{ "texte_version": { "JORFTEXT000000440551": { "SM": { "CONTENU": "Application de l'art. précité du code susvisé (art. issu de l'art. 22 de la loi 89-935. Modification de l'art. 31 A (al. 2) dudit code (art. issu de l'art. 1 du décret 98-1243)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@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": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000759117", "#text": "Décret n°98-1243 du 29 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000759117", "@nortexte": "ECOF9800030D", "@numtexte": "98-1243", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@sens": "source", "@typelien": "APPLICATION" } ] }, "TITRE": "Décret n°2004-833 du 19 août 2004", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "IMPOTS", "CODE GENERAL DES IMPOTS", "CGI", "FINANCEMENT", "OPERATION DE FINANCEMENT", "REGIME FISCAL", "AMORTISSEMENT", "BIEN", "LOCATION", "ENCADREMENT", "IMPOSITION", "RESULTAT", "MEMBRE", "SOCIETE DE PERSONNES", "GROUPEMENT D'INTERET ECONOMIQUE", "GIE", "LIMITATION", "MONTANT", "AMORTISSEMENT DEDUCTIBLE", "AVANTAGE FISCAL", "MODE DE CALCUL", "OBLIGATION DECLARATIVE", "DEFICIT", "DEDUCTION FISCALE" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Décret n° 2004-833 du 19 août 2004 pris pour l'application de l'article 39 C du code général des impôts et modifiant l'annexe II à ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000440551", "NOR": "ECOF0400021D", "NUM": "2004-833", "DATE_PUBLI": "2004-08-22", "DATE_TEXTE": "2004-08-19", "NUM_SEQUENCE": 1, "ORIGINE_PUBLI": "JORF n°195 du 22 août 2004", "PAGE_DEB_PUBLI": 15030, "PAGE_FIN_PUBLI": 15030 } }, "META_COMMUN": { "ID": "JORFTEXT000000440551", "URL": "texte/version/JORF/TEXT/00/00/00/44/05/JORFTEXT000000440551.xml", "ID_ELI": "http://www.legifrance.gouv.fr/eli/decret/2004/8/19/ECOF0400021D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DE004833", "ELI_ALIAS": { "ID_ELI_ALIAS": "http://www.legifrance.gouv.fr/eli/decret/2004/8/19/2004-833/jo/texte" } } }, "VISAS": { "CONTENU": "

\n
Le Premier ministre,
Sur le rapport du ministre d'Etat, ministre de l'économie, des finances et de l'industrie,
Vu le code général des impôts, notamment son article 39 C et l'article 31 A de l'annexe II de ce code ;
Vu la loi de finances pour 2004 (n° 2003-1311 du 30 décembre 2003), notamment son article 89 ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :

" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 19 août 2004.

Jean-Pierre Raffarin

Par le Premier ministre :

