{ "article": { "LEGIARTI000006615374": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "42 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1949-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615374", "URL": "article/LEGI/ARTI/00/00/06/61/53/LEGIARTI000006615374.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X042BAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000691697", "#text": "Loi 55-349 1955-04-02", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFTEXT000000508207", "#text": "Décret 55-618 1955-05-20 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000508207", "@numtexte": "55-618", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1955-05-20" }, { "#text": "Décret 67-1195 1967-12-21 art. 1 JORF 29 décembre 1967", "@sens": "source", "@typelien": "CREATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122074", "@fin": "2999-01-01", "#text": "Chapitre VI : Contrôle du commerce extérieur et des relations financières avec l'étranger.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099258", "@fin": "2999-01-01", "#text": "Titre Ier : Principes généraux du régime des douanes", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006615374", "@fin": "2999-01-01", "@num": "42 bis", "@etat": "VIGUEUR", "@debut": "1949-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toutes autorisations dans le domaine du commerce extérieur, et notamment les licences ou autorisations nécessaires pour l'importation ou l'exportation des biens de toute nature, ne peuvent être délivrées qu'après production d'une déclaration des demandeurs affirmant, sous leur responsabilité, la régularité de leur situation tant au regard des organismes chargés de la gestion des services de sécurité sociale qu'au regard des administrations chargées du recouvrement des impôts et taxes.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006615374", "cible": false, "cidtexte": "JORFTEXT000000508207", "id": "JORFTEXT000000508207", "typelien": "CONCORDANCE" } ], "texte_version": { "JORFTEXT000000508207": { "SM": { "CONTENU": "CAUTIONNEMENT FINANCIER A L'APPUI DES DEMANDES TENDANT A OBTENIR DES AUTORISATIONS DANS LE DOMAINE DU COMMERCE EXTERIEUR.
MODIFICATION DE L'ARTICLE 40 DE LA LOI 54404 DU 10 AVRIL 1954 (DECLARATION DES DEMANDEURS AFFIRMANT LA REGULARITE DE LEUR SITUATION)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000864818", "#text": "Loi n°54-404 du 10 avril 1954", "@sens": "source", "@cidtexte": "JORFTEXT000000864818", "@numtexte": "54-404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1954-04-10" }, { "@id": "JORFTEXT000000691697", "#text": "Loi n°55-349 du 2 avril 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFTEXT000000250949", "#text": "Arrêté du 11 avril 1956", "@sens": "cible", "@cidtexte": "JORFTEXT000000250949", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1956-04-11" }, { "@id": "LEGIARTI000006615374", "@num": "42 bis", "#text": "Code des douanes - art. 42 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°55-618 du 20 mai 1955", "MCS_TXT": { "MC": [ "COMMERCE EXTERIEUR", "IMPORTATION" ] }, "TITREFULL": "Décret n°55-618 du 20 mai 1955 TENDANT A L'APPLICATION DE LA LOI 55349 DU 02-04-1955 EN CE QUI CONCERNE LE COMMERCE EXTERIEUR" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000508207", "NUM": "55-618", "DATE_PUBLI": "1955-05-22", "DATE_TEXTE": "1955-05-20", "ORIGINE_PUBLI": "JORF du 22 mai 1955", "PAGE_DEB_PUBLI": 5149 } }, "META_COMMUN": { "ID": "JORFTEXT000000508207", "URL": "texte/version/JORF/TEXT/00/00/00/50/82/JORFTEXT000000508207.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX955618" } } }, "JORFTEXT000000250949": { "SM": { "CONTENU": "DETERMINATION DES OPERATIONS DE COMMERCE EXTERIEUR A L'APPUI DESQUELLES EST EXIGE LE CAUTIONNEMENT FINANCIER PAR LE MINISTRE DES AFFAIRES ECONOMIQUES ET FINANCIERES." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508207", "#text": "Décret n°55-618 du 20 mai 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000508207", "@numtexte": "55-618", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-05-20" }, { "@id": "JORFTEXT000000620029", "#text": "Arrêté du 16 juin 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000620029", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1960-06-16" } ] }, "TITRE": "Arrêté du 11 avril 1956", "MCS_TXT": { "MC": [ "COMMERCE EXTERIEUR", "IMPORTATION" ] }, "TITREFULL": "Arrêté du 11 avril 1956 MODALITES D'APPLICATION DE L'ART. 1 DU DECRET 55618 DU 20-05-1955" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000250949", "DATE_PUBLI": "1956-04-17", "DATE_TEXTE": "1956-04-11", "ORIGINE_PUBLI": "JORF du 17 avril 1956", "PAGE_DEB_PUBLI": 3699 } }, "META_COMMUN": { "ID": "JORFTEXT000000250949", "URL": "texte/version/JORF/TEXT/00/00/00/25/09/JORFTEXT000000250949.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9560417P31" } } }, "JORFTEXT000000691697": { "SM": { "CONTENU": "Prorogation des pouvoirs spéciaux du Gouvernement Edgar ‎Faure en matière économique, sociale et ‎fiscale jusqu'au 30 avril (modification de la législation fiscale), 20 mai (pouvoirs définis par la loi n° 54-‎‎809 du 11 août 1954), 30 juin (adoption de toutes mesures en faveur des régions souffrant de sous-‎emploi ou d’un développement économique insuffisant), 31 juillet 1955 (dispositions prévues par ‎l’article 16 de la Constitution‎ du 27 octobre 1946).‎" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000876736", "#text": "Loi n° 54-809 du 14 août 1954, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000876736", "@numtexte": "54-809", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1954-08-14" }, { "@id": "JORFTEXT000000508207", "#text": "Décret n°55-618 du 20 mai 1955", "@sens": "cible", "@cidtexte": "JORFTEXT000000508207", "@numtexte": "55-618", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-05-20" }, { "@id": "JORFTEXT000000879812", "#text": "Loi n°55-1043 du 6 août 1955", "@sens": "cible", "@cidtexte": "JORFTEXT000000879812", "@numtexte": "55-1043", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1955-08-06" }, { "@id": "JORFARTI000001681600", "@num": "8", "#text": "Loi n°55-1043 du 6 août 1955 - art. 8, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000879812", "@numtexte": "55-1043", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1955-08-06" }, { "@id": "JORFTEXT000000687258", "#text": "Décret n°57-734 du 28 juin 1957", "@sens": "cible", "@cidtexte": "JORFTEXT000000687258", "@numtexte": "57-734", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1957-06-28" }, { "@id": "LEGIARTI000006615374", "@num": "42 bis", "#text": "Code des douanes - art. 42 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315566", "@num": "L265", "#text": "Livre des procédures fiscales - art. L265 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315928", "@num": "L47", "#text": "Livre des procédures fiscales - art. L47 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315927", "@num": "L47", "#text": "Livre des procédures fiscales - art. L47 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315932", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 55-349 du 2 avril 1955", "MCS_TXT": { "MC": [ "LOI DE PLEINS POUVOIRS", "HABILITATION LEGISLATIVE", "IMPOT", "TAXE", "CONTROLE FISCAL", "FRAUDE FISCALE" ] }, "TITREFULL": "Loi n° 55-349 du 2 avril 1955 accordant au Gouvernement des pouvoirs spéciaux en matière ‎économique, sociale et fiscale (1)‎" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000691697", "NUM": "55-349", "DATE_PUBLI": "1955-04-03", "DATE_TEXTE": "1955-04-02", "ORIGINE_PUBLI": "JORF du 3 avril 1955", "PAGE_DEB_PUBLI": 3289, "PAGE_FIN_PUBLI": 3290 } }, "META_COMMUN": { "ID": "JORFTEXT000000691697", "URL": "texte/version/JORF/TEXT/00/00/00/69/16/JORFTEXT000000691697.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX955349" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000864818": { "SM": { "CONTENU": "INTRODUIT REFORME FISCALE EN MATIERE DE TAXES SUR LE CHIFFRE D'AFFAIRES ET D'IMPOTS SUR LE REVENU.
