{ "article": { "LEGIARTI000006275027": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "20", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006275027", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275027.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX020AAXXXXXXAB" } }, "NOTA": { "CONTENU": "
Loi 88-1149 1988-12-23 art. 22 Finances pour 1989 :
L'article 20 est abrogé pour les produits des obligations, titres participatifs, effets publics ou créances de toute nature courus à compter du 1er octobre 1989.
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000339250", "#text": "Loi 79-12 1979-01-03 art. 9 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000886676", "#text": "Loi 79-594 1979-07-13 art. 21 al. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "LEGIARTI000006275139", "@num": "33", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 33 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 22 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000512460", "@num": "86-824", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°86-824 du 11 juillet 1986 DE FINANCES RECTIFICATIVE POUR 1986", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000512460", "@c_titre_court": "Loi n°86-824 du 11 juillet 1986" }, { "@fin": "2999-01-01", "#text": "Loi n° 86-824 du 11 juillet 1986 de finances rectificative pour 1986", "@debut": "1986-07-12", "@id_txt": "LEGITEXT000006068971", "@c_titre_court": "Loi n° 86-824 du 11 juillet 1986" } ], "@date_publi": "1986-07-12", "@date_signature": "1986-07-11" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006275026", "@fin": "1987-12-31", "@num": "20", "@etat": "PERIME", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275027", "@fin": "2999-01-01", "@num": "20", "@etat": "VIGUEUR", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001686349", "@fin": "2999-01-01", "@num": "20", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - A compter du 1er juillet 1986, le produit des obligations, titres participatifs, effets publics et créances de toute nature détenus par les sociétés d'investissement à capital variable et fonds communs de placement s'entend du produit couru après cette date. Toutefois, la fraction variable des produits des titres participatifs est comptabilisée à l'échéance.
\n
Le produit couru est obtenu en appliquant linéairement au nominal du titre le taux d'intérêt prévu pour la période en cause.
\n
Lorsque l'intérêt est fixé, en tout ou partie, par référence à un ou plusieurs taux variables, le produit couru est déterminé en fonction de l'évolution de ces taux depuis le début de la période de référence prévue par le contrat.
\n
Lorsque l'intérêt est fixé par référence à une autre variable, son taux est mesuré en rapportant le dernier coupon payé à la valeur du titre le lendemain du détachement de ce coupon ; il est appliqué au cours du jour, net du produit couru.
\n
Le produit payé d'avance est retenu au prorata de la durée de détention des titres par ces organismes.
\n
Ces dispositions ne s'appliquent pas :
\n
a) Aux obligations renouvelables du Trésor émises avant le 1er juin 1986, ou issues d'un renouvellement ;
\n
b) (Abrogé).
\n
II. - Pour l'exercice en cours à la date du 1er juillet 1986, la distribution définie au deuxième alinéa de l'article 9 de la loi n° 79-12 du 3 janvier 1979 relative aux sociétés d'investissement à capital variable ou la répartition définie au troisième alinéa de l'article 21 de la loi n° 79-594 du 13 juillet 1979 relative aux fonds communs de placement porte également sur les produits échus entre le premier jour de l'exercice et le 30 juin 1986, et sur les produits courus entre le 1er juillet 1986 et la clôture de cet exercice.
\n
\n
III et IV Paragraphes modificateurs.
\n
" } }, "LEGIARTI000006275438": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006275438", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275438.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006275438", "@fin": "2007-09-01", "@num": "1", "@etat": "PERIME", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001875357", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - La perception des impôts, produits et revenus affectés à l'Etat, aux collectivités territoriales, aux établissements publics et organismes divers habilités à les percevoir continue d'être effectuée pendant l'année 1989 conformément aux lois et règlements et aux dispositions de la présente loi de finances.
\n
II. - Sous réserve de dispositions contraires, la loi de finances s'applique :
\n
1° A l'impôt sur le revenu dû au titre de 1988 et des années suivantes ;
\n
2° A l'impôt dû par les sociétés sur leurs résultats des exercices clos à compter du 31 décembre 1988 ;
\n
3° A compter du 1er janvier 1989 pour les autres dispositions fiscales.
" } }, "LEGIARTI000006275440": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006275440", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275440.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006307902", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302980", "@num": "163 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311908", "@num": "1641", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1641 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312739", "@num": "1664", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1664 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308218", "@num": "170", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 170 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308300", "@num": "196 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 196 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308331", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006275440", "@fin": "2007-09-01", "@num": "3", "@etat": "PERIME", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002072582", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Le barème de l'impôt sur le revenu est fixé comme suit :
\n
(tableau non reproduit, voir JO du 28/12/1988 page 16320).
\n
II. à V. Paragraphes modificateurs
\n
\n
VI. - Les cotisations d'impôt sur le revenu dues au titre de l'année 1988 sont minorées dans les conditions suivantes :
\n
(tableau non reproduit, voir JO du 28/12/1988 page 16320).
\n
Les cotisations d'impôt sur le revenu s'entendent avant déduction des crédits d'impôt, de l'avoir fiscal et des prélèvements ou retenues non libératoires.
\n
VII. à X. Paragraphes modificateurs
\n
" } }, "LEGIARTI000006275443": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006275443", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275443.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX008AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 83, 199 sexies A II", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006303171", "@num": "199 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647020", "@num": "L133-2", "#text": "Code du travail - art. L133-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1989-08-21 5B-20-89", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275443", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001136099", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les cotisations versées aux organisations syndicales représentatives de salariés et de fonctionnaires au sens de l'article L. 133-2 du code du travail ouvrent droit à une réduction d'impôt sur le revenu. Cette réduction est égale à 20 p. 100 du montant de ces cotisations pris dans la limite de 1 p. 100 du revenu brut désigné à l'article 83 du code général des impôts, après déduction des cotisations et contributions mentionnées aux 1° à 2° ter du même article. Elle ne s'applique pas aux bénéficiaires de traitements et salaires admis à justifier du montant de leurs frais réels. Le paragraphe II de l'article 199 sexies A du code général des impôts est applicable.
\n
Le bénéfice de ces dispositions est subordonné à la condition que soit joint à la déclaration des revenus un reçu du syndicat mentionnant le montant et la date du versement. A défaut, la réduction d'impôt est refusée sans notification de redressement préalable.
\n
II. - Ces dispositions s'appliquent à compter de l'imposition des revenus de 1989.
" } }, "LEGIARTI000006275444": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006275444", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275444.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX009AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006303901", "@num": "235 ter MB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter MB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303903", "@num": "235 ter MC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter MC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309673", "@num": "278 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304340", "@num": "278 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309481", "@num": "279", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 279 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309506", "@num": "280", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 280 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304374", "@num": "281", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304506", "@num": "296", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 296 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309584", "@num": "297", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311071", "@num": "919", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311080", "@num": "919 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742457", "@num": "L314-1", "#text": "Code de la sécurité sociale. - art. L314-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006275444", "@fin": "2007-09-01", "@num": "9", "@etat": "PERIME", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002471918", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - 1. Le taux réduit de la taxe sur la valeur ajoutée est ramené de 7 p. 100 à 5,5 p. 100.
\n
2. Dans les départements de la Corse, le taux de 3,15 p. 100 est réduit à 2,10 p. 100.
\n
3. Dans les départements de la Guadeloupe, de la Martinique et de la Réunion, le taux de 3,5 p. 100 est réduit à 2,10 p. 100.
\n
II. - La taxe sur la valeur ajoutée est perçue au taux de 5,5 p. 100 sur les abonnements relatifs aux livraisons d'électricité, de gaz combustible et d'énergie calorifique, à usage domestique, distribués par réseaux publics.
\n
Dans les départements de la Corse, de la Guadeloupe, de la Martinique et de la Réunion, le taux est fixé à 2,10 p. 100.
\n
Ces dispositions s'appliquent aux factures émises et aux acomptes payés à compter :
\n
- du 10 octobre 1988 en ce qui concerne l'électricité et le gaz combustible ;
\n
- du 1er novembre 1988 en ce qui concerne l'énergie calorifique.
\n
III. - La taxe sur la valeur ajoutée est perçue au taux de 5,5 p. 100 dans les départements de la France métropolitaine et de 2,10 p. 100 dans les départements de la Guadeloupe, de la Martinique et de la Réunion, sur les opérations d'achat, d'importation, de vente, de livraison, de courtage ou de façon portant sur les appareillages pour handicapés visés aux chapitres 3 et 4 du titre V du tarif interministériel des prestations sanitaires fixé en application de l'article L. 314-1 du code de la sécurité sociale.
\n
\n
IV. - 1. Le taux majoré de la taxe sur la valeur ajoutée est ramené de 33,33 p. 100 à 28 p. 100.
\n
Dans les départements de la Corse, le taux applicable aux tabacs est ramené de 25 p. 100 à 21 p. 100.
\n
2. Cette disposition entre en vigueur à compter du 1er décembre 1988, sauf en ce qui concerne les tabacs pour lesquels l'entrée en vigueur est fixée au 2 janvier 1989.
\n
V. à VI. Paragraphes modificateurs
\n
" } }, "LEGIARTI000006275448": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "15", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006275448", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275448.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX015AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006312921", "@num": "1733", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309222", "@num": "244 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315016", "@num": "L45 D", "#text": "Livre des procédures fiscales - art. L45 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006275448", "@fin": "2007-09-01", "@num": "15", "@etat": "PERIME", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002072583", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I et II Paragraphes modificateurs
\n
III. - Les dispositions des paragraphes I et II du présent article sont applicables aux dépenses de formation exposées à compter de 1988.
\n
IV et V Paragraphes modificateurs
" } }, "LEGIARTI000006275449": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006275449", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275449.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX016AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006299870", "@num": "396", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 396 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299891", "@num": "404 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307889", "@num": "151 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312129", "@num": "1584", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1584 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312229", "@num": "1595", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1595 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312239", "@num": "1595 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1595 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310748", "@num": "719", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 719 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310762", "@num": "724", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 724 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310769", "@num": "725", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 725 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310495", "@num": "812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310503", "@num": "812-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006275449", "@fin": "2007-09-01", "@num": "16", "@etat": "PERIME", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001686664", "@fin": "2999-01-01", "@num": "16", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Alinéas modificateurs
\n
4. Les dispositions du présent paragraphe sont applicables aux actes passés et aux conventions conclues à compter du 1er octobre 1988.
\n
II. et III. Paragraphes modificateurs
\n
" } }, "LEGIARTI000006275450": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1989-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006275450", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275450.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX017AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988 en vigueur le 1er janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006295050", "@num": "371 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295076", "@num": "371 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306968", "@num": "1649 quater J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275450", "@fin": "2999-01-01", "@num": "17", "@etat": "VIGUEUR", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002279311", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le renouvellement de l'agrément des centres de gestion agréés et des associations agréées des professions libérales intervient, à l'exception du premier renouvellement, tous les six ans.