Le ministre d'Etat, ministre de l'économie,

des finances et de l'industrie,

Nicolas Sarkozy

Le secrétaire d'Etat au budget

et à la réforme budgétaire,

Dominique Bussereau

" } }, "JORFTEXT000000166186": { "ABRO": { "CONTENU": "Texte partiellement abrogé à compter du 01-01-1992: articles 79,74,128,21,102, 47, partiellement incorporé dans le CGI: 18-I,16 (I et III),25-II,19,92 et dans le livre des procédures fiscales: articles 6 (II et III), 118, et partiellement codifié dans le nouveau code monétaire et financier (ordonnance 2000-1223): articles 41, 98 (1, 2, 3, 4, 5), 107, 109 (I sauf dernier al. abrogé seulement à l'entrée en vigueur de la partie réglementaire, II, premier al. du III)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000695332", "#text": "Loi n° 48-777 du 4 mai 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000695332", "@numtexte": "48-777", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-05-04" }, { "@id": "JORFTEXT000000692445", "#text": "Loi n°49-420 du 25 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": 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"JORFTEXT000000717168", "@nortexte": "ACVP9020025A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-08-27" }, { "@id": "JORFTEXT000000716234", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000716234", "@nortexte": "SPSM9001728A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-08-16" }, { "@id": "JORFTEXT000000352115", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000352115", "@nortexte": "BUDF9000019A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-09-10" }, { "@id": "JORFTEXT000000717059", "#text": "DECRET90-798", "@sens": "cible", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "JORFTEXT000000532976", "#text": "DECRET90-799", "@sens": "cible", "@cidtexte": "JORFTEXT000000532976", "@nortexte": "BUDF9000018D", "@numtexte": "90-799", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "JORFTEXT000000351707", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000351707", "@nortexte": "SPSM9001995A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-09-21" }, { "@id": "JORFTEXT000000351562", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000351562", "@nortexte": "ACVP9020032A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-10-10" }, { "@id": "JORFTEXT000000686606", "#text": "Arrêté du 15 octobre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000686606", "@nortexte": "ECOT9010087A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-10-15" }, { "@id": "JORFTEXT000000871637", "#text": "Arrêté du 15 octobre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000871637", "@nortexte": "ECOT9016101A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-10-15" }, { "@id": "JORFTEXT000000314964", "#text": "Arrêté du 15 octobre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000314964", "@nortexte": "ECOT9016102A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-10-15" }, { "@id": "JORFTEXT000000320084", "#text": "Arrêté du 15 octobre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000320084", "@nortexte": "ECOT9016100A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-10-15" }, { "@id": "JORFTEXT000000690691", "#text": "Arrêté du 20 novembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000690691", "@nortexte": "ECOT9010095A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-11-20" }, { "@id": "JORFTEXT000000479556", "#text": "Arrêté du 12 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000479556", "@nortexte": "ECOT9023063A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-12-12" }, { "@id": "JORFTEXT000000332376", "#text": "Décret n°90-1114 du 14 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000332376", "@nortexte": "ECOT9010089D", "@numtexte": "90-1114", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-14" }, { "@id": "JORFTEXT000000300901", "#text": "Arrêté du 17 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000300901", "@nortexte": "ECOT9010090A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-12-17" }, { "@id": "JORFTEXT000000352713", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000352713", "@nortexte": "BUDD9050009A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-12-18" }, { "@id": "JORFTEXT000000700872", "#text": "Décret n°90-1119 du 18 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000700872", "@nortexte": "BUDD9050008D", "@numtexte": "90-1119", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-18" }, { "@id": "JORFTEXT000000841161", "#text": "Arrêté du 28 novembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000841161", "@nortexte": "SANM9002416A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-11-28" }, { "@id": "JORFTEXT000000881843", "#text": "Décret n°90-1155 du 20 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000881843", "@nortexte": "BUDB9010044D", "@numtexte": "90-1155", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "JORFTEXT000000882802", "#text": "Décret n°90-1207 du 29 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000882802", "@nortexte": "BUDB9010099D", "@numtexte": "90-1207", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000717191", "#text": "LOI90-1168", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000717191", "#text": "LOI90-1168", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000864574", "#text": "Loi n°90-1169 du 29 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFARTI000001490958", "@num": "13", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 13, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000717078", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000717078", "@nortexte": "TEFE9003888A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-10-17" }, { "@id": "JORFTEXT000000522505", "#text": "Décret n°90-1249 du 31 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000522505", "@nortexte": "BUDF9010083D", "@numtexte": "90-1249", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-31" }, { "@id": "JORFTEXT000000709311", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000709311", "@nortexte": "SANM9002591A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-12-27" }, { "@id": "JORFTEXT000000871692", "#text": "Arrêté du 24 janvier 