PREND DES MESURES FAVORISANT LA FORMATION DE L'EPARGNE,AINSI QUE DES DISPOSITIONS RELATIVES AUX SANCTIONS ET MESURES TENDANT A FACILITER LA RENTREE DES IMPOTS.
INSTITUE UNE TAXE SUR LA VALEUR AJOUTEE A UN TAUX ORDINAIRE ET A UN TAUX REDUIT POUR CERTAINES AFFAIRES PORTANT SUR DES PRODUITS CITES.
INSTITUE UNE TAXE SUR LES PRESTATIONS DE SERVICE.
DEFINIT L'AFFAIRE REPUTEE FAITE EN FRANCE.
DETERMINE LES ENTREPRENEURS ASSUJETTIS A LA TVA,AINSI QUE LES OPERATIONS EXONEREES DES TAXES SUSDITES.
ETABLIT LA LISTE DES OPERATIONS DEDUCTIBLES DU MONTANT DE LA TAXE.
COMPLETE L'ART. 158 DU CODE GENERAL DES IMPOTS (CGI) POUR DEFINIR LE REVENU NET.
MODIFIE L'ART. 1977 DU CGI DANS SES DISPOSITIONS SUR LES CHARGES DE FAMILLE DEDUCTIBLES.
ABROGE L'ART. 197-BIS DU CGI.
DETERMINE LE MAXIMUM DE LA DEDUCTION AUTORISEE POUR CHARGES DE FAMILLE ET AUGMENTE LE QUOTIENT FAMILIAL D'UNE PART POUR L'ENFANT INFIRMEMAJEUR.
ELARGIT LA DEFINITION DES PERSONNES A CHARGE.
RELEVE LE TAUX DE L'IMPOT SUR LES SOCIETES.
PREVOIT CERTAINES DEDUCTIONS POUR LE CALCUL DE L'IRPP ET DE L'IS.
MODIFIE L'ART. 2 DU CGTI DANS SES DISPOSITIONS RELATIVES A L'IMPOSITION DES FRANCAIS DOMICILIES A L'ETRANGER.
DECIDE DES MESURES D'ALLEGEMENT FISCAL EN VUE DE FAVORISER LA FORMATION DE L'EPARGNE.DEFINIT L'EPARGNE VISEE PAR LES MESURES SUSDITES.
DECIDE DES MESURES TENDANT A LIMITER LA FRAUDE FISCALE.A CET EFFET PREVOIT LES PEINES MINIMUM ET MAXIMUM APPLICABLES,AINSI QUE LA PUBLICATION DES JUGEMENTS DE CONDAMNATION.
AUTORISE LE GOUVERNEMENT A REDUIRE LES TAUX DE CERTAINES TAXES." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000666440", "#text": "Décret du 10 avril 1937", "@sens": "source", "@cidtexte": "JORFTEXT000000666440", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1937-04-10" }, { "@id": "JORFTEXT000000848973", "#text": "Décret n°54-517 du 11 mai 1954", "@sens": "cible", "@cidtexte": "JORFTEXT000000848973", "@numtexte": "54-517", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1954-05-11" }, { "@id": "JORFTEXT000000691450", "#text": "Circulaire du 16 juin 1954", "@sens": "cible", "@cidtexte": "JORFTEXT000000691450", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1954-06-16" }, { "@id": "JORFTEXT000000491773", "#text": "Décret n°54-685 du 26 juin 1954", "@sens": "cible", "@cidtexte": "JORFTEXT000000491773", "@numtexte": "54-685", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1954-06-26" }, { "@id": "JORFTEXT000000844570", "#text": "Décret n°54-692 du 29 juin 1954", "@sens": "cible", "@cidtexte": "JORFTEXT000000844570", "@numtexte": "54-692", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1954-06-29" }, { "@id": "JORFTEXT000000844571", "#text": "Décret n°54-694 du 29 juin 1954", "@sens": "cible", "@cidtexte": "JORFTEXT000000844571", "@numtexte": "54-694", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1954-06-29" }, { "@id": "JORFTEXT000000283988", "#text": "Arrêté du 3 août 1954", "@sens": "cible", "@cidtexte": "JORFTEXT000000283988", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1954-08-03" }, { "@id": "JORFTEXT000000684506", "#text": "Loi n°54-805 du 13 août 1954", "@sens": "cible", "@cidtexte": "JORFTEXT000000684506", "@numtexte": "54-805", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1954-08-13" }, { "@id": "JORFARTI000001867768", "@num": "14", "#text": "Loi n°54-805 du 13 août 1954 - art. 14, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000684506", "@numtexte": "54-805", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1954-08-13" }, { "@id": "JORFTEXT000000691315", "#text": "Décret n°54-1075 du 4 novembre 1954", "@sens": "cible", "@cidtexte": "JORFTEXT000000691315", "@numtexte": "54-1075", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-04" }, { "@id": "JORFTEXT000000502669", "#text": "Décret n°54-1225 du 7 décembre 