\n
" } }, "LEGIARTI000006275453": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "22", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006275453", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275453.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX022AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000512460", "#text": "Loi 86-824 1986-07-11 art. 20 Finances rectificative pour 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006275453", "@fin": "2007-09-01", "@num": "22", "@etat": "PERIME", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001103340", "@fin": "2999-01-01", "@num": "22", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'article 20 de la loi de finances rectificative pour 1986 (n° 86-824 du 11 juillet 1986) est abrogé pour les produits des obligations, titres participatifs, effets publics ou créances de toute nature courus à compter du 1er octobre 1989.
\n
" } }, "LEGIARTI000006275456": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "26", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006275456", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275456.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX026AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 885 A à CGI 885 X, 1723 ter-00 A, 1723 ter-00 B, 1649 ter G, 1756 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006312539", "@num": "1649 ter G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 ter G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312852", "@num": "1723 ter-00 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 ter-00 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312858", "@num": "1723 ter-00 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 ter-00 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313029", "@num": "1756 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1756 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310870", "@num": "885 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310878", "@num": "885 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310880", "@num": "885 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310882", "@num": "885 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310886", "@num": "885 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310889", "@num": "885 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310895", "@num": "885 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310906", "@num": "885 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310910", "@num": "885 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310916", "@num": "885 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310919", "@num": "885 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310930", "@num": "885 N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310932", "@num": "885 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305575", "@num": "885 O bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 O bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305580", "@num": "885 O quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 O quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305582", "@num": "885 O quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 O quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305579", "@num": "885 O ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 O ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310936", "@num": "885 P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310942", "@num": "885 Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310926", "@num": "885 R", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310947", "@num": "885 S", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310951", "@num": "885 T", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 T (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305584", "@num": "885 T bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 T bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310957", "@num": "885 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310970", "@num": "885 V", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310981", "@num": "885 V bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 V bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310975", "@num": "885 W", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 W (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310979", "@num": "885 X", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 X (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311275", "@num": "990 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311280", "@num": "990 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311282", "@num": "990 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311291", "@num": "990 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305588", "@num": "885 Y", "#text": "CODE GENERAL DES ITPOTS, CGI. - art. 885 Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006315918", "@num": "L183 A", "#text": "Livre des procédures fiscales - art. L183 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315653", "@num": "L23 A", "#text": "Livre des procédures fiscales - art. L23 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315045", "@num": "L59 B", "#text": "Livre des procédures fiscales - art. L59 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315705", "@num": "L64 A", "#text": "Livre des procédures fiscales - art. L64 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315732", "@num": "L72 A", "#text": "Livre des procédures fiscales - art. L72 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315749", "@num": "L76 B", "#text": "Livre des procédures fiscales - art. L76 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006275456", "@fin": "2007-09-01", "@num": "26", "@etat": "PERIME", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001489051", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Il est institué, à compter du 1er janvier 1989, un impôt annuel de solidarité sur la fortune. Sont applicables à cet impôt les articles 885 A à 885 X, 1723 ter OOA et 1723 ter OOB du code général des impôts qui sont remis en vigueur dans la rédaction qui résultait du décret n° 86-1086 du 7 octobre 1986.
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Alinéa modificateur
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II. à VIII. Paragraphes modificateurs.
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IX. - Les articles 1649 ter G et 1756 quinquies du code général des impôts sont remis en vigueur dans la rédaction qui est annexée au décret n° 82-881 du 15 octobre 1982.
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Les organismes visés à l'article 1649 ter G du code général des impôts doivent fournir, en outre, avant le 15 juin 1989, un relevé des contrats souscrits en 1986, 1987 et 1988.
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X. Paragraphe modificateur
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" } }, "LEGIARTI000006275457": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "27", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1989-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006275457", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275457.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX027AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988 en vigueur le 1er juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006615140", "@num": "265 quinquies", "#text": "Code des douanes - art. 265 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615097", "@num": "266 quater", "#text": "Code des douanes - art. 266 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615167", "@num": "266 ter", "#text": "Code des douanes - art. 266 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006275457", "@fin": "2007-09-01", "@num": "27", "@etat": "PERIME", "@debut": "1989-07-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002471919", "@fin": "2999-01-01", "@num": "27", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à IV. Paragraphes modificateurs
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V. - Les dispositions visées aux paragraphes I, II, III et IV ci-dessus entrent en vigueur le 1er juillet 1989.
" } }, "LEGIARTI000006275459": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "29", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006275459", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275459.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX029AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274245", "@num": "25", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006275459", "@fin": "2007-09-01", "@num": "29", "@etat": "PERIME", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002471920", "@fin": "2999-01-01", "@num": "29", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le prélèvement institué par l'article 25 dela loi de finances pour 1985 (n° 84-1208 du 29 décembre 1984), modifié par les articles 10 de la loi de finances pour 1986 (n° 85-1403 du 30 décembre 1985), 37 de la loi de finances pour 1987 (n° 86-1317 du 30 décembre 1986) et 36 de la loi de finances pour 1988 (n° 87-1060 du 30 décembre 1987) est reconduit pour 1989 ; à cette fin, les années 1986, 1987 et 1988 mentionnées à cet article sont respectivement remplacées par les années 1987, 1988 et 1989.
\n
" } }, "LEGIARTI000006275461": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "31", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1989-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006275461", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275461.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX031AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988 en vigueur le 1er janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006311943", "@num": "1647 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312030", "@num": "1648 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275461", "@fin": "2999-01-01", "@num": "31", "@etat": "VIGUEUR", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001489054", "@fin": "2999-01-01", "@num": "31", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. Paragraphes modificateurs
\n
III. - Le produit de la majoration visée au paragraphe II du présent article est reversé au budget général de l'Etat par le Fonds national de péréquation de la taxe professionnelle.
" } }, "LEGIARTI000006275465": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "37", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006275465", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275465.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX037AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 quinquies E, 39 quinquies F, 39 quinquies FA", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006312770", "@num": "1668 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1668 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313786", "@num": "1762", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309683", "@num": "302 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307633", "@num": "39 quinquies E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307647", "@num": "39 quinquies F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307765", "@num": "39 quinquies FA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies FA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310106", "@num": "575 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006275465", "@fin": "2007-09-01", "@num": "37", "@etat": "PERIME", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001686665", "@fin": "2999-01-01", "@num": "37", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. - Les dispositions des articles 39 quinquies E, 39 quinquies F, 39 quinquies FA du même code sont reconduites jusqu'au 31 décembre 1990.
\n
III. à V. Paragraphes modificateurs
" } }, "LEGIARTI000006275467": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "40", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006275467", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275467.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX040AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275467", "@fin": "2999-01-01", "@num": "40", "@etat": "VIGUEUR", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001686666", "@fin": "2999-01-01", "@num": "40", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de la présente loi, les affectations résultant de budgets annexes et comptes spéciaux ouverts à la date du dépôt de la présente loi sont confirmées pour l'année 1989.
\n
" } }, "LEGIARTI000006275468": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "43", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006275468", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275468.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX043AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006476273", "@num": "8", "#text": "Loi n°48-777 du 4 mai 1948 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695332", "@numtexte": "48-777", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1948-05-04" }, { "@id": "JORFTEXT000000313484", "#text": "Loi 48-957 1948-06-09", "@sens": "source", "@cidtexte": "JORFTEXT000000313484", "@numtexte": "48-957", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1948-06-09" }, { "@id": "LEGIARTI000006465288", "@num": "1", "#text": "Loi n°49-420 du 25 mars 1949 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "LEGIARTI000006465291", "@num": "3", "#text": "Loi n°49-420 du 25 mars 1949 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "LEGIARTI000006465293", "@num": "4 bis", "#text": "Loi n°49-420 du 25 mars 1949 - art. 4 bis (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "LEGIARTI000006465294", "@num": "4 ter", "#text": "Loi n°49-420 du 25 mars 1949 - art. 4 ter (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "LEGIARTI000006465923", "@num": "1", "#text": "Loi n°51-695 du 24 mai 1951 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000888570", "@numtexte": "51-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "LEGIARTI000006466013", "@num": "8", "#text": "Loi n°51-695 du 24 mai 1951 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000888570", "@numtexte": "51-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000693389", "#text": "Loi 52-870 1952-07-22", "@sens": "source", "@cidtexte": "JORFTEXT000000693389", "@numtexte": "52-870", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1952-07-22" }, { "@id": "JORFTEXT000000317543", "#text": "Loi 87-1060 1987-12-30 art. 43 Finances pour 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006792471", "@num": "L321-9", "#text": "Code de la mutualité - art. L321-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275468", "@fin": "2999-01-01", "@num": "43", "@etat": "VIGUEUR", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001298116", "@fin": "2999-01-01", "@num": "43", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à V. Paragraphes modificateurs
\n
VI. - Les dispositions de la loi n° 49-420 du 25 mars 1949 précitée sont applicables aux rentes perpétuelles constituées entre particuliers antérieurement au 1er janvier 1988.
\n
Le capital correspondant à la rente en perpétuel dont le rachat aura été demandé postérieurement au 30 septembre 1988 sera calculé, nonobstant toutes clauses ou conventions contraires, en tenant compte de la majoration dont cette rente a bénéficié ou aurait dû bénéficier en vertu de la présente loi.
\n
VII. - Les actions ouvertes par la loi n° 49-420 du 25 mars 1949 précitée, complétée par la loi n° 52-870 du 22 juillet 1952 et modifiée par la loi de finances pour 1988 (n° 87-1060 du 30 septembre 1987), pourront à nouveau être intentées pendant un délai de deux ans à dater de la publication de la présente loi.
\n
\n
VIII. - Les taux de majoration fixés au paragraphe IV ci-dessus sont applicables, sous les mêmes conditions de date, aux rentes viagères visées par la loi n° 48-957 du 9 juin 1948 portant majoration des rentes viagères constituées au profit des anciens combattants auprès des caisses autonomes mutualistes et par l'article 1er de la loi n° 51-695 du 24 mai 1951 précitée, ainsi qu'aux rentes constituées par l'intermédiaire des sociétés mutualistes au profit des bénéficiaires de la majoration attribuée en application de l'article L. 321-9 du code de la mutualité.
\n
" } }, "LEGIARTI000006275470": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "63", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006275470", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275470.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX063AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006275470", "@fin": "2007-09-01", "@num": "63", "@etat": "PERIME", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002277234", "@fin": "2999-01-01", "@num": "63", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La perception des taxes parafiscales dont la liste figure à l'état E annexé à la présente loi continuera d'être opérée pendant l'année 1989.
