{ "texte_version": { "JORFTEXT000000492546": { "SM": { "CONTENU": "DETERMINE LA PROCEDURE APPLICABLE AU REMBOURSEMENT DES FRAIS DE CONSTITUTION DE GARANTIES.
ETABLIT LA LISTE DES FRAIS FAISANT L'OBJET D'UN REMBOURSEMENT.
DETERMINE LES CONDITIONS DU REMBOURSEMENT.
DEFINIT LES REMBOURSEMENTS DONNANT LIEU AU PAIEMENT D'INTERETS, AINSI QUE LES CARACTERISTIQUES DE CES INTERETS.
DETERMINE LES REGLES APPLICABLES EN CAS DE CONTESTATION RELATIVE AUX DISPOSITIONS DU PRESENT DECRET." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CODE GENERAL DES IMPOTS,LIVRE DES PROCEDURES FISCALES: ART. 1,2,3,5,6 ET 8 CODIFIES A L'ANNEXE II (ART. 397,398,399,401,402 ET 404)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000874214", "#text": "Loi n°59-1472 du 28 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" } ] }, "TITRE": "Décret n°61-293 du 30 mars 1961", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "REFORME FISCALE" ] }, "TITREFULL": "Décret n°61-293 du 30 mars 1961 APPLICATION DES ART. 97 ET 99 DE LA LOI 591472 DU 28-12-1959" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000492546", "NUM": "61-293", "DATE_PUBLI": "1961-04-02", "DATE_TEXTE": "1961-03-30", "ORIGINE_PUBLI": "JORF du 2 avril 1961", "PAGE_DEB_PUBLI": 3260 } }, "META_COMMUN": { "ID": "JORFTEXT000000492546", "URL": "texte/version/JORF/TEXT/00/00/00/49/25/JORFTEXT000000492546.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX961293" } } }, "JORFTEXT000000874214": { "SM": { "CONTENU": "DETERMINE LES CONDITIONS D'APPLICATION RELATIVES AUX BASES ET AU LIEU D'IMPOSITION, AUX DIFFERENTES DEDUCTIONS POSSIBLES, AUX OBLIGATIONS DU CONTRIBUABLE
FIXE UN BAREME D'IMPOSITION ET PREVOIE SA MODIFICATION EN RAPPORT AVEC LA HAUSSE DU SMIG.
INSTITUE UN CREDIT DU MONTANT DE L'IMPOT POUR LES REVENUS PROVENANT DE TRAITEMENTS, SALAIRES ET PENSIONS.
INSTITUE UNE LIMITE A L'EXONERATION.
INSTITUTION D'UNE RETENUE A LA SOURCE APPLICABLE AUX REVENUS NON COMMERCIAUX PERCUS PAR DES CONTRIBUABLES QUI N'ONT PAS EN FRANCE D'INSTALLATION PROFESSIONNELLE PERMANENTE.
DETERMINE LES CONDITIONS D'IMPOSITION DES VALEURS MOBILIERES.
INSTITUE UNE TAXE COMPLEMENTAIRE SUR CERTAINS REVENUS.
DETERMINE LES CONDITIONS D'IMPOSITION DES ENTREPRISES INDUSTRIELLES ET COMMERCIALES ET DES SOCIETES.
DEFINIT A CET EGARD LES DIFFERENTES DEDUCTIONS POSSIBLES ET NOTAMMENT LES ALLEGEMENTS FISCAUX POUR LES SOCIETES AGRICOLES.
PREVOIT LA RE FORME PROCHAINE DES TAXES SUR LE CHIFFRE D'AFFAIRES.
FIXE EN MATIERE DES DROITS DE MUTATION A TITRE GRATUIT, LE TARIF APPLICABLE EN LIGNE DIRECTE ET ENTRE EPOUX.
ETABLIT LA LISTE DES DIFFERENTES EXEMPTIONS POSSIBLES.
PREVOIT LES SANCTIONS POUR FAUSSE DECLARATION.
FIXE LE TARIF DES DROITS D'ENREGISTREMENT ET DE TIMBRE.
RELEVE LE MONTANT DE CERTAINES AMENDES POUR FRAUDES FISCALES.
DETERMINE LA NOUVELLE COMPOSITION DE LA COMMISSION CENTRALE CHARGEE DE FIXER LES ELEMENTS A RETENIR POUR LE CALCUL DU BENEFICE AGRICOLE FORFAITAIRE.
INTRODUIT DES MODIFICATIONS RELATIVES A LA DENONCIATION DU FORFAIT, AU REGIME DE LA DECLARATION CONTROLEE, A CELUI DE L'EVALUATION ADMINISTRATIVE, A LA PROCEDURE DEVANT LE TRIBUNAL ADMINISTRATIF, AINSI QU'AUX VOIES DE RECOURS CONTRE LES DECISIONS DES TRIBUNAUX ADMINISTRATIFS.
" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 55,98 INSERE AU CODE DES TRIBUNAUX ADMINISTRATIFS.ART. 90 CODIFIE DANS LA PREMIERE PARTIE DU LIVRE DES PROCEDURES FISCALES A DATER DU 18-08-1993." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522108", "#text": "Ordonnance n°45-2522 du 19 octobre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000522108", "@numtexte": "45-2522", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-19" }, { "@id": "JORFTEXT000000330457", "#text": "Décret n°55-486 du 30 avril 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000330457", "@numtexte": "55-486", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1955-04-30" }, { "@id": "JORFARTI000001301905", "@num": "48", "#text": "Décret n°55-486 du 30 avril 1955 - art. 48", "@sens": "source", "@cidtexte": "JORFTEXT000000330457", "@numtexte": "55-486", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1955-04-30" }, { "@id": "JORFTEXT000000692223", "#text": "Loi n°56-639 du 30 juin 1956", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "JORFTEXT000000331204", "#text": "Décret n°57-925 du 14 août 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000331204", "@numtexte": "57-925", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1957-08-14" }, { "@id": "JORFTEXT000000876670", "#text": "Décret n°57-967 du 29 août 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000876670", "@numtexte": "57-967", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1957-08-29" }, { "@id": "JORFTEXT000000849789", "#text": "Décret n°57-1333 du 28 décembre 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000849789", "@numtexte": "57-1333", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1957-12-28" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFARTI000002066008", "@num": "5", "#text": "Décret n°57-1333 du 28 décembre 1957 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000849789", "@numtexte": "57-1333", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1957-12-28" }, { "@id": "JORFTEXT000000693406", "#text": "Loi n°58-75 du 31 janvier 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000693406", "@numtexte": "58-75", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1958-01-31" }, { "@id": "JORFTEXT000000705345", "#text": "Ordonnance n°58-1372 du 29 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "JORFARTI000001118407", "@num": "43", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 - art. 43", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "JORFTEXT000000321886", "#text": "Ordonnance n°59-248 du 4 février 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000321886", "@numtexte": "59-248", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-02-04" }, { "@id": "JORFTEXT000000673483", "#text": "Décret n°59-1003 du 17 août 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000673483", "@numtexte": "59-1003", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1959-08-17" }, { "@id": "JORFTEXT000000437792", "#text": "Arrêté du 31 décembre 1959", "@sens": "cible", "@cidtexte": "JORFTEXT000000437792", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1959-12-31" }, { "@id": "JORFTEXT000000504654", "#text": "Décret n°60-243 du 19 mars 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000504654", "@numtexte": "60-243", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1960-03-19" }, { "@id": "JORFTEXT000000685078", "#text": "Décret n°60-320 du 4 avril 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000685078", "@numtexte": "60-320", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1960-04-04" }, { "@id": "JORFTEXT000000313548", "#text": "Décret n°60-441 du 9 mai 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000313548", "@numtexte": "60-441", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1960-05-09" }, { "@id": "JORFTEXT000000877668", "#text": "Décret n°60-490 du 23 mai 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000877668", "@numtexte": "60-490", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1960-05-23" }, { "@id": "JORFTEXT000000522523", "#text": "Décret n°60-822 du 2 août 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000522523", "@numtexte": "60-822", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1960-08-02" }, { "@id": "JORFTEXT000000693505", "#text": "Décret n°60-881 du 6 août 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000693505", "@numtexte": "60-881", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1960-08-06" }, { "@id": "JORFTEXT000000512422", "#text": "Loi n°60-1368 du 21 décembre 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000512422", "@numtexte": "60-1368", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-12-21" }, { "@id": "JORFARTI000001097447", "@num": "1", "#text": "Loi n°60-1368 du 21 décembre 1960 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000512422", "@numtexte": "60-1368", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-12-21" }, { "@id": "JORFARTI000001489448", "@num": "10", "#text": "Loi n°60-1368 du 21 décembre 1960 - art. 10, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000512422", "@numtexte": "60-1368", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-12-21" }, { "@id": "JORFARTI000001295099", "@num": "6", "#text": "Loi n°60-1368 du 21 décembre 1960 - art. 6, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000512422", "@numtexte": "60-1368", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-12-21" }, { "@id": "JORFTEXT000000313949", "#text": "Loi n°60-1384 du 23 décembre 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000313949", "@numtexte": "60-1384", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-12-23" }, { "@id": "JORFARTI000001714908", "@num": "2", "#text": "Loi n°60-1384 du 23 décembre 1960 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000313949", "@numtexte": "60-1384", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-12-23" }, { "@id": "JORFARTI000002275181", "@num": "63", "#text": "Loi