000734623", "cible": true, "cidtexte": "JORFTEXT000000381712", "id": "JORFTEXT000000381712", "typelien": "APPLICATION" }, { "texte_version_id": "JORFTEXT000000193354", "cible": true, "cidtexte": "JORFTEXT000000381712", "id": "JORFTEXT000000381712", "typelien": "APPLICATION" }, { "texte_version_id": "JORFTEXT000000380034", "cible": true, "cidtexte": "JORFTEXT000000381712", "id": "JORFTEXT000000381712", "typelien": "APPLICATION" } ], "textelr": { "JORFTEXT000000193354": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000193354", "NOR": "ECOX9600004L", "NUM": "96-314", "DATE_PUBLI": "1996-04-13", "DATE_TEXTE": "1996-04-12", "NUM_PARUTION": 88, "ORIGINE_PUBLI": "JORF n°0088 du 13 avril 1996", "PAGE_DEB_PUBLI": 5707, "PAGE_FIN_PUBLI": 5724 } }, "META_COMMUN": { "ID": "JORFTEXT000000193354", "URL": "texte/struct/JORF/TEXT/00/00/00/19/33/JORFTEXT000000193354.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX996314" } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000001211536", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002178693", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002178694", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001984655", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001791615", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002178695", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002178696", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002383297", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001147160", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001403735", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001403841", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001791616", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001211537", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001346136", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001731204", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001211538", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001403842", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002178697", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001211539", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": 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