\n
" } }, "LEGIARTI000006275473": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "71", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006275473", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275473.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX071AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006307282", "@num": "120", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302949", "@num": "124 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 124 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302701", "@num": "150 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307513", "@num": "35", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307142", "@num": "92", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275473", "@fin": "2999-01-01", "@num": "71", "@etat": "VIGUEUR", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001489055", "@fin": "2999-01-01", "@num": "71", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. Paragraphes modificateurs
\n
III. - Ces dispositions s'appliquent aux profits réalisés à compter du 1er janvier 1989.
" } }, "LEGIARTI000006275474": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "72", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006275474", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275474.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX072AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 14 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006308048", "@num": "163 octodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 octodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308471", "@num": "199 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303372", "@num": "199 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742597", "@num": "L341-4", "#text": "Code de la sécurité sociale. - art. L341-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006275474", "@fin": "2007-09-01", "@num": "72", "@etat": "PERIME", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001103343", "@fin": "2999-01-01", "@num": "72", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - A compter de l'imposition des revenus de 1989, les contribuables domiciliés en France au sens de l'article 4 B du code général des impôts peuvent bénéficier d'une réduction de leur impôt sur le revenu égale à 25 p. 100 de leur souscription en numéraire au capital initial ou aux augmentations de capital qui interviennent dans les trois années suivant la date de constitution de sociétés soumises à l'impôt sur les sociétés dans les conditions de droit commun qui sont :
\n
- créées entre le 1er janvier 1988 et le 31 décembre 1991 et qui remplissent les conditions mentionnées à l'article 14 de la présente loi ;
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- ou créées avant le 31 décembre 1991 et dont la situation nette comptable est représentée à hauteur de 75 p. 100 au moins de titres souscrits en numéraire dans les trois ans de la constitution de sociétés mentionnées à l'alinéa précédent.
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II. - Les versements, qui sont retenus dans la limite annuelle de 10 000 F pour les contribuables célibataires, veufs ou divorcés, et de 20 000 F pour les contribuables mariés soumis à imposition commune, doivent intervenir dans les trois ans qui suivent la date de la création de la société.
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III. Alinéa modificateur
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Le 4° du paragraphe II, les premier, quatrième et cinquième alinéas du paragraphe III du même article s'appliquent.
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Lorsque tout ou partie des actions ou parts ayant donné lieu, directement ou indirectement, à la réduction d'impôt est cédé ou racheté, il est pratiqué une reprise égale au quart du montant de la cession ou du rachat dans la limite des réductions d'impôt obtenues.
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Ces dispositions ne s'appliquent pas en cas d'invalidité correspondant au classement dans la deuxième ou la troisième des catégories prévues à l'article L. 341-4 du code de la sécurité sociale ou de décès du contribuable ou de l'un des époux soumis à une imposition commune.
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Les réductions d'impôt susceptibles d'être reprises font, chacune, l'objet d'un abattement de 20 p. 100 par année civile écoulée entre l'année de la cession ou du rachat et l'année au titre de laquelle les réductions d'impôt ont été obtenues. Les reprises s'effectuent par priorité sur les réductions d'impôt les plus récentes. Les réductions d'impôt font l'objet, dans les mêmes conditions, d'une reprise au titre de l'année au cours de laquelle le pourcentage de 75 p. 100 mentionné au paragraphe I n'est plus respecté.
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IV. Paragraphe modificateur
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" } }, "LEGIARTI000006275477": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "75", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006275477", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275477.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX075AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 158 bis, 209 bis 1, 223 sexies 1, 145, 214 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000693194", "#text": "Loi 69-1160 1969-12-24 art. 1 Finances rectificative pour 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006300291", "@num": "23 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 23 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307351", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307996", "@num": "158 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308532", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303498", "@num": "214 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 214 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308773", "@num": "223 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275477", "@fin": "2999-01-01", "@num": "75", "@etat": "VIGUEUR", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002277235", "@fin": "2999-01-01", "@num": "75", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - L'article 1er de la loi de finances rectificative pour 1969 (n° 69-1160 du 24 décembre 1969) cesse de s'appliquer aux sociétés agréées pour le financement des télécommunications qui n'ont pas pour objet exclusif l'activité mentionnée au paragraphe I de cet article et celle qui est relative aux contrats de crédit-bail conclus avec l'administration des postes et télécommunications avant le 1er janvier 1993. Toutefois, il demeure applicable à ces sociétés pour les contrats de crédit-bail mentionnés ci-dessus, si elles apportent à une société immobilière pour le commerce et l'industrie la branche d'activité exercée au titre du paragraphe I de cet article.
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II. - Les dividendes reçus de la société immobilière pour le commerce et l'industrie mentionnée au paragraphe I par la société apporteuse sont exonérés d'impôt sur les sociétés jusqu'au 31 décembre 1993.
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Ils sont retenus pour le calcul de cet impôt à concurrence de :
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- 25 p. 100 de leur montant en 1994 ;
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- 50 p. 100 de leur montant en 1995 ;
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- 75 p. 100 de leur montant en 1996 ;
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- 100 p. 100 de leur montant en 1997 et ultérieurement.
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L'exonération totale ou partielle est subordonnée à la condition que les dividendes non soumis à l'impôt sur les sociétés provenant de la société immobilière pour le commerce et l'industrie soient redistribués par la société apporteuse avant la fin de l'exercice qui suit celui de leur encaissement.
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III. - Les dispositions de l'article 158 bis, du 1 de l'article 209 bis, de l'article 214 A, du 1 de l'article 223 sexies e de l'article 145 du code général des impôts ne sont pas applicables aux dividendes redistribués par la société apporteuse en application du dernier alinéa du paragraphe II.
\n
" } }, "LEGIARTI000006275479": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "77", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006275479", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275479.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX077AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1594 E", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006306403", "@num": "1594 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006275479", "@fin": "2007-09-01", "@num": "77", "@etat": "PERIME", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001103344", "@fin": "2999-01-01", "@num": "77", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les acquisitions par les organismes d'H.L.M. d'immeubles d'habitation construits ou acquis par des accédants à la propriété qui ont contracté des prêts aidés par l'Etat (P.A.P.) entre le 1er juillet 1981 et le 31 décembre 1984 et qui ne peuvent honorer leurs échéances peuvent, sur délibération du conseil général, être exonérées de taxe départementale de publicité foncière ou de droits départementaux d'enregistrement lorsque les accédants à la propriété qui cèdent ces logements sont maintenus dans les lieux par l'organisme acheteur aux termes d'une clause insérée dans l'acte de vente.
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La délibération prend effet dans les délais prévus à l'article 1594 E du code général des impôts. Toutefois, les délibérations antérieures au 30 avril 1989 peuvent s'appliquer aux actes passés à compter du 1er mars 1988.
" } }, "LEGIARTI000006275481": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "79", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1989-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006275481", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275481.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX079AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988 en vigueur le 1er janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006315548", "@num": "L256 A", "#text": "Livre des procédures fiscales - art. L256 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315587", "@num": "L275 A", "#text": "Livre des procédures fiscales - art. L275 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275481", "@fin": "2999-01-01", "@num": "79", "@etat": "VIGUEUR", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001103345", "@fin": "2999-01-01", "@num": "79", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le paiement des créances fiscales et domaniales dont les avis de mise en recouvrement ont été détruits dans un cas de force majeure peut être poursuivi en vertu d'un nouvel avis de mise en recouvrement mentionnant la nature de l'impôt ou de la créance et le montant des sommes restant dues.
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Cet avis de mise en recouvrement se substitue à celui précédemment notifié. Il n'interrompt pas le délai de prescription de l'action en recouvrement ouvert par le titre exécutoire initial.
" } }, "LEGIARTI000006275484": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "82", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1989-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006275484", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275484.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX082AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000503960", "#text": "Loi 82-155 1982-02-11 art. 11, art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000503960", "@numtexte": "82-155", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-02-11" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988 en vigueur le 1er juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275484", "@fin": "2999-01-01", "@num": "82", "@etat": "VIGUEUR", "@debut": "1989-07-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001103346", "@fin": "2999-01-01", "@num": "82", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A compter du 1er juillet 1989, les droits et obligations de la Caisse nationale de l'industrie et de la Caisse nationale des banques, créées par les articles 11 et 26 de la loi de nationalisation n° 82-155 du 11 février 1982, sont transférés à l'Etat.
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" } }, "LEGIARTI000006275486": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "85", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-11", "DATE_DEBUT": "1989-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006275486", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275486.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX085AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Loi 1889-07-19 art. 7", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000002280414", "@num": "1", "#text": "Loi n°85-1268 du 29 novembre 1985 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000320895", "@numtexte": "85-1268", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-11-29" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988 en vigueur le 1er janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006275486", "@fin": "1989-07-11", "@num": "85", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006275487", "@fin": "1996-02-24", "@num": "85", "@etat": "ABROGE", "@debut": "1989-07-11", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002277237", "@fin": "2999-01-01", "@num": "85", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - La dotation spéciale prévue à l'article 1er de la loi n° 85-1268 du 29 novembre 1985 relative à la dotation globale de fonctionnement est divisée en deux parts :
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- la première part est versée aux communes pour compenser les charges afférentes aux logements effectivement occupés par des instituteurs ayant droit au logement ;
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- la seconde part est destinée à verser l'indemnité communale prévue par l'article 7 de la loi du 19 juillet 1889 sur les dépenses ordinaires de l'enseignement primaire public et les traitements du personnel de ce service.
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II. - Chaque année, le comité des finances locales :
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- fait procéder au recensement des instituteurs bénéficiant d'un logement mis à leur disposition par la commune ou de l'indemnité communale en tenant lieu ;
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- fixe le montant unitaire de la dotation spéciale en divisant le montant total de cette dotation par le nombre total d'instituteurs recensés ;
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- fixe le montant de la première et de la seconde part de la dotation spéciale proportionnellement au nombre d'instituteurs logés et au nombre d'instituteurs indemnisés tels qu'ils ont été recensés.
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III. - Les communes perçoivent directement les sommes leur revenant au titre de la première part de la dotation spéciale.
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Les sommes afférentes à la seconde part sont attribuées au Centre national de la fonction publique territoriale qui verse, au nom de la commune, dans les conditions fixées par décret en Conseil d'Etat et sans que cela n'entraîne de charges pour cet établissement, l'indemnité communale aux instituteurs ayant droit, sur la base du montant fixé pour chaque commune par le représentant de l'Etat dans le département et dans la limite du montant unitaire fixé sur le plan national au paragraphe II du présent article.
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IV. - Lorsque le montant de l'indemnité communale est supérieur au montant unitaire de la dotation spéciale tel qu'il a été fixé par le comité des finances locales, la commune verse directement la différence à l'instituteur concerné.
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Aucune somme n'est reversée directement aux communes au titre des opérations visées au deuxième alinéa du paragraphe III du présent article.
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V. - Les dispositions ci-dessus sont applicables à compter du 1er janvier 1989.
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A titre transitoire, et jusqu'au 1er juillet 1989, les communes continuent à liquider et à verser l'indemnité communale représentative de logement conformément aux dispositions en vigueur. Le centre national de la fonction publique territoriale reversera aux communes la charge qu'elles auront supportée à ce titre.
" } }, "LEGIARTI000006275488": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "86", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006275488", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275488.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX086AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006825136", "@num": "L313-1", "#text": "Code de la construction et de l'habitation. - art. L313-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275488", "@fin": "2999-01-01", "@num": "86", "@etat": "VIGUEUR", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001103347", "@fin": "2999-01-01", "@num": "86", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Alinéa modificateur
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Cette disposition s'applique pour la première fois aux investissements qui doivent être réalisés en 1989 à raison des salaires payés en 1988.