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000871692", "@nortexte": "SPSM9100165A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-01-24" }, { "@id": "JORFTEXT000000334575", "#text": "Décret n°91-150 du 7 février 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000334575", "@nortexte": "BUDF9000028D", "@numtexte": "91-150", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-07" }, { "@id": "JORFTEXT000000691166", "#text": "Arrêté du 28 janvier 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000691166", "@nortexte": "BUDD9050018A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-01-28" }, { "@id": "JORFTEXT000000718609", "#text": "DECRET91-288", "@sens": "cible", "@cidtexte": "JORFTEXT000000718609", "@nortexte": "MENF9002915D", "@numtexte": "91-288", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-18" }, { "@id": "JORFTEXT000000668995", "#text": "Circulaire du 24 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000668995", "@nortexte": "BUDR9105004C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1990-12-24" }, { "@id": "JORFTEXT000000498579", "#text": "Arrêté du 19 avril 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000498579", "@nortexte": "SPSM9100955A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-04-19" }, { "@id": "JORFTEXT000000720100", "#text": "LOI91-429", "@sens": "cible", "@cidtexte": "JORFTEXT000000720100", "@nortexte": "INTX9100005L", "@numtexte": "91-429", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "JORFTEXT000000571442", "#text": "Décret n°91-552 du 7 juin 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000571442", "@nortexte": "AGRS9100427D", "@numtexte": "91-552", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-07" }, { "@id": "JORFTEXT000000355163", "#text": "LOI91-716", "@sens": "cible", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000526297", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000526297", "@nortexte": "SPSM9101771A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-08-01" }, { "@id": "JORFTEXT000000686607", "#text": "Arrêté du 1 août 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000686607", "@nortexte": "SPSM9101770A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-08-01" }, { "@id": "JORFTEXT000000871963", "#text": "Arrêté du 1 août 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000871963", "@nortexte": "SPSM9101772A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-08-01" }, { "@id": "JORFTEXT000000301432", "#text": "Arrêté du 27 août 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000301432", "@nortexte": "SANM9101926A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-08-27" }, { "@id": "JORFTEXT000000841633", "#text": "Arrêté du 5 août 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000841633", "@nortexte": "SANM9101922A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-08-05" }, { "@id": "JORFTEXT000000538292", "#text": "DECRET91-878", "@sens": "cible", "@cidtexte": "JORFTEXT000000538292", "@nortexte": "EQUG9100982D", "@numtexte": "91-878", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-05" }, { "@id": "JORFTEXT000000720158", "#text": "DECRET91-883", "@sens": "cible", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "JORFTEXT000000480060", "#text": "Arrêté du 8 août 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000480060", "@nortexte": "ECOT9192009A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-08-08" }, { "@id": "JORFTEXT000000691179", "#text": "Arrêté du 21 octobre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000691179", "@nortexte": "SPSM9102326A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-10-21" }, { "@id": "JORFTEXT000000872438", "#text": "Arrêté du 4 novembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000872438", "@nortexte": "SPSM9102408A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-11-04" }, { "@id": "JORFTEXT000000506713", "#text": "Arrêté du 5 novembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000506713", "@nortexte": "SPSM9102415A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-11-05" }, { "@id": "JORFTEXT000000172261", "#text": "LOI91-1182", "@sens": "cible", "@cidtexte": "JORFTEXT000000172261", "@nortexte": "ECOX9000186L", "@numtexte": "91-1182", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-11-20" }, { "@id": "JORFTEXT000000327674", "#text": "Arrêté du 5 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000327674", "@nortexte": "SANM9102666A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-12-05" }, { "@id": "JORFTEXT000000327675", "#text": "Arrêté du 5 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000327675", "@nortexte": "SPSM9102668A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-12-05" }, { "@id": "JORFTEXT000000872216", "#text": "Arrêté du 13 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000872216", "@nortexte": "SPSX9110341A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-12-13" }, { "@id": "JORFTEXT000000865897", "#text": "Arrêté du 16 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000865897", "@nortexte": "SPSM9102763A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-12-16" }, { "@id": "JORFTEXT000000701253", "#text": "Décret n°91-1329 du 30 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000701253", "@nortexte": "BUDF9120458D", "@numtexte": "91-1329", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000356342", "#text": "LOI91-1322", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000357508", "#text": "DECRET92-118", "@sens": "cible", "@cidtexte": "JORFTEXT000000357508", "@nortexte": "ACVP9120045D", "@numtexte": "92-118", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-05" }, { "@id": "JORFTEXT000000298956", "#text": "Arrêté du 31 janvier 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000298956", "@nortexte": "SPSM9200300A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-01-31" }, { "@id": "JORFTEXT000000339564", "#text": "Arrêté du 1 février 