1954", "@sens": "cible", "@cidtexte": "JORFTEXT000000502669", "@numtexte": "54-1225", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1954-12-07" }, { "@id": "JORFTEXT000000834078", "#text": "Arrêté du 15 janvier 1955", "@sens": "cible", "@cidtexte": "JORFTEXT000000834078", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1955-01-15" }, { "@id": "JORFTEXT000000508207", "#text": "Décret n°55-618 du 20 mai 1955", "@sens": "cible", "@cidtexte": "JORFTEXT000000508207", "@numtexte": "55-618", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1955-05-20" }, { "@id": "JORFTEXT000000281314", "#text": "Arrêté du 9 juin 1955", "@sens": "cible", "@cidtexte": "JORFTEXT000000281314", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1955-06-09" }, { "@id": "JORFTEXT000000505109", "#text": "Décret n°55-834 du 23 juin 1955", "@sens": "cible", "@cidtexte": "JORFTEXT000000505109", "@numtexte": "55-834", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1955-06-23" }, { "@id": "JORFTEXT000000876142", "#text": "Décret n°55-867 du 30 juin 1955", "@sens": "cible", "@cidtexte": "JORFTEXT000000876142", "@numtexte": "55-867", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-06-30" }, { "@id": "JORFTEXT000000691331", "#text": "Décret n°55-868 du 30 juin 1955", "@sens": "cible", "@cidtexte": "JORFTEXT000000691331", "@numtexte": "55-868", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-06-30" }, { "@id": "JORFTEXT000000504194", "#text": "Loi n°56-1327 du 29 décembre 1956", "@sens": "cible", "@cidtexte": "JORFTEXT000000504194", "@numtexte": "56-1327", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1956-12-29" }, { "@id": "JORFARTI000001097022", "@num": "4", "#text": "Loi n°56-1327 du 29 décembre 1956 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000504194", "@numtexte": "56-1327", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1956-12-29" }, { "@id": "JORFTEXT000000503911", "#text": "Décret n°57-904 du 5 août 1957", "@sens": "cible", "@cidtexte": "JORFTEXT000000503911", "@numtexte": "57-904", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1957-08-05" }, { "@id": "JORFARTI000002285863", "@num": "2", "#text": "Décret n°57-904 du 5 août 1957 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000503911", "@numtexte": "57-904", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1957-08-05" }, { "@id": "JORFTEXT000000886689", "#text": "Ordonnance n°58-1374 du 30 décembre 1958", "@sens": "cible", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFARTI000001697026", "@num": "3", "#text": "Ordonnance n°58-1374 du 30 décembre 1958 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFTEXT000000705345", "#text": "RELATIVE A DIVERSES DISPOSITIONS D'ORDRE FISCAL ET DOUANIER", "@sens": "cible", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@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": "JORFTEXT000000849666", "#text": "Décret n°61-31 du 11 janvier 1961", "@sens": "cible", "@cidtexte": "JORFTEXT000000849666", "@numtexte": "61-31", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1961-01-11" }, { "@id": "JORFTEXT000000883508", "#text": "du 12 février 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000883508", "@typelien": "APPLICATION", "@naturetexte": "INSTRUCTIONEURO", "@datesignatexte": "1964-02-12" }, { "@id": "JORFTEXT000000695446", "#text": "Décret n°66-160 du 17 mars 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000695446", "@numtexte": "66-160", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-17" }, { "@id": "JORFTEXT000000330094", "#text": "Décret n°66-889 du 28 novembre 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000330094", "@numtexte": "66-889", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-11-28" }, { "@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": "JORFARTI000001096959", "@num": "11", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 11, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000001867615", "@num": "12", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 12, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000501320", "#text": "Loi n°68-1145 du 20 décembre 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000501320", "@numtexte": "68-1145", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-20" }, { "@id": "JORFARTI000001099996", "@num": "10", "#text": "Loi n°68-1145 du 20 décembre 1968 - art. 10, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000501320", "@numtexte": "68-1145", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-20" }, { "@id": "JORFTEXT000000329704", "#text": "du 26 mars 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000329704", "@typelien": "APPLICATION", "@naturetexte": "INSTRUCTIONEURO", "@datesignatexte": "1974-03-26" }, { "@id": "JORFTEXT000000174868", "#text": "ORDONNANCE92-254", "@sens": "cible", "@cidtexte": "JORFTEXT000000174868", "@nortexte": "DOMX9200003R", "@numtexte": "92-254", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1992-10-04" }, { "@id": "JORFTEXT000000565041", "#text": "LOI97-210", "@sens": "cible", "@cidtexte": "JORFTEXT000000565041", "@nortexte": "TASX9600116L", "@numtexte": "97-210", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-03-11" }, { "@id": "JORFTEXT000000383083", "#text": "DECRET97-638", "@sens": "cible", "@cidtexte": "JORFTEXT000000383083", "@nortexte": "TASL9710761D", "@numtexte": "97-638", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-31" }, { "@id": "JORFTEXT000000409237", "#text": "Décret2001-210", "@sens": "cible", "@cidtexte": "JORFTEXT000000409237", "@nortexte": "ECOX0104721D", "@numtexte": "2001-210", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-07" }, { "@id": "JORFTEXT000000244194", "#text": "Décret2004-15", "@sens": "cible", "@cidtexte": "JORFTEXT000000244194", "@nortexte": "ECOZ0300023D", "@numtexte": "2004-15", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-07" }, { "@id": "LEGIARTI000006310487", "@num": "812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006290734", "@num": "52", "#text": "Code des marchés publics - art. 52 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069562", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006290733", "@num": "52", "#text": "Code des marchés publics - art. 52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069562", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006290732", "@num": "52", "#text": "Code des marchés publics - art. 52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069562", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049580258", "@num": "301 bis", "#text": "Code général des impôts, CGI. - art. 301 bis", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049580286", "@num": "302", "#text": "Code général des impôts, CGI. - art. 302", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315730", "@num": "L71", "#text": "Livre des procédures fiscales - art. L71 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°54-404 du 10 avril 1954", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "REFORME FISCALE", "TAXE FORFAITAIRE UNIQUE", "BOISSON", "ENGRAIS", "AGRICULTURE", "MATERIEL AGRICOLE", "MACHINISME AGRICOLE", "EQUIPEMENT", "IMPOT SUR LE REVENU", "DEDUCTION", "FRAIS", "CHARGE", "ENREGISTREMENT", "MUTATION A TITRE ONEREUX", "MARCHE PUBLIC", "OBLIGATION", "FISCALITE", "SECURITE SOCIALE" ] }, "TITREFULL": "Loi n°54-404 du 10 avril 1954 PORTANT REFORME FISCALE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000864818", "NUM": "54-404", "DATE_PUBLI": "1954-04-11", "DATE_TEXTE": "1954-04-10", "ORIGINE_PUBLI": "JORF du 11 avril 1954", "PAGE_DEB_PUBLI": 3481, "PAGE_FIN_PUBLI": 3512 } }, "META_COMMUN": { "ID": "JORFTEXT000000864818", "URL": "texte/version/JORF/TEXT/00/00/00/86/48/JORFTEXT000000864818.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX954404" } }, "RECT": { "CONTENU": "RECT. 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