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II. Alinéa modificateur
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Cette disposition est applicable aux rémunérations et gains versés à partir du 1er janvier 1989.
" } }, "LEGIARTI000006275490": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "88", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1989-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006275490", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275490.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX088AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000699030", "#text": "Loi 75-1242 1975-12-27 art. 17 Finances rectificative pour 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699030", "@numtexte": "75-1242", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-27" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988 en vigueur le 1er janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275490", "@fin": "2999-01-01", "@num": "88", "@etat": "VIGUEUR", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001489057", "@fin": "2999-01-01", "@num": "88", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le montant des redevances auxquelles sont assujettis les exploitants d'installations nucléaires de base, en application de l'article 17 de la loi de finances rectificative pour 1975 (n° 75-1242 du 27 décembre 1975), est revalorisé de 2,4 p. 100 à compter du 1er janvier 1989.
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" } }, "LEGIARTI000006298346": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 ZT", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006298346", "URL": "article/LEGI/ARTI/00/00/06/29/83/LEGIARTI000006298346.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0046DUXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 44 septies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 14 A Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006325678", "@num": "1", "#text": "Décret n°89-170 du 14 mars 1989 - art. 1 (VT) JORF 16 mars 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000872106", "@nortexte": "BUDF8910016D", "@numtexte": "89-170", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-14" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006840550", "@num": "28", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 28 () JORF 27 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162190", "@fin": "2999-01-01", "#text": "Section IX : Entreprises nouvelles bénéficiant des dispositions de l'article 44 septies", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006298346", "@fin": "1992-07-04", "@num": "46 quater-0 ZT", "@etat": "PERIME", "@debut": "1989-07-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des dispositions de l'article 44 septies du code général des impôts, le capital de la société créée est détenu indirectement par une personne qui a été associée ou exploitante de l'entreprise en difficulté pendant l'année précédant la reprise, lorsque des droits de vote ou des droits à dividendes attachés aux titres émis par cette société sont détenus par :
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\" Les membres du foyer fiscal de cette personne ;
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\" Une entreprise dans laquelle cette personne détient avec les membres de son foyer fiscal 25 p. 100 au moins des droits sociaux ;
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\" Une société dans laquelle cette personne exerce en droit ou en fait la fonction de gérant ou de président, directeur général, président du conseil de surveillance ou membre du directoire.
" } }, "LEGIARTI000006298347": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 ZU", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006298347", "URL": "article/LEGI/ARTI/00/00/06/29/83/LEGIARTI000006298347.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0046DVXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 14 A Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000045515626", "@num": "2", "#text": "Décret n°89-170 du 14 mars 1989 - art. 2 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000000872106", "@nortexte": "BUDF8910016D", "@numtexte": "89-170", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-14" }, { "@id": "JORFTEXT000000336188", "#text": "Décret n°89-801 du 27 octobre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000045513018", "@num": "1", "#text": "Décret n°2022-484 du 4 avril 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045512140", "@nortexte": "ECOE2203386D", "@numtexte": "2022-484", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-04" }, { "@id": "LEGIARTI000006302925", "@num": "44 septies", "#text": "Code général des impôts, CGI. - art. 44 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162190", "@fin": "2999-01-01", "#text": "Section IX : Entreprises nouvelles bénéficiant des dispositions de l'article 44 septies", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006298347", "@fin": "2024-01-01", "@num": "46 quater-0 ZU", "@etat": "ABROGE", "@debut": "1989-07-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés qui bénéficient des dispositions de l'article 44 septies du code général des impôts doivent produire, à l'appui de la déclaration de leurs résultats de chaque exercice, un état comportant des renseignements sur leur situation et sur celle de leurs associés, ainsi que sur la situation de l'entreprise reprise et de ses associés ou exploitants.
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Cet état est établi sur papier libre conformément au modèle fixé par l'administration.
" } }, "LEGIARTI000006298455": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49 J", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006298455", "URL": "article/LEGI/ARTI/00/00/06/29/84/LEGIARTI000006298455.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0049ALXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 14 A Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006325680", "@num": "2", "#text": "Décret n°89-170 du 14 mars 1989 - art. 2 (V) JORF 16 mars 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000872106", "@nortexte": "BUDF8910016D", "@numtexte": "89-170", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-14" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006302397", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - art. 44 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162211", "@fin": "2999-01-01", "#text": "Section II ter : Déclaration à produire par les entreprises nouvelles bénéficiant des dispositions de l'article 44 sexies du code général des impôts", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146816", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions communes à l'impôt sur le revenu et à l'impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006298455", "@fin": "2999-01-01", "@num": "49 J", "@etat": "VIGUEUR", "@debut": "1989-07-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises nouvelles qui bénéficient de l'exonération d'impôt prévue à l'article 44 sexies du code général des impôts doivent joindre à la déclaration de leurs résultats de chaque exercice un état de leur situation et, s'il s'agit de sociétés, de celle de leurs associés, au regard des conditions mentionnées à l'article précité.
\n
Cet état est établi sur papier libre, conformément au modèle fixé par l'administration.
" } }, "LEGIARTI000006299815": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "360", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1989-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006299815", "URL": "article/LEGI/ARTI/00/00/06/29/98/LEGIARTI000006299815.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0360AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 218 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 223 1 al. 2", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 12 VIII Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275446", "@num": "12", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 12 () JORF 28 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000522639", "#text": "Décret 89-148 1989-03-06 art. 1 JORF 8 mars 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000522639", "@nortexte": "BUSF8910007D", "@numtexte": "89-148", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-06" }, { "@id": "LEGIARTI000006299619", "@num": "366 M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 366 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300121", "@num": "377", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 377 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179683", "@num": "46 quater-0 YZH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021365460", "@num": "46 quater-0 ZY septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZY septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055244", "@num": "49 septies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028421042", "@num": "49 septies Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625188", "@num": "49 septies X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies X (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625179", "@num": "49 septies YC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625120", "@num": "49 septies YO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YO (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029729013", "@num": "49 septies YS", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625160", "@num": "49 septies YV", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YV (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625115", "@num": "49 septies ZB bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZB bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050175602", "@num": "49 septies ZZ quater", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 septies ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356884", "@num": "49 septies ZZD", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 49 septies ZZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162327", "@fin": "2999-01-01", "#text": "3 : Impôt sur les sociétés", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146877", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133765", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299812", "@fin": "1986-07-30", "@num": "360", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299813", "@fin": "1987-09-30", "@num": "360", "@etat": "MODIFIE", "@debut": "1986-07-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299814", "@fin": "1988-03-08", "@num": "360", "@etat": "MODIFIE", "@debut": "1986-07-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299815", "@fin": "1990-06-15", "@num": "360", "@etat": "MODIFIE", "@debut": "1989-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299816", "@fin": "1991-02-09", "@num": "360", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299817", "@fin": "1992-02-07", "@num": "360", "@etat": "MODIFIE", "@debut": "1991-02-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299818", "@fin": "1993-01-01", "@num": "360", "@etat": "MODIFIE", "@debut": "1992-02-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299819", "@fin": "1998-04-22", "@num": "360", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299820", "@fin": "1999-03-31", "@num": "360", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299821", "@fin": "2001-04-10", "@num": "360", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299822", "@fin": "2004-11-01", "@num": "360", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299823", "@fin": "2012-04-01", "@num": "360", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025624817", "@fin": "2999-01-01", "@num": "360", "@etat": "VIGUEUR", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les acomptes sont calculés par la société et versés par elle sans avis d'imposition dans les vingt premiers jours des mois de février mai août et novembre de chaque année à la caisse du comptable du Trésor chargé du recouvrement des impôts directs du lieu d'imposition défini par l'article 218 A du code général des impôts. Lorsqu'une société modifie le lieu de son principal établissement après l'échéance du premier acompte afférent à un exercice déterminé les acomptes subséquents doivent être versés à la caisse du comptable du Trésor habilité à percevoir le premier acompte.
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Chacun des premier et quatrième acomptes est égal à 10 p. 100 du bénéfice imposable déterminé d'après les résultats du plus récent exercice clos à la date de son échéance ou lorsqu'aucun exercice n'a été clos au cours d'une année d'après les résultats de la dernière période d'imposition.
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Chacun des deuxième et troisième acomptes est égal à 10,25 p. 100 du bénéfice imposable défini.
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Toutefois en cas d'exercice d'une durée inférieure ou supérieure à un an les acomptes sont calculés sur la base des bénéfices rapportés à une période de douze mois.
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Par dérogation aux dispositions du deuxième alinéa l'acompte dont l'échéance est comprise entre la date de clôture d'un exercice ou la fin d'une période d'imposition et l'expiration du délai de déclaration fixé à l'article 223-1, deuxième alinéa du code général des impôts est égal, s'il y a lieu, à 10 p. 100 du bénéfice afférent à l'exercice ou à la période d'imposition précédente et dont le délai de déclaration est expiré. Le montant de cet acompte est régularisé sur la base des résultats du dernier exercice ou de la dernière période d'imposition lors du versement du plus prochain acompte.
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Le montant des acomptes est arrondi au franc inférieur.
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" } }, "LEGIARTI000006302701": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 nonies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006302701", "URL": "article/LEGI/ARTI/00/00/06/30/27/LEGIARTI000006302701.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150AFXXXXXCA" } }, "NOTA": { "CONTENU": "
Edition du 4 juillet 1992 : modification de la table des matières.
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" }, "LIENS": { "LIEN": [ { "#text": "CGI 200 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 94 A 6", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 96 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 71 I, III Finances pour 1989 JORF 28 décembre 1988, incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275473", "@num": "71", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 71 (V) JORF 28 décembre 1988, incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "JORFTEXT000000355987", "#text": "Loi 91-1323 1991-12-30 art. 43", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006297853", "@num": "41 septdecies L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297855", "@num": "41 septdecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191578", "@fin": "2014-01-01", "#text": "VII bis : Profits réalisés en France sur les marchés à terme, sur les marchés d'options négociables et sur les opérations de bons d'option", "@debut": "1985-12-31" }, { "@id": "LEGISCTA000028448391", "@fin": "2999-01-01", "#text": "VII bis : Profits réalisés sur des instruments financiers à terme", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302701", "@fin": "1993-08-18", "@num": "150 nonies", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302702", "@fin": "2000-03-31", "@num": "150 nonies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302703", "@fin": "2013-01-01", "@num": "150 nonies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000026946903", "@fin": "2014-01-01", "@num": "150 nonies", "@etat": "ABROGE", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les profits tirés des achats, ventes et levées d'options négociables réalisés en France, directement ou par personne interposée, par des personnes physiques fiscalement domiciliées en France, sont, sous réserve des dispositions propres aux bénéfices professionnels, imposés dans les conditions suivantes.
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2. Le profit est égal à la différence entre les sommes versées et les sommes reçues, majorée, lorsque l'option est levée, de la différence entre le prix d'achat ou de vente de l'actif sous-jacent et son cours coté.
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Lorsqu'une même option a donné lieu à des achats ou des ventes effectués à des prix différents, le profit est calculé sur le prix moyen pondéré.