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000339564", "@nortexte": "SPSM9200524A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-02-01" }, { "@id": "JORFTEXT000000174605", "#text": "DECRET92-306", "@sens": "cible", "@cidtexte": "JORFTEXT000000174605", "@nortexte": "BUDF9220507D", "@numtexte": "92-306", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-30" }, { "@id": "JORFTEXT000000356522", "#text": "DECRET92-347", "@sens": "cible", "@cidtexte": "JORFTEXT000000356522", "@nortexte": "AGRS9200221D", "@numtexte": "92-347", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-04-01" }, { "@id": "JORFTEXT000000174968", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000174968", "@nortexte": "SANM9201413A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-15" }, { "@id": "JORFTEXT000000357601", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000357601", "@nortexte": "SANM9201415A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-15" }, { "@id": "JORFTEXT000000723985", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000723985", "@nortexte": "SANM9202018A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-08-04" }, { "@id": "JORFTEXT000000542013", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000542013", "@nortexte": "SANM9202020A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-08-04" }, { "@id": "JORFTEXT000000176658", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000176658", "@nortexte": "SANM9201817A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-07-23" }, { "@id": "JORFTEXT000000357701", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000357701", "@nortexte": "SANM9202274A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-09-01" }, { "@id": "JORFTEXT000000723256", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000723256", "@nortexte": "SANM9202275A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-09-01" }, { "@id": "JORFTEXT000000724642", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000724642", "@nortexte": "SANM9202491A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-09-24" }, { "@id": "JORFTEXT000000360046", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000360046", "@nortexte": "SANM9202492A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-09-24" }, { "@id": "JORFTEXT000000527112", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000527112", "@nortexte": "SANM9202714A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-29" }, { "@id": "JORFTEXT000000161465", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000161465", "@nortexte": "SANM9202716A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-29" }, { "@id": "JORFTEXT000000528579", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000528579", "@nortexte": "SANM9202712A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-29" }, { "@id": "JORFTEXT000000710798", "#text": "LOI92-1203", "@sens": "cible", "@cidtexte": "JORFTEXT000000710798", "@nortexte": "ECOX9100201L", "@numtexte": "92-1203", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-11-06" }, { "@id": "JORFTEXT000000712370", "#text": "LOI92-1255", "@sens": "cible", "@cidtexte": "JORFTEXT000000712370", "@nortexte": "EQUX9200028L", "@numtexte": "92-1255", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-02" }, { "@id": "JORFTEXT000000725726", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000725726", "@nortexte": "SANM9203267A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-21" }, { "@id": "JORFTEXT000000725015", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000725015", "@nortexte": "SANM9203268A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-21" }, { "@id": "JORFTEXT000000178406", "#text": "LOI92-1376", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000544168", "#text": "DECRET92-1464", "@sens": "cible", "@cidtexte": "JORFTEXT000000544168", "@nortexte": "EQUP9201683D", "@numtexte": "92-1464", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000725799", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000725799", "@nortexte": "SANM9300033A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-08" }, { "@id": "JORFTEXT000000529881", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000529881", "@nortexte": "SANM9300233A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-22" }, { "@id": "JORFTEXT000000345470", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000345470", "@nortexte": "SANM9300235A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-22" }, { "@id": "JORFTEXT000000530644", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000530644", "@nortexte": "SANM9300238A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-22" }, { "@id": "JORFTEXT000000346778", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000346778", "@nortexte": "SANM9300245A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-22" }, { "@id": "JORFTEXT000000710782", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000710782", "@nortexte": "SANM9300243A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-22" }, { "@id": "JORFTEXT000000544752", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000544752", "@nortexte": "SANM9300775A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000726168", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000726168", "@nortexte": "SANM9300825A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-15" }, { "@id": "JORFTEXT000000712404", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000712404", "@nortexte": "SANM9300772A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000529745", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000529745", "@nortexte": "SANM9300774A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000712403", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000712403", "@nortexte": "SANM9300771A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000163778", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000163778", "@nortexte": "SANM9300829A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-15" }, { "@id": "JORFTEXT000000345766", "#text": "DECRET93-422", "@sens": "cible", "@cidtexte": "JORFTEXT000000345766", "@nortexte": "EQUU9300148D", "@numtexte": "93-422", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-19" }, { "@id": "JORFTEXT000000528130", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000528130", "@nortexte": "SANM9300868A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-17" }, { "@id": "JORFTEXT000000728205", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000728205", "@nortexte": "SANM9301046A