n°60-1384 du 23 décembre 1960 - art. 63, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000313949", "@numtexte": "60-1384", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-12-23" }, { "@id": "JORFTEXT000000492546", "#text": "Décret n°61-293 du 30 mars 1961", "@sens": "cible", "@cidtexte": "JORFTEXT000000492546", "@numtexte": "61-293", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1961-03-30" }, { "@id": "JORFTEXT000000502517", "#text": "Décret n°61-738 du 13 juillet 1961", "@sens": "cible", "@cidtexte": "JORFTEXT000000502517", "@numtexte": "61-738", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1961-07-13" }, { "@id": "JORFTEXT000000509269", "#text": "Loi n°61-825 du 29 juillet 1961", "@sens": "cible", "@cidtexte": "JORFTEXT000000509269", "@numtexte": "61-825", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-07-29" }, { "@id": "LEGITEXT000030623983", "#text": "Loi n°61-825 du 29 juillet 1961 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509269", "@numtexte": "61-825", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-07-29" }, { "@id": "LEGIARTI000030624001", "@num": "26", "#text": "Loi n°61-825 du 29 juillet 1961 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509269", "@numtexte": "61-825", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-07-29" }, { "@id": "JORFARTI000001295590", "@num": "26", "#text": "Loi n°61-825 du 29 juillet 1961 - art. 26, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509269", "@numtexte": "61-825", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-07-29" }, { "@id": "LEGIARTI000030624024", "@num": "3", "#text": "Loi n°61-825 du 29 juillet 1961 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509269", "@numtexte": "61-825", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-07-29" }, { "@id": "JORFARTI000002272467", "@num": "3", "#text": "Loi n°61-825 du 29 juillet 1961 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509269", "@numtexte": "61-825", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-07-29" }, { "@id": "JORFTEXT000000314905", "#text": "Loi n°61-1396 du 21 décembre 1961", "@sens": "cible", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFARTI000001095284", "@num": "79", "#text": "Loi n°61-1396 du 21 décembre 1961 - art. 79, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFTEXT000000850079", "#text": "Décret n°62-470 du 13 avril 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000850079", "@numtexte": "62-470", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-04-13" }, { "@id": "LEGITEXT000037480040", "#text": "Loi n° 64-1278 du 23 décembre 1964 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "LEGIARTI000037480114", "@num": "37", "#text": "Loi n° 64-1278 du 23 décembre 1964 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFTEXT000000684760", "#text": "Loi n°64-1278 du 23 décembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFARTI000002072565", "@num": "37", "#text": "Loi n°64-1278 du 23 décembre 1964 - art. 37, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFTEXT000000684183", "#text": "Décret n°64-1340 du 28 décembre 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000684183", "@numtexte": "64-1340", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-28" }, { "@id": "JORFTEXT000000320408", "#text": "Loi n°65-556 du 10 juillet 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000320408", "@numtexte": "65-556", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "JORFTEXT000000320878", "#text": "Loi n°67-1114 du 21 décembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000001491491", "@num": "3", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000307736", "#text": "Décret n°73-683 du 13 juillet 1973", "@sens": "cible", "@cidtexte": "JORFTEXT000000307736", "@numtexte": "73-683", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1973-07-13" }, { "@id": "JORFARTI000001284590", "@num": "2", "#text": "Décret n°73-683 du 13 juillet 1973 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000307736", "@numtexte": "73-683", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1973-07-13" }, { "@id": "JORFTEXT000000311298", "#text": "Décret n°81-276 du 18 mars 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000311298", "@numtexte": "81-276", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFARTI000001859698", "@num": "4", "#text": "Décret n°81-276 du 18 mars 1981 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000311298", "@numtexte": "81-276", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-03-18" }, { "@id": "JORFTEXT000000179801", "#text": "DECRET93-1095", "@sens": "cible", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "JORFTEXT000000205240", "#text": "LOI98-261", "@sens": "cible", "@cidtexte": "JORFTEXT000000205240", "@nortexte": "ECOX9600087L", "@numtexte": "98-261", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-04-06" }, { "@id": "JORFTEXT000000878618", "#text": "Décision Européenne du 1 avril 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000878618", "@typelien": "MODIFIE", "@naturetexte": "DECISION_EURO", "@datesignatexte": "1971-04-01" }, { "@id": "JORFTEXT000000767907", "#text": "LOI2000-1353", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000882820", "#text": "n°2003-298 du 31 mars 2003", "@sens": "cible", "@cidtexte": "JORFTEXT000000882820", "@numtexte": "2003-298", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-31" }, { "@id": "LEGIARTI000006296494", "@num": "01", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 01 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297634", "@num": "21", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302984", "@num": "163 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302983", "@num": "163 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049512197", "@num": "163 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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