\n
Les opérations qui ne sont pas dénouées au 31 décembre sont prises en compte pour la détermination du profit de l'année au cours de laquelle elles sont dénouées.
\n
3. Le 6 de l'article 94 A et les articles 96 A et 200 A sont applicables.
\n
\n
4. Un décret fixe les obligations déclaratives incombant aux intermédiaires [*(1)*].
\n
\n
[*(1) Ces dispositions s'appliquent aux profits réalisés à compter du 1er janvier 1989.*]
\n
" } }, "LEGIARTI000006303171": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 quater C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006303171", "URL": "article/LEGI/ARTI/00/00/06/30/31/LEGIARTI000006303171.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199AFXXXXXBA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 199 sexies A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 83", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 8 I, II Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275443", "@num": "8", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 8 (V) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000044991946", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805432", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910306", "@num": "200 quater", "#text": "Code général des impôts, CGI. - art. 200 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844176", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647020", "@num": "L133-2", "#text": "Code du travail - art. L133-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 14 juillet 1989", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191597", "@fin": "1991-06-24", "#text": "Réduction d'impôt accordée au titre des cotisations versées aux organisations syndicales.", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303171", "@fin": "1991-06-24", "@num": "199 quater C", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303172", "@fin": "1997-04-11", "@num": "199 quater C", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303173", "@fin": "2000-12-31", "@num": "199 quater C", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303174", "@fin": "2002-03-31", "@num": "199 quater C", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303175", "@fin": "2004-06-01", "@num": "199 quater C", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303176", "@fin": "2004-12-31", "@num": "199 quater C", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303177", "@fin": "2007-12-28", "@num": "199 quater C", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017887125", "@fin": "2008-05-01", "@num": "199 quater C", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619974", "@fin": "2013-01-01", "@num": "199 quater C", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949280", "@fin": "2014-01-01", "@num": "199 quater C", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447575", "@fin": "2015-07-30", "@num": "199 quater C", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030949107", "@fin": "2999-01-01", "@num": "199 quater C", "@etat": "VIGUEUR", "@debut": "2015-07-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A compter de l'imposition des revenus de 1989, les cotisations versées aux organisations syndicales représentatives de salariés et de fonctionnaires au sens de l'article L. 133-2 du code du travail ouvrent droit à une réduction d'impôt sur le revenu.
\n
La réduction d'impôt est égale à 20 p. 100 des cotisations versées prises dans la limite de 1 p. 100 du montant du revenu brut désigné à l'article 83, après déduction des cotisations et des contributions mentionnées aux 1° à 2° ter du même article.
\n
La réduction d'impôt ne s'applique pas aux bénéficiaires de traitements et salaires admis à justifier du montant de leurs frais réels.
\n
Les dispositions du II de l'article 199 sexies A sont applicables.
\n
Le bénéfice de la réduction d'impôt est subordonné à la condition que soit joint à la déclaration des revenus un reçu du syndicat mentionnant le montant et la date du versement. A défaut, la réduction d'impôt est refusée sans notification de redressement préalables.
" } }, "LEGIARTI000006303178": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 quater D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006303178", "URL": "article/LEGI/ARTI/00/00/06/30/31/LEGIARTI000006303178.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199AFXXXXXCA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 199 sexies A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 4 I, 5 Finances pour 1989 JORF 28 décembre 1988, incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275441", "@num": "4", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 4 () JORF 28 décembre 1988, incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006737152", "@num": "D531-24", "#text": "Code de la sécurité sociale. - art. D531-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191598", "@fin": "1997-04-11", "#text": "Réduction d'impôt accordée au titre des frais de garde des jeunes enfants.", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303178", "@fin": "1989-12-30", "@num": "199 quater D", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303179", "@fin": "1991-12-31", "@num": "199 quater D", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303180", "@fin": "1997-04-11", "@num": "199 quater D", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303181", "@fin": "2001-03-31", "@num": "199 quater D", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303182", "@fin": "2002-01-01", "@num": "199 quater D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303183", "@fin": "2002-12-31", "@num": "199 quater D", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006303184", "@fin": "2005-01-01", "@num": "199 quater D", "@etat": "ABROGE", "@debut": "2003-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contribuables célibataires, veufs ou divorcés domiciliés en France au sens de l'article 4 B peuvent bénéficier d'une réduction de leur impôt sur le revenu égale à 25 p. 100 des dépenses nécessitées par la garde des enfants âgés de moins de six ans qu'ils ont à leur charge. Le montant global des dépenses à retenir pour le calcul de la réduction d'impôt est limité à 13 000 F par enfant, sans pouvoir excéder le montant des revenus professionnels net de frais. Le II de l'article 199 sexies A est applicable.
\n
La même possibilité est ouverte, sous les mêmes conditions et dans les mêmes limites, aux foyers fiscaux dont les conjoints justifient, soit de deux emplois à plein temps, soit d'un emploi à plein temps et d'un emploi à mi-temps, soit de deux emplois à mi-temps, ou ne peuvent exercer leur emploi du fait d'une longue maladie ou d'une infirmité.
" } }, "LEGIARTI000006303284": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 quaterdecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006303284", "URL": "article/LEGI/ARTI/00/00/06/30/32/LEGIARTI000006303284.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199BDXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 199 sexies A II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 4 II, 6 Finances pour 1989 JORF 28 décembre 1989, incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275441", "@num": "4", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 4 () JORF 28 décembre 1989, incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006681376", "@num": "173", "#text": "Code de la famille et de l'aide sociale. - art. 173 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743350", "@num": "L541-1", "#text": "Code de la sécurité sociale. - art. L541-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191616", "@fin": "1991-12-31", "#text": "15° ter : Réduction d'impôt accordée au titre de l'aide à domicile et de l'hébergement en établissement de long séjour.", "@debut": "1989-07-14" }, { "@id": "LEGISCTA000030508110", "@fin": "2999-01-01", "#text": "15° ter : Réduction d'impôt accordée au titre des souscriptions en numéraire au capital d'entreprises de presse.", "@debut": "2015-04-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303284", "@fin": "1989-12-30", "@num": "199 quaterdecies", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303285", "@fin": "1991-06-24", "@num": "199 quaterdecies", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006303286", "@fin": "1991-12-31", "@num": "199 quaterdecies", "@etat": "ABROGE", "@debut": "1991-06-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Lorsqu'elles n'entrent pas en compte pour l'évaluation des revenus des différentes catégories, les sommes versées pour l'emploi d'une aide à domicile par les contribuables qui :
\n
\" a) Sont âgés de plus de soixante-dix ans et vivent seuls ou, s'il s'agit de couples, vivent sous leur propre toit ;
\n
\" b) Ou sont titulaires de la carte d'invalidité prévue à l'article 173 du code de la famille et de l'aide sociale ;
\n
\" c) Ou ont à charge un enfant ouvrant droit au complément de l'allocation d'éducation spéciale mentionné à l'article L. 541-1 du code de la sécurité sociale, ouvrent droit à une réduction d'impôt sur le revenu égale à 25 p. 100 de leur montant. Le montant global des dépenses à retenir pour le calcul de la réduction d'impôt est limité à 13 000 F. Le II de l'article 199 sexies A est applicable.
\n
\" Les personnes qui n'ont pas leur domicile fiscal en France au sens de l'article 4 B ne bénéficient pas de cette réduction d'impôt.
\n
\" II. - A compter de l'imposition des revenus de 1989, les contribuables mariés peuvent bénéficier de la réduction d'impôt prévue au I à raison des dépenses nécessitées par l'hébergement dans un établissement de long séjour ou une section de cure médicale d'un des conjoints âgés de plus de soixante-dix ans.
\n
" } }, "LEGIARTI000006303372": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 terdecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006303372", "URL": "article/LEGI/ARTI/00/00/06/30/33/LEGIARTI000006303372.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199BCXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 octodecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 163 quindecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 163 septdecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1733", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 197 VI", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 199 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 199 undecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 44 septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 44 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 62", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 83 2 ° quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 91 C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 72 I, II, III Finances pour 1989 JORF 28 décembre 1988, incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275474", "@num": "72", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 72 (P) JORF 28 décembre 1988, incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006303045", "@num": "163 octodecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 octodecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179578", "@fin": "1990-06-15", "#text": "Réduction d'impôt au titre des souscriptions au capital de sociétés nouvelles.", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303372", "@fin": "1990-06-15", "@num": "199 terdecies", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303373", "@fin": "1990-12-30", "@num": "199 terdecies", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303374", "@fin": "1993-01-01", "@num": "199 terdecies", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303375", "@fin": "1994-09-02", "@num": "199 terdecies", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303376", "@fin": "1997-04-11", "@num": "199 terdecies", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303377", "@fin": "1998-04-22", "@num": "199 terdecies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006303378", "@fin": "2000-03-31", "@num": "199 terdecies", "@etat": "PERIME", "@debut": "1998-04-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "I. A compter de l'imposition des revenus de 1989, les contribuables domiciliés en France au sens de l'article 4 B peuvent bénéficier d'une réduction de leur impôt sur le revenu égale à 25 p. 100 de leurs souscriptions en numéraire au capital initial ou aux augmentations de capital qui interviennent dans les trois années suivant la date de constitution de sociétés soumises à l'impôt sur les sociétés dans les conditions de droit commun qui sont :
\n
Créées entre le 1er janvier 1988 et le 31 décembre 1991 et qui remplissent les conditions mentionnées soit à l'article 44 sexies, soit à l'article 44 septies ;
\n
Ou créées avant le 31 décembre 1991 et dont la situation nette comptable est représentée à hauteur de 75 p. 100 au moins de titres souscrits en numéraire dans les trois ans de la constitution de sociétés mentionnées à l'alinéa précédent.
\n
II. Les versements, qui sont retenus dans la limite annuelle de 10 000 F pour les contribuables célibataires, veufs ou divorcés, et de 20 000 F pour les contribuables mariés soumis à imposition commune, doivent intervenir dans les trois ans qui suivent la date de la création de la société.
\n
III. Les souscriptions donnant lieu aux déductions prévues au dernier alinéa de l'article 62, au 2° quater de l'article 83, aux articles 163 quindecies et 163 septdecies ou aux réductions d'impôt prévues aux articles 199 quinquies et 199 undecies ne peuvent ouvrir droit à la réduction d'impôt mentionnée au I. Cette réduction d'impôt est exclusive du bénéfice des dispositions de l'article 163 octodecies.
\n
IV. La réduction d'impôt s'applique sur l'impôt calculé dans les conditions fixées par l'article 197 avant l'application, le cas échéant, du VI de cet article ; elle ne peut donner lieu à remboursement.
\n
Lorsque tout ou partie des actions ou parts ayant donné lieu, directement ou indirectement, à la réduction d'impôt est cédé ou racheté, il est pratiqué une reprise égale au quart du montant de la cession ou du rachat dans la limite des réductions d'impôt obtenues.
\n
Ces dispositions ne s'appliquent pas en cas d'invalidité correspondant au classement dans la deuxième ou la troisième des catégories prévues à l'article L. 341.4 du code de la sécurité sociale ou de décès du contribuable ou de l'un des époux soumis à une imposition commune.