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-22" }, { "@id": "JORFTEXT000000544854", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000544854", "@nortexte": "SANM9301048A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-22" }, { "@id": "JORFTEXT000000177667", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000177667", "@nortexte": "SANM9301044A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-22" }, { "@id": "JORFTEXT000000728446", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000728446", "@nortexte": "SANM9301049A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-22" }, { "@id": "JORFTEXT000000179381", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000179381", "@nortexte": "SANM9301160A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-26" }, { "@id": "JORFTEXT000000544837", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000544837", "@nortexte": "SANM9301155A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-26" }, { "@id": "JORFTEXT000000179552", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000179552", "@nortexte": "SANM9301163A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-26" }, { "@id": "JORFTEXT000000544838", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000544838", "@nortexte": "SANM9301162A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-26" }, { "@id": "JORFTEXT000000530283", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000530283", "@nortexte": "SPSS9302015A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-07-22" }, { "@id": "JORFTEXT000000712627", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000712627", "@nortexte": "SPSS9302016A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-07-22" }, { "@id": "JORFTEXT000000362679", "#text": "DECRET93-995", "@sens": "cible", "@cidtexte": "JORFTEXT000000362679", "@nortexte": "BUDD9350011D", "@numtexte": "93-995", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-08-04" }, { "@id": "JORFTEXT000000348172", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000348172", "@nortexte": "BUDD9350007A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-07-16" }, { "@id": "JORFTEXT000000727089", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000727089", "@nortexte": "SPSS9302598A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-08-31" }, { "@id": "JORFTEXT000000181211", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000181211", "@nortexte": "SPSS9302599A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-08-31" }, { "@id": "JORFTEXT000000363421", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000363421", "@nortexte": "SPSS9302600A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-08-31" }, { "@id": "JORFTEXT000000181258", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000181258", "@nortexte": "SPSS9302601A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-08-31" }, { "@id": "JORFTEXT000000179801", "#text": "DECRET93-1095", "@sens": "cible", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "JORFTEXT000000668237", "#text": "Arrêté du 8 octobre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000668237", "@nortexte": "SPSS9302994A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-10-08" }, { "@id": "JORFTEXT000000299205", "#text": "Arrêté du 9 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000299205", "@nortexte": "SPSS9303282A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-09" }, { "@id": "JORFTEXT000000477368", "#text": "Arrêté du 9 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000477368", "@nortexte": "SPSS9303283A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-09" }, { "@id": "JORFTEXT000000843731", "#text": "Arrêté du 9 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000843731", "@nortexte": "SPSS9303285A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-09" }, { "@id": "JORFTEXT000000299203", "#text": "Arrêté du 9 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000299203", "@nortexte": "SPSS9303281A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-09" }, { "@id": "JORFTEXT000000661122", "#text": "Arrêté du 9 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000661122", "@nortexte": "SPSS9303284A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-09" }, { "@id": "JORFTEXT000000844474", "#text": "Arrêté du 1 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000844474", "@nortexte": "SPSS9303421A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-01" }, { "@id": "JORFTEXT000000661869", "#text": "Arrêté du 1 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000661869", "@nortexte": "SPSS9303422A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-01" }, { "@id": "JORFTEXT000000661870", "#text": "Arrêté du 1 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000661870", "@nortexte": "SPSS9303423A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-01" }, { "@id": "JORFTEXT000000509319", "#text": "Loi n°93-1352 du 30 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000727708", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000727708", "@nortexte": "SPSS9400013A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-06" }, { "@id": "JORFTEXT000000729374", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000729374", "@nortexte": "SPSS9400223A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-18" }, { "@id": "JORFTEXT000000546312", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000546312", "@nortexte": "SPSS9400224A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-18" }, { "@id": "JORFTEXT000000179841", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000179841", "@nortexte": "SPSS9400290A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-26" }, { "@id": "JORFTEXT000000729051", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000729051", "@nortexte": "SPSS9400289A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-26" }, { "@id": "JORFTEXT000000713491", "#text": "LOI94-112", "@sens": "cible", "@cidtexte": "JORFTEXT000000713491", "@nortexte": "EQUX9300099L", "@numtexte": "94-112", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-02-09" }, { "@id": "JORFTEXT000000364426", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000364426", "@nortexte": "SPSS9400793A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-03-11" }, { "@id": "JORFTEXT000000688322", "#text": "Arrêté du 11 mars 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000688322", "@nortexte": "SPSS9400792A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-03-11" }, { "@id": "JORFTEXT000000500822", "#text": "Arrêté du 18 mars 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000500822", "@nortexte": "SPSS9400903A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-03-18" }, { "@id": "JORFTEXT000000318005", "#text": "Arrêté du 18 mars 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000318005", "@nortexte": "SPSS9400904A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-03-18" }, { "@id": "JORFTEXT000000500821", "#text": "Arrêté du 18 mars 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000500821", "@nortexte": "SPSS9400902A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-03-18" }, { "@id": "JORFTEXT000000729460", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000729460", "@nortexte": "SPSS9401065A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-04-05" }, { "@id": "JORFTEXT000000715225", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000715225", "@nortexte": "SPSS9401113A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-04-08" }, { "@id": "JORFTEXT000000529567", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000529567", "@nortexte": "SPSS9401218A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-04-21" }, { "@id": "JORFTEXT000000365736", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000365736", "@nortexte": "SPSS9401493A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-05-20" }, { "@id": "JORFTEXT000000547586", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000547586", "@nortexte": "SPSS9401713A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-06-06" }, { "@id": "JORFTEXT000000731696", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000731696", "@nortexte": "SPSS9401714A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-06-06" }, { "@id": "JORFTEXT000000731122", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000731122", "@nortexte": "SPSS9401771A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-06-10" }, { "@id": "JORFTEXT000000732296", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000732296", "@nortexte": "SPSS9401930A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-06-27" }, { "@id": "JORFTEXT000000732297", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000732297", "@nortexte": "SPSS9401931A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-06-27" }, { "@id": "JORFTEXT000000549639", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000549639", "@nortexte": "SPSS9402110A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-07-12" }, { "@id": "JORFTEXT000000365258", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000365258", "@nortexte": "SPSS9402125A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-07-18" }, { "@id": "JORFTEXT000000732707", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000732707", "@nortexte": "SPSS9402324A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-07-27" }, { "@id": "JORFTEXT000000164974", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000164974", "@nortexte": "SPSS9402311A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-07-26" }, { "@id": "JORFTEXT000000531872", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000531872", "@nortexte": "SPSS9402448A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-08-01" }, { "@id": "JORFTEXT000000531873", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000531873", "@nortexte": "SPSS9402449A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-08-01" }, { "@id": "JORFTEXT000000714713", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000714713", "@nortexte": "SPSS9402378A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-07-28" }, { "@id": "JORFTEXT000000348950", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000348950", "@nortexte": "SPSS9402679A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-07-28" }, { "@id": "JORFTEXT000000713353", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000713353", "@nortexte": "SPSS9403210A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-10-11" }, { "@id": "JORFTEXT000000530033", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000530033", "@nortexte": "SPSS9403211A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-10-11" }, { "@id": "JORFTEXT000000530035", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000530035", "@nortexte": "SPSS9403213A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-10-11" }, { "@id": "JORFTEXT000000349148", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000349148", "@nortexte": "SPSS9403214A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-10-11" }, { "@id": "JORFTEXT000000713307", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000713307", "@nortexte": "SPSS9403212A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-10-11" }, { "@id": "JORFTEXT000000184279", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000184279", "@nortexte": "SPSS9403274A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-10-17" }, { "@id": "JORFTEXT000000184488", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000184488", "@nortexte": "SPSS9403312A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-10-21" }, { "@id": "JORFTEXT000000184489", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000184489", "@nortexte": "SPSS9403313A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-10-21" }, { "@id": "JORFTEXT000000349205", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000349205", "@nortexte": "SPSS9403533A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-17" }, { "@id": "JORFTEXT000000165625", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000165625", "@nortexte": "SPSS9403534A", "@typelien": 