\n
Les réductions d'impôt susceptibles d'être reprises font, chacune, l'objet d'un abattement de 20 p. 100 par année civile écoulée entre l'année de la cession ou du rachat et l'année au titre de laquelle les réductions d'impôt ont été obtenues. Les reprises s'effectuent par priorité sur les réductions d'impôt les plus récentes. Les réductions d'impôt font l'objet, dans les mêmes conditions, d'une reprise au titre de l'année au cours de laquelle le pourcentage de 75 p. 100 mentionné au I n'est plus respecté.
\n
Pour l'application des dispositions du I de l'article 1733, la base sur laquelle a été calculée la réduction d'impôt prévue au I est assimilée à une insuffisance de déclaration lorsque la réduction a été pratiquée indûment.
\n
Un décret fixe les modalités d'application du présent article, notamment les obligations déclaratives incombant aux contribuables et aux sociétés nouvelles.
" } }, "LEGIARTI000006306094": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006306094", "URL": "article/LEGI/ARTI/00/00/06/30/60/LEGIARTI000006306094.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414ADXXXXXAA" } }, "NOTA": { "CONTENU": "
NOTA : Les contribuables qui avaient bénéficié en 1967 de l'exonération de la contribution mobilière au titre des dispositions de l'article 1435 du code général des impôts (édition au 15 juillet 1966) continuent d'être exonérées de la taxe d'habitation dans les mêmes conditions en application de l'article 17 III de la loi n° 67-1114 du 21 décembre 1967.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1414 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1435", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000320878", "#text": "Loi 67-1114 1967-12-21", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 39 I, III Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006317599", "@num": "39", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 39 (Ab) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000050738150", "#text": "Arrêté du 4 décembre 2024 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733762", "@nortexte": "BCPE2427862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050734387", "@num": "1", "#text": "Décret n°2024-1162 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050733392", "@nortexte": "BCPE2427855D", "@numtexte": "2024-1162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000033814140", "@num": "1407 ter", "#text": "Code général des impôts, CGI. - art. 1407 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426217", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735717", "@num": "322 A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 322 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 14 juillet 1989", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179810", "@fin": "1998-04-22", "#text": "IV : Dégrèvements d'office", "@debut": "1986-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162660", "@fin": "2999-01-01", "#text": "Section III : Taxe d'habitation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306094", "@fin": "1990-06-15", "@num": "1414 B", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306095", "@fin": "1991-06-24", "@num": "1414 B", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306096", "@fin": "1992-07-04", "@num": "1414 B", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306097", "@fin": "1993-08-18", "@num": "1414 B", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306098", "@fin": "1994-09-02", "@num": "1414 B", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306099", "@fin": "1997-04-11", "@num": "1414 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306100", "@fin": "2001-03-31", "@num": "1414 B", "@etat": "ABROGE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018041293", "@fin": "2010-01-01", "@num": "1414 B", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658357", "@fin": "2016-01-01", "@num": "1414 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031844203", "@fin": "2018-01-01", "@num": "1414 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036442880", "@fin": "2020-01-01", "@num": "1414 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036442933", "@fin": "2021-01-01", "@num": "1414 B", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465175", "@fin": "2022-02-23", "@num": "1414 B", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045212691", "@fin": "2022-05-07", "@num": "1414 B", "@etat": "MODIFIE", "@debut": "2022-02-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765177", "@fin": "2023-01-01", "@num": "1414 B", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041558789", "@fin": "2022-12-31", "@num": "1414 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046975736", "@fin": "2024-06-02", "@num": "1414 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641440", "@fin": "2999-01-01", "@num": "1414 B", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A compter des impositions de taxe d'habitation établies au titre de l'année 1989, le dégrèvement prévu à l'article 1414 A est applicable, dans les mêmes conditions, aux contribuables dont la cotisation d'impôt sur le revenu au titre de l'année précédente n'excède pas 1500 F. Toutefois, le pourcentage prévu à cet article est, pour ces contribuables, fixé à 15 %. La limite de 1500 F est indexée chaque année comme la septième tranche du barème de l'impôt sur le revenu.
\n
" } }, "LEGIARTI000006307142": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "92", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006307142", "URL": "article/LEGI/ARTI/00/00/06/30/71/LEGIARTI000006307142.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0092AAXXXXXAD" } }, "NOTA": { "CONTENU": "
.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 35 I 8°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 71 III", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275473", "@num": "71", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 71 (V) JORF 28 décembre 1988, incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000020194707", "@num": "238 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194734", "@num": "238 quater N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 quater N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194716", "@num": "238 quater Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 quater Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741068", "@num": "L131-4-1", "#text": "Code de la sécurité sociale. - art. L131-4-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031685211", "@num": "L131-4-2", "#text": "Code de la sécurité sociale. - art. L131-4-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846858", "@num": "L241-19", "#text": "Code de la sécurité sociale. - art. L241-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017924561", "@num": "L322-13", "#text": "Code du travail - art. L322-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864264", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311725", "@num": "1496", "#text": "Code général des impôts, CGI. - art. 1496 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417118", "@num": "150 undecies", "#text": "Code général des impôts, CGI. - art. 150 undecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037985788", "@num": "155 B", "#text": "Code général des impôts, CGI. - art. 155 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049534935", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815417", "@num": "164 B", "#text": "Code général des impôts, CGI. - art. 164 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041504360", "@num": "182 B", "#text": "Code général des impôts, CGI. - art. 182 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795415", "@num": "217 sexdecies", "#text": "Code général des impôts, CGI. - art. 217 sexdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201144", "@num": "220 quater A", "#text": "Code général des impôts, CGI. - art. 220 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309247", "@num": "248 B", "#text": "Code général des impôts, CGI. - art. 248 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355540", "@num": "39 octies D", "#text": "Code général des impôts, CGI. - art. 39 octies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986206", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846182", "@num": "44 quindecies", "#text": "Code général des impôts, CGI. - art. 44 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992166", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - art. 44 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019298488", "@num": "81 C", "#text": "Code général des impôts, CGI. - art. 81 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872511", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302631", "@num": "93 B", "#text": "Code général des impôts, CGI. - art. 93 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042336", "@num": "96", "#text": "Code général des impôts, CGI. - art. 96 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448393", "@num": "96 A", "#text": "Code général des impôts, CGI. - art. 96 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846776", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442592", "@num": "L96 CA", "#text": "Livre des procédures fiscales - art. L96 CA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029311769", "@num": "R96 CA-1", "#text": "Livre des procédures fiscales - art. R96 CA-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197204", "@fin": "2999-01-01", "#text": "A : Définition des bénéfices imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191576", "@fin": "2999-01-01", "#text": "VI : Bénéfices des professions non commerciales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048156748", "@fin": "1979-07-01", "@num": "92", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307139", "@fin": "1986-06-18", "@num": "92", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307140", "@fin": "1988-01-05", "@num": "92", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307141", "@fin": "1988-12-28", "@num": "92", "@etat": "MODIFIE", "@debut": "1988-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307142", "@fin": "1992-07-04", "@num": "92", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307143", "@fin": "2004-08-11", "@num": "92", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307144", "@fin": "2006-10-24", "@num": "92", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307145", "@fin": "2009-02-01", "@num": "92", "@etat": "MODIFIE", "@debut": "2006-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020194815", "@fin": "2014-01-01", "@num": "92", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448395", "@fin": "2019-12-15", "@num": "92", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039382326", "@fin": "2023-01-01", "@num": "92", "@etat": "MODIFIE", "@debut": "2019-12-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983291", "@fin": "2999-01-01", "@num": "92", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1 Sont considérés comme provenant de l'exercice d'une profession non commerciale ou comme revenus assimilés aux bénéfices non commerciaux, les bénéfices des professions libérales, des charges et offices dont les titulaires n'ont pas la qualité de commerçants et de toutes occupations, exploitations lucratives et sources de profits ne se rattachant pas à une autre catégorie de bénéfices ou de revenus.
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2 Ces bénéfices comprennent notamment :
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Les produits des opérations de bourse effectuées à titre habituel par les particuliers;
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Les produits de droits d'auteurs perçus par les écrivains ou compositeurs et par leurs héritiers ou légataires;
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Les produits perçus par les inventeurs au titre soit de la concession de licences d'exploitation de leurs brevets, soit de la cession ou concession de marques de fabrique, procédés ou formules de fabrication;
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Les remises allouées pour la vente de tabacs fabriqués.
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Les produits des opérations réalisées à titre habituel sur un marché à terme d'instruments financiers ou d'options négociables ou sur le marché à terme de marchandises mentionné à l'article 150 octies, lorsque l'option prévue au 8° du I de l'article 35 n'était pas ouverte au contribuable ou lorsqu'il ne l'a pas exercée.
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3 Les bénéfices réalisés par les greffiers titulaires de leur charge sont imposés, suivant les règles applicables aux bénéfices des charges et offices, d'après leur montant net déterminé sous déduction des traitements et indemnités alloués aux greffiers par l'Etat. Ces traitements et indemnités sont rangés dans la catégorie visée au V de la présente sous-section.