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"@nortexte": "MESS9821212A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-26" }, { "@id": "JORFTEXT000000570150", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000570150", "@nortexte": "MESS9821218A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-26" }, { "@id": "JORFTEXT000000387258", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000387258", "@nortexte": "MESS9821274A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-04-01" }, { "@id": "JORFTEXT000000570656", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000570656", "@nortexte": "MESS9821326A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-04-08" }, { "@id": "JORFTEXT000000570658", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000570658", "@nortexte": "MESS9821539A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-04-15" }, { "@id": "JORFTEXT000000556552", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000556552", "@nortexte": "MESS9821606A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-04-23" }, { "@id": "JORFTEXT000000555790", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000555790", "@nortexte": "MESS9821618A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-04-24" }, { "@id": "JORFTEXT000000572377", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000572377", "@nortexte": "MESS9821666A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-04-29" }, { "@id": "JORFTEXT000000389009", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000389009", "@nortexte": "MESS9821676A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-04-29" }, { "@id": "JORFTEXT000000755796", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000755796", "@nortexte": "MESS9821746A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-07" }, { "@id": "JORFTEXT000000740440", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000740440", "@nortexte": "MESS9821736A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-06" }, { "@id": "JORFTEXT000000190323", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000190323", "@nortexte": "MESS9821796A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-14" }, { "@id": "JORFTEXT000000390557", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000390557", "@nortexte": "MESS9821905A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-26" }, { "@id": "JORFTEXT000000389398", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000389398", "@nortexte": "MESS9821873A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-25" }, { "@id": "JORFTEXT000000389399", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000389399", "@nortexte": "MESS9821875A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-05-25" }, { "@id": "JORFTEXT000000375219", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000375219", "@nortexte": "MESS9822010A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-09" }, { "@id": "JORFTEXT000000755250", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000755250", "@nortexte": "MESS9822143A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-24" }, { "@id": "JORFTEXT000000755248", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000755248", "@nortexte": "MESS9822123A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-23" }, { "@id": "JORFTEXT000000573584", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000573584", "@nortexte": "MESS9822155A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-25" }, { "@id": "JORFTEXT000000754757", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000754757", "@nortexte": "MESS9822163A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-26" }, { "@id": "JORFTEXT000000389587", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000389587", "@nortexte": "MESS9822167A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-25" }, { "@id": "JORFTEXT000000572351", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000572351", "@nortexte": "MESS9822191A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-30" }, { "@id": "JORFTEXT000000206740", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000206740", "@nortexte": "MESS9822200A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-07-01" }, { "@id": "JORFTEXT000000390371", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000390371", "@nortexte": "MESS9822195A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-30" }, { "@id": "JORFTEXT000000739768", "#text": "DECRET98-682", "@sens": "cible", "@cidtexte": "JORFTEXT000000739768", "@nortexte": "EQUG9800726D", "@numtexte": "98-682", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-30" }, { "@id": "JORFTEXT000000374035", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000374035", "@nortexte": "EQUG9801370A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-29" }, { "@id": "JORFTEXT000000393007", "#text": "DECRET98-1239", "@sens": "cible", "@cidtexte": "JORFTEXT000000393007", "@nortexte": "ECOR9804466D", "@numtexte": "98-1239", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "JORFTEXT000000570444", "#text": "Décret2000-159", "@sens": "cible", "@cidtexte": "JORFTEXT000000570444", "@nortexte": "ECOF9900007D", "@numtexte": "2000-159", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-23" }, { "@id": "JORFTEXT000000219672", "#text": "Ordonnance2000-916", "@sens": "cible", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance2000-1223", "@sens": "cible", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098R", "@typelien": "ABROGE", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance2000-1223", "@sens": "cible", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098R", "@typelien": "MODIFIE", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000220595", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000767958", "#text": "Décret2001-118", "@sens": "cible", "@cidtexte": "JORFTEXT000000767958", "@nortexte": "ECOF0000025D", "@numtexte": "2001-118", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-02-06" }, { "@id": "JORFTEXT000000440551", "#text": "Décret2004-833", "@sens": "cible", "@cidtexte": "JORFTEXT000000440551", "@nortexte": "ECOF0400021D", "@numtexte": "2004-833", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-19" } ] }, "TITRE": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (rectificatif)", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1990", "CGI", "LIVRE DES PROCEDURES FISCALES", "CODE DES DOUANES", "CODE DES COMMUNES", "CODE DE LA SECURITE SOCIALE", "CODE DES PENSIONS MILITAIRES D'INVALIDITE ET DES VICTIMES DE LA GUERRE", "LOI DE FINANCES", "LOI DE FINANCES POUR 1990" ] }, "TITREFULL": "LOI n° 89-935 du 29 décembre 1989 de finances pour 1990 (rectificatif)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000166186", "NOR": "ECOX8900115Z", "NUM": "89-935", "DATE_PUBLI": "1990-04-14", "DATE_TEXTE": "1989-12-29", "ORIGINE_PUBLI": "JORF n°89 du 14 avril 1990", "PAGE_DEB_PUBLI": 16337 } }, "META_COMMUN": { "ID": "JORFTEXT000000166186", "URL": "texte/version/JORF/TEXT/00/00/00/16/61/JORFTEXT000000166186.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX989935" } }, "RECT": { "CONTENU": "RECT. JO DU 14-04-1990 PAGE 4585 (ART. 25-II,121-I ET 121-II)." }, "VISAS": { "CONTENU": "Rectificatif au Journal officiel du 30 décembre 1989:
Page 16342, 1re colonne, article 25.II, 4e ligne, au lieu de: <>, lire: <>;
Page 16358, 1re colonne, article 121.I, 7e ligne, au lieu de: <>, lire: <>;
Page 16358, article 121.II, 2e colonne:
15e ligne:
Ajouter <> après les mots <>;
18e ligne:
Rétablir: <>;
19e ligne:
Au lieu de <>, lire <>.
" } }, "JORFTEXT000000759117": { "SM": { "CONTENU": "IL EST CREE A L'ANNEXE II AU CODE GENERAL DES IMPOTS (CGI) LES ART. 31-A,31-B,31-C,31-D ET 31-E.
MODIFICATION DE L'ART. 32 (AL. 1) ET ABROGATION DE L'ART. 31 DE L'ANNEXE PRECITEE.
L'ART. 77 DE LA LOI 98546 DU 02-07-1998 A POUR OBJET D'ENCADRER LES OPERATIONS DE FINANCEMENT MISES EN PLACE PAR L'INTERMEDIAIRE DE STRUCTURES DONT LES RESULTATS SONT IMPOSABLES AU NIVEAU DE LEURS MEMBRES.
CE REGIME FISCAL,DIT DES SOCIETES DE PERSONNES,ETAIT EN EFFET UTILISE POUR FAIRE PRENDRE EN CHARGE PAR LE TRESOR PUBLIC UNE PART IMPORTANTE DU FINANCEMENT D'INVESTISSEMENTS PRIVES.
L'INVESTISSEMENT A FINANCER ETAIT LE PLUS SOUVENT ACQUIS PAR UN GROUPEMENT D'INTERET ECONOMIQUE (GIE) QUI LE DONNAIT EN CREDIT-BAIL A L'UTILISATEUR.EN RAISON DES AMORTISSEMENTS DEGRESSIFS ET DES FRAIS FINANCIERS QUI,PAR CONSTRUCTION,SONT CONCENTRES SUR LES 1ERES ANNEES ET DEVENAIENT BENEFICIAIRES AU COURS D'UNE SECONDE PERIODE LORSQUE LE MONTANT DES LOYERS PERCUS EXCEDAIT LE TOTAL DES CHARGES FINANCIERES ET L'AMORTISSEMENT.
LES ECONOMIES D'IMPOT OBTENUES PAR LES MEMBRES DU GIE,GENERALEMENT DES ETABLISSEMENTS FINANCIERS,EN RAISON DE LA REMONTEE DES DEFICITS DES 1ERES ANNEES ETAIENT ENSUITE COMPENSEES PAR LES SUPPLEMENTS D'IMPOT QUI APPARAISSAIENT LORSQUE LE GIE REALISAIT DES BENEFICES.
DESORMAIS,SAUF S'IL S'AGIT D'INVESTISSEMENTS AYANT FAIT L'OBJET D'UN AGREMENT AU TITRE DE L'INVESTISSEMENT DANS LES DOM,CES OPERATIONS DE FINANCEMENT SONT FISCALEMENT NEUTRALISEES PAR LA LIMITATION DU MONTANT DE L'AMORTISSEMENTS DEDUCTIBLE INSTAUREE PAR LE I DE L'ART. 77 DE LA LOI PORTANT DDOEF,CODIFIE A L'ART. 39-C DU CGI.
CELA ETANT,SUR AGREMENT PREALABLE DU MINISTRE CHARGE DU BUDGET,LE II DE L'ART. 77 DE LA MEME LOI,CODIFIE A L'ART. 39-CA DU CGI,PERMET DE DEROGER,DANS UNE CERTAINE MESURE,A CETTE LIMITATION EN ACCORDANT DES POSSIBILITES D'AMORTISSEMENT AMELIOREES POUR CERTAINS INVESTISSEMENTS DE LONGUE DUREE PRESENTANT,DU POINT DE VUE DE L'INTERET GENERAL,PARTICULIEREMENT EN MATIERE D'EMPLOI,UN INTERET ECONOMIQUE ET SOCIAL SIGNIFICATIF.
CETTE MESURE NOUVELLE LEGALISE DONC ET ETEND LES PRINCIPES INITIALEMENT CONTENUS DANS L'ART. 31 DE L'ANNEXE II AU CGI,DONT LES DISPOSITIONS,QUI N'ONT PLUS LIEU D'ETRE,SONT ABROGEES PAR L'ART. 3 DU PRESENT DECRET.
L'ART. 31-A,QU'IL EST PROPOSE D'INSERER DANS L'ANNEXE II AU CGI PRECISE LE REGIME FISCAL DES AMORTISSEMENTS DONT LA DEDUCTION EST PROVISOIREMENT ECARTEE PAR L'ART. 39-C MODIFIE DU MEME CODE.
L'ART. 31-B DEFINIT LES FORMALITES NECESSAIRES A L'OBTENTION DE L'AGREMENT PAR LE NOUVEL ART. 39-CA DU CGI.
L'ART. 31 C APPORTE DES PRECISIONS SUR LES MODALITES DE CALCUL DE L'AVANTAGE FISCAL DEGAGE PAR LE FINANCEMENT AGREE.
L'ART. 31-D PREVOIT LES OBLIGATIONS DECLARATIVES AFFERENTES AU REGIME DE FAVEUR INSTAURE,SUR AGREMENT,PAR LE NOUVEL ART. 39-CA DU CGI.
L'ART. 31-E PRECISE LE REGIME FISCAL DES DEFICITS DONT LA DEDUCTION EST SOUMISE A LIMITATION PAR LE NOUVEL ART. 39-CA." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "JORFTEXT000000572192", "#text": "Loi n° 98-546 du 2 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "JORFTEXT000000440551", "#text": "Décret2004-833", "@sens": "cible", "@cidtexte": "JORFTEXT000000440551", "@nortexte": "ECOF0400021D", "@numtexte": "2004-833", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-19" } ] }, "TITRE": "Décret n°98-1243 du 29 décembre 1998", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "IMPOT", "CODE GENERAL DES IMPOTS", "CGI", "FINANCEMENT", "OPERATION DE FINANCEMENT", "REGIME FISCAL", "AMORTISSEMENT", "BIEN", "LOCATION", "ENCADREMENT", "IMPOSITION", "RESULTAT", "MEMBRE", "SOCIETE DE PERSONNES", "GROUPEMENT D'INTERET ECONOMIQUE", "GIE", "LIMITATION", "MONTANT", "AMORTISSEMENT DEDUCTIBLE", "AVANTAGE FISCAL", "MODE DE CALCUL", "OBLIGATION DECLARATIVE", "DEFICIT", "DEDUCTION FISCALE" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Décret no 98-1243 du 29 décembre 1998 pris pour l'application de l'article 77 de la loi no 98-546 du 2 juillet 1998 portant diverses dispositions d'ordre économique et financier relatif à l'amortissement des biens donnés en location ou mis à disposition" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000759117", "NOR": "ECOF9800030D", "NUM": "98-1243", "DATE_PUBLI": "1998-12-30", "DATE_TEXTE": "1998-12-29", "NUM_PARUTION": 302, "ORIGINE_PUBLI": "JORF n°302 du 30 décembre 1998", "PAGE_DEB_PUBLI": 19922, "PAGE_FIN_PUBLI": 19923 } }, "META_COMMUN": { "ID": "JORFTEXT000000759117", "URL": "texte/version/JORF/TEXT/00/00/00/75/91/JORFTEXT000000759117.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9981243" } }, "VISAS": { "CONTENU": "

Le Premier ministre,

Sur le rapport du ministre de l'économie, des finances et de l'industrie,

Vu le code général des impôts, notamment ses articles 39 C et 39 CA, et l'annexe II à ce code ;

Vu la loi no 98-546 du 2 juillet 1998 portant diverses dispositions d'ordre économique et financier, notamment son article 77 ;

Le Conseil d'Etat (section des finances) entendu,

Décrète :

" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 29 décembre 1998.

Lionel Jospin

Par le Premier ministre :

Le ministre de l'économie,

des finances et de l'industrie,

Dominique Strauss-Kahn

Le secrétaire d'Etat au budget,

Christian Sautter

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