\n
" } }, "LEGIARTI000006307902": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "156", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006307902", "URL": "article/LEGI/ARTI/00/00/06/30/79/LEGIARTI000006307902.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0156AAXXXXXAJ" } }, "LIENS": { "LIEN": [ { "#text": "CGI 83 2° bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000504458", "#text": "Loi 66-950 1966-12-22", "@sens": "source", "@cidtexte": "JORFTEXT000000504458", "@numtexte": "66-950", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-12-22" }, { "@id": "LEGIARTI000006317002", "@num": "4", "#text": "Loi n° 76-1234 du 29 décembre 1976 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699569", "@numtexte": "76-1234", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 3 IV, 4 II, 71 II Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275440", "@num": "3", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 3 (P) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275441", "@num": "4", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 4 () JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000019591778", "@num": "1", "#text": "Décret n°2008-1024 du 7 octobre 2008 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019591417", "@nortexte": "MTSS0813727D", "@numtexte": "2008-1024", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-10-07" }, { "@id": "LEGIARTI000020000201", "@num": "84", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 84 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000020538177", "@num": "1", "#text": "LOI n°2009-431\n du 20 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020537365", "@nortexte": "BCFX0904813L", "@numtexte": "2009-431", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-04-20" }, { "@id": "LEGIARTI000049383928", "@num": "Annexe", "#text": "Arrêté du 4 mai 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740732", "@nortexte": "DEVU0907625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "#text": "CGI 151 septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 156", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 156, 150 ter, 150 octies, 35 I 8°, 199 quaterdecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1728", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1729", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 196 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 6 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 92", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 91 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 E à CGIAN3 41 J", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 17 H à CGIAN4 17 L", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000032855880", "@num": "75", "#text": "LOI n°2016-925 du 7 juillet 2016 - art. 75", "@sens": "cible", "@cidtexte": "JORFTEXT000032854341", "@nortexte": "MCCB1511777L", "@numtexte": "2016-925", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000033760848", "@num": "32", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000041405061", "@num": "3", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000043478096", "@num": "1", "#text": "Décret n°2021-553 du 5 mai 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043477627", "@nortexte": "ECOI2111194D", "@numtexte": "2021-553", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-05" }, { "@id": "LEGITEXT000047193313", "#text": "Décret n°2023-103 du 16 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047190562", "@nortexte": "ECOE2301160D", "@numtexte": "2023-103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-16" }, { "@id": "LEGITEXT000047479717", "#text": "Décret n°2023-297 du 21 avril 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047476729", "@nortexte": "ECOE2308609D", "@numtexte": "2023-297", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-21" }, { "@id": "LEGIARTI000047479729", "@num": "1", "#text": "Décret n°2023-297 du 21 avril 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047476729", "@nortexte": "ECOE2308609D", "@numtexte": "2023-297", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-21" }, { "@id": "LEGITEXT000050079350", "#text": "Décret n°2024-860 du 5 août 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050076309", "@nortexte": "ECOE2416323D", "@numtexte": "2024-860", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-08-05" }, { "@id": "LEGIARTI000050079362", "@num": "1", "#text": "Décret n°2024-860 du 5 août 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050076309", "@nortexte": "ECOE2416323D", "@numtexte": "2024-860", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-08-05" }, { "@id": "LEGIARTI000034355095", "@num": "R313-29", "#text": "Code de l'urbanisme - art. R313-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019077920", "@num": "R351-28-1", "#text": "Code de la construction et de l'habitation. - art. R351-28-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021632267", "@num": "R351-5", "#text": "Code de la construction et de l'habitation. - art. R351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045920163", "@num": "R822-4", "#text": "Code de la construction et de l'habitation. - art. R822-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020986758", "@num": "D542-10", "#text": "Code de la sécurité sociale. - art. D542-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741070", "@num": "L131-5", "#text": "Code de la sécurité sociale. - art. L131-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419421", "@num": "R532-3", "#text": "Code de la sécurité sociale. - art. R532-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020986739", "@num": "R831-6", "#text": "Code de la sécurité sociale. - art. R831-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845914", "@num": "L623-1", "#text": "Code du patrimoine - art. L623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032858266", "@num": "L633-1", "#text": "Code du patrimoine - art. L633-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845943", "@num": "L643-1", "#text": "Code du patrimoine - art. L643-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024243768", "@num": "Annexe 5 à l'article R. 143-1", "#text": "Code du patrimoine. - art. Annexe 5 à l'article R. 143-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845537", "@num": "L143-2", "#text": "Code du patrimoine. - art. L143-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302199", "@num": "1 A", "#text": "Code général des impôts, CGI. - art. 1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464517", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468265", "@num": "155", "#text": "Code général des impôts, CGI. - art. 155 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099838", "@num": "156 bis", "#text": "Code général des impôts, CGI. - art. 156 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981364", "@num": "1731 bis", "#text": "Code général des impôts, CGI. - art. 1731 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847534", "@num": "199 septvicies", "#text": "Code général des impôts, CGI. - art. 199 septvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044797610", "@num": "199 tricies", "#text": "Code général des impôts, CGI. - art. 199 tricies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826509", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847449", "@num": "239 nonies", "#text": "Code général des impôts, CGI. - art. 239 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220279", "@num": "244 quater J", "#text": "Code général des impôts, CGI. - art. 244 quater J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658310", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826350", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597401", "@num": "31", "#text": "Code général des impôts, CGI. - art. 31 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031753298", "@num": "31-0 bis", "#text": "Code général des impôts, CGI. - art. 31-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847610", "@num": "32", "#text": "Code général des impôts, CGI. - art. 32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046197457", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017898955", "@num": "75 A", "#text": "Code général des impôts, CGI. - art. 75 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805310", "@num": "885 V bis", "#text": "Code général des impôts, CGI. - art. 885 V bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993664", "@num": "979", "#text": "Code général des impôts, CGI. - art. 979 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295229", "@num": "91 quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047480561", "@num": "41 DO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296739", "@num": "43", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 1234-1 à Code rural 1234-18", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000047236613", "@num": "R732-6", "#text": "Code rural et de la pêche maritime - art. R732-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424014", "@num": "276", "#text": "Code civil - art. 276 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424267", "@num": "294", "#text": "Code civil - art. 294 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006429496", "@num": "605", "#text": "Code civil - art. 605 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070721", "#text": "Code civil 605, 205 à 211, 276, 294", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681376", "@num": "173", "#text": "Code de la famille et de l'aide sociale. - art. 173 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743350", "@num": "L541-1", "#text": "Code de la sécurité sociale. - art. L541-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743501", "@num": "L612-13", "#text": "Code de la sécurité sociale. - art. L612-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743559", "@num": "L612-2", "#text": "Code de la sécurité sociale. - art. L612-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792471", "@num": "L321-9", "#text": "Code de la mutualité - art. L321-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074075", "#text": "Code de l'urbanisme L313-1 à L313-15", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 14 juillet 1989", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1988-12-30 5B-4-89", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1989-01-04 5B-1-89", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1989-01-11 5B-12-89", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1989-01-16 5B-6-89", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Note 1988-12-30 5B-2-89", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Note 1988-12-30 5B-3-89", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Note 1988-12-30 5B-5-89", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Réponse ministérielle 1989-01-12 5F-2-89", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191593", "@fin": "1990-12-30", "#text": "I : Revenu imposable.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179575", "@fin": "1990-12-30", "#text": "2eme Sous-section : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": 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"LEGIARTI000006307905", "@fin": "1993-08-18", "@num": "156", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307906", "@fin": "1994-09-02", "@num": "156", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307907", "@fin": "1995-10-27", "@num": "156", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307908", "@fin": "1996-05-12", "@num": "156", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307909", "@fin": "1997-04-11", "@num": "156", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307910", "@fin": "1999-03-31", "@num": "156", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307911", "@fin": "2000-07-01", "@num": "156", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307912", "@fin": "2000-12-31", "@num": "156", "@etat": "MODIFIE", "@debut": "2000-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307913", "@fin": "2001-03-31", "@num": "156", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307914", "@fin": "2001-12-29", "@num": "156", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307915", "@fin": "2002-03-05", "@num": "156", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307916", "@fin": "2002-12-31", "@num": "156", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307917", "@fin": "2004-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307918", "@fin": "2003-12-31", "@num": "156", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307919", "@fin": "2005-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307920", "@fin": "2004-12-31", "@num": "156", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307921", "@fin": "2005-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307922", "@fin": "2005-08-03", "@num": "156", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307923", "@fin": "2006-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307924", "@fin": "2005-12-31", "@num": "156", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307925", "@fin": "2006-12-31", "@num": "156", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307926", "@fin": "2008-04-03", "@num": "156", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620069", "@fin": "2008-12-29", "@num": "156", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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L'impôt sur le revenu est établi d'après le montant total du revenu net annuel dont dispose chaque foyer fiscal. Ce revenu net est déterminé eu égard aux propriétés et aux capitaux que possèdent les membres du foyer fiscal désignés à l'article 6-1 et 3, aux professions qu'ils exercent, aux traitements, salaires, pensions et rentes viagères dont ils jouissent ainsi qu'aux bénéfices de toutes opérations lucratives auxquelles ils se livrent, sous déduction :
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I. Du déficit constaté pour une année dans une catégorie de revenus ; si le revenu global n'est pas suffisant pour que l'imputation puisse être intégralement opérée, l'excédent du déficit est reporté successivement sur le revenu global des années suivantes jusqu'à la cinquième année inclusivement.
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Toutefois, n'est pas autorisée l'imputation :
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1° Des déficits provenant d'exploitations agricoles lorsque le total des revenus nets d'autres sources excède 70.000 F ; ces déficits peuvent cependant être admis en déduction des bénéfices de même nature des années suivantes jusqu'à la cinquième inclusivement. (Le seuil de 70.000 F est applicable à compter de l'imposition des revenus de 1987. Antérieurement il était de 40.000 F) ;
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2° Des déficits provenant d'activités non commerciales au sens de l'article 92, autres que ceux qui proviennent de l'exercice d'une profession libérale ou des charges et offices dont les titulaires n'ont pas la qualité de commerçants ; ces déficits peuvent cependant être imputés sur les bénéfices tirés d'activités semblables durant la même année ou les cinq années suivantes ( Voir toutefois le I bis ci-dessous) ;
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3° Des déficits fonciers, lesquels s'imputent exclusivement sur les revenus fonciers des cinq années suivantes ou, s'il s'agit d'immeubles donnés à bail conformément au statut du fermage, sur ceux des neuf années suivantes ; cette disposition n'est pas applicable aux propriétaires d'immeubles ayant fait l'objet de travaux exécutés dans le cadre d'une opération groupée de restauration immobilière faite en application des dispositions des articles L 313-1 à L 313-15 du code de l'urbanisme, ainsi qu'aux nus-propriétaires effectuant des travaux en application de l'article 605 du code civil, et aux propriétaires de monuments classés monuments historiques, inscrits à l'inventaire supplémentaire ou ayant fait l'objet d'un agrément ministériel.
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4° Des déficits réalisés par des personnes, autres que les loueurs professionnels au sens de l'article 151 septies, dernier alinéa, louant directement ou indirectement des locaux d'habitation meublés ou destinés à être meublés ; ces déficits s'imputent exclusivement sur les bénéfices retirés de cette même activité au cours des années suivantes jusqu'à la cinquième inclusivement.
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5° Des pertes résultant d'opérations mentionnées aux articles 150 ter et 150 octies, lorsque l'option prévue au 8° du paragraphe I de l'article 35 n'a pas été exercée ; ces pertes sont imputables exclusivement sur les profits de même nature réalisés au cours de la même année ou des cinq années suivantes ;
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6° Des pertes résultant d'opérations réalisées à l'étranger sur un marché à terme d'instruments financiers ou d'options négociables ; ces pertes sont imputables exclusivement sur les profits de même nature réalisés dans les mêmes conditions au cours de la même année ou des cinq années suivantes.
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I bis. Du déficit correspondant aux frais exposés par un inventeur pour prendre un brevet ou en assurer la maintenance lorsqu'il ne perçoit pas de produits imposables ou perçoit des produits inférieurs à ces frais. Ce déficit est déductible du revenu global de l'année de prise du brevet et des neuf années suivantes.
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II. Des charges ci-après lorsqu'elles n'entrent pas en compte pour l'évaluation des revenus des différentes catégories :
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1° Intérêts des emprunts contractés, antérieurement au 1er novembre 1959 pour faire un apport en capital à une entreprise industrielle ou commerciale ou à une exploitation agricole ; intérêts des emprunts qui sont ou qui seront contractés, au titre des dispositions relatives aux prêts de réinstallation ou de reconversion, par les Français rapatriés ou rentrant de l'étranger ou des Etats ayant accédé à l'indépendance ;
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1° bis (Devenu sans objet).
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1° ter. Dans les conditions fixées par décret (voir Annexe III, art.41 E à 41 J),les charges foncières afférentes aux immeubles classés monuments historiques ou inscrits à l'inventaire supplémentaire, ainsi qu'aux immeubles faisant partie du patrimoine national en raison de leur caractère historique ou artistique particulier et qui auront été agréés à cet effet par le ministre de l'économie et des finances ;
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1° quater (Devenu sans objet) ;
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2° Arrérages de rentes payés par lui à titre obligatoire et gratuit constituées avant le 2 novembre 1959 ; pensions alimentaires répondant aux conditions fixées par les articles 205 à 211 du code civil ; rentes prévues à l'article 276 du code civil et pensions alimentaires versées en vertu d'une décision de justice, en cas de séparation de corps ou de divorce, ou en cas d'instance en séparation de corps ou de divorce lorsque le conjoint fait l'objet d'une imposition séparée ; dans la limite de 18.000 F et, dans les conditions fixées par un décret en Conseil d'Etat les versements destinés à constituer le capital de la rente prévue à l'article 294 du code civil (Voir Annexe II, art. 91 quinquies) ;
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Le contribuable ne peut opérer de déduction pour ses descendants mineurs, sauf pour ses enfants dont il n'a pas la garde ;
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La déduction est limitée, par enfant majeur, au montant fixé pour l'abattement prévu par l'article 196 B. Lorsque l'enfant est marié, cette limite est doublée au profit du parent qui justifie qu'il participe seul à l'entretien du ménage.
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Toutefois, l'avantage en impôt résultant de la déduction prévue ci-dessus ne peut être inférieur par enfant à 3 500 F lorsque la pension alimentaire est versée au profit d'un enfant inscrit dans l'enseignement supérieur. Cet avantage minimal ne peut néanmoins excéder 35 p. 100 des sommes versées (Les dispositions de cet alinéa s'appliquent à compter de l'imposition des reveus de 1988).
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Un contribuable ne peut, au titre d'une même année et pour un même enfant, bénéficier à la fois de la déduction d'une pension alimentaire et du rattachement. L'année où l'enfant atteint sa majorité, le contribuable ne peut à la fois déduire une pension pour cet enfant et le considérer à charge pour le calcul de l'impôt ;
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2° bis (Abrogé) ;
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2° ter. Avantages en nature consentis en l'absence d'obligation alimentaire résultant des articles 205 à 211 du code civil à des personnes agées de plus de soixante-quinze ans vivant sous le toit du contribuable et dont le revenu imposable n'excède pas le plafond de ressources fixé pour l'octroi de l'allocation supplémentaire du Fonds national de solidarité. La déduction opérée par le contribuable ne peut excéder, par bénéficiaire, l'évaluation des avantages en nature de logement et de nourriture faite pour l'application aux salariés du régime de sécurité sociale.
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3° (Abrogé) ;
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4° Versements effectués à titre de cotisations de sécurité sociale, à l'exception de ceux effectués pour les gens de maison ;
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5° Versements effectués en vue de la retraite mutualiste du combattant visée à l'article L. 321-9 du code de la mutualité ;
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6° (Abrogé) ;
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7° a et b (Devenus sans objets) (2).
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c. (Abrogé) ;
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d. (Devenu sans objet) (2).
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8° (Abrogé) ;
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9° (Transféré sous l'article 83-2° bis) ;
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9° bis et 9° ter (Abrogés) ;
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10° Les cotisations mentionnées à l'article L. 612-2 du code de la sécurité sociale. En ce qui concerne les cotisations instituées par application de l'article L. 612-13 du même code, un décret fixe, le cas échéant, dans quelle proportion elles sont admises en déduction;
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11° Les primes ou cotisations des contrats d'assurances conclus en application des articles 1234-1 à 1234-18 du code rural relatifs à l'assurance obligatoire des personnes non salariées contre les accidents de la vie privée, les accidents du travail et les maladies professionnelles dans l'agriculture.
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12° (Sans objet). (A compter de l'imposition des revenus de 1988, la déduction des sommes versées pour l'emploi d'une aide à domicile est remplacée par une réduction d'impôt sur le revenu (voir l'article 199 quaterdecies)).
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L3324-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426633", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812134", "@num": "1663", "#text": "Code général des impôts, CGI. - art. 1663 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686414", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178453", "@num": "1668 D", "#text": "Code général des impôts, CGI. - art. 1668 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988199", "@num": "1731 A", "#text": "Code général des impôts, CGI. - art. 1731 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988292", "@num": "1763", "#text": "Code général des impôts, CGI. - art. 1763 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011902", "@num": "1763 B", "#text": "Code général des impôts, CGI. - art. 1763 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844230", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044875929", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847486", "@num": "209", "#text": "Code général des impôts, CGI. - art. 209 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303463", "@num": "209 quater", "#text": "Code général des impôts, CGI. - art. 209 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196219", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833709", "@num": "210 F", "#text": "Code général des impôts, CGI. - art. 210 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987591", "@num": "212", "#text": "Code général des impôts, CGI. - art. 212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641637", "@num": "212 bis", "#text": "Code général des impôts, CGI. - art. 212 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308665", "@num": "218", "#text": "Code général des impôts, CGI. - art. 218 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846455", "@num": "220 quinquies", "#text": "Code général des impôts, CGI. - art. 220 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949387", "@num": "221", "#text": "Code général des impôts, CGI. - art. 221 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987801", "@num": "221 bis", "#text": "Code général des impôts, CGI. - art. 221 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831317", "@num": "223 B", "#text": "Code général des impôts, CGI. - art. 223 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468280", "@num": "223 C", "#text": "Code général des impôts, CGI. - art. 223 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987493", "@num": "223 D", "#text": "Code général des impôts, CGI. - art. 223 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947253", "@num": "223 F", "#text": "Code général des impôts, CGI. - art. 223 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987785", "@num": "223 H", "#text": "Code général des impôts, CGI. - art. 223 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909608", "@num": "223 R", "#text": "Code général des impôts, CGI. - art. 223 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029041853", "@num": "235 ter ZAA", "#text": "Code général des impôts, CGI. - art. 235 ter ZAA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011715", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815081", "@num": "235 ter ZF", "#text": "Code général des impôts, CGI. - art. 235 ter ZF (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833463", "@num": "238", "#text": "Code général des impôts, CGI. - art. 238 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923930", "@num": "238 bis JA", "#text": "Code général des impôts, CGI. - art. 238 bis JA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355663", "@num": "238 bis-0 A", "#text": "Code général des impôts, CGI. - art. 238 bis-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701583", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765379", "@num": "244 bis B", "#text": "Code général des impôts, CGI. - art. 244 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027794926", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294200", "@num": "165", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 165 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695313", "@num": "167", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 167 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299811", "@num": "359", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 359 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299617", "@num": "366 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 366 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887283", "@num": "46 quater-0 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298359", "@num": "46 quater-0 ZZ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZZ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298361", "@num": "46 quater-0 ZZ bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZZ bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298362", "@num": "46 quater-0 ZZ bis A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZZ bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020739964", "@num": "46 quater-0 ZZ bis B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZZ bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642472", "@num": "46 quater-0 RH", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 RH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814216", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815742", "@num": "L430-3", "#text": "Code de l'urbanisme - art. L430-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162532", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048202883", "@fin": "1951-12-19", "@num": "219", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049372406", "@fin": "1954-04-11", "@num": "219", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049477553", "@fin": "1955-05-03", "@num": "219", "@etat": "MODIFIE", "@debut": "1954-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049663191", "@fin": "1979-07-01", "@num": "219", "@etat": "MODIFIE", "@debut": "1955-05-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308669", "@fin": "1977-12-31", "@num": "219", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308670", "@fin": "1985-01-01", "@num": "219", "@etat": "MODIFIE", "@debut": "1977-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308671", "@fin": "1986-07-12", "@num": "219", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308672", "@fin": "1987-06-18", "@num": "219", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308673", "@fin": "1988-12-28", "@num": "219", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308674", "@fin": "1989-07-14", "@num": "219", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308675", "@fin": "1989-12-30", "@num": "219", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308676", "@fin": "1990-06-15", "@num": "219", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308677", "@fin": "1990-12-30", "@num": "219", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308678", "@fin": "1991-06-24", "@num": "219", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308679", "@fin": "1991-12-31", "@num": "219", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308680", "@fin": "1992-07-04", "@num": "219", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308681", "@fin": "1993-01-01", "@num": "219", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308682", "@fin": "1994-09-02", "@num": "219", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308683", "@fin": "1995-10-27", "@num": "219", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308684", "@fin": "1996-05-12", "@num": "219", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308685", "@fin": "1997-04-11", "@num": "219", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308686", "@fin": "1998-04-22", "@num": "219", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308687", "@fin": "1999-03-31", "@num": "219", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308688", "@fin": "2000-03-31", "@num": "219", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308689", "@fin": "2000-12-31", "@num": "219", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308690", "@fin": "2001-03-31", "@num": "219", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308691", "@fin": "2002-03-31", "@num": "219", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308692", "@fin": "2002-12-31", "@num": "219", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308693", "@fin": "2004-12-31", "@num": "219", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308694", "@fin": "2005-01-01", "@num": "219", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308695", "@fin": "2005-07-27", "@num": "219", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308696", "@fin": "2006-01-01", "@num": "219", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308697", "@fin": "2005-12-31", "@num": "219", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308698", "@fin": "2006-12-27", "@num": "219", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308699", "@fin": "2007-01-01", "@num": "219", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308700", "@fin": "2007-12-28", "@num": "219", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888212", "@fin": "2007-12-29", "@num": "219", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018015440", "@fin": "2008-04-03", "@num": "219", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619747", "@fin": "2009-01-01", "@num": "219", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020011764", "@fin": "2009-04-10", "@num": "219", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549139", "@fin": "2011-01-01", "@num": "219", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657880", "@fin": "2011-01-01", "@num": "219", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378076", "@fin": "2011-05-19", "@num": "219", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024041006", "@fin": "2011-06-12", "@num": "219", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188827", "@fin": "2011-09-21", "@num": "219", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024576992", "@fin": "2012-01-01", "@num": "219", "@etat": "MODIFIE", "@debut": "2011-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091914", "@fin": "2012-08-18", "@num": "219", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294475", "@fin": "2013-01-01", "@num": "219", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947264", "@fin": "2013-07-28", "@num": "219", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795390", "@fin": "2014-01-01", "@num": "219", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434387", "@fin": "2015-01-01", "@num": "219", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355421", "@fin": "2016-01-01", "@num": "219", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031782011", "@fin": "2016-06-13", "@num": "219", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032700863", "@fin": "2017-01-01", "@num": "219", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805515", "@fin": "2018-01-01", "@num": "219", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431672", "@fin": "2018-12-01", "@num": "219", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038055064", "@fin": "2019-01-01", "@num": "219", "@etat": "MODIFIE", "@debut": "2018-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033851954", "@fin": "2018-12-31", "@num": "219", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038055249", "@fin": "2019-03-06", "@num": "219", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038823033", "@fin": "2019-12-31", "@num": "219", "@etat": "MODIFIE", "@debut": "2019-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041504859", "@fin": "2020-01-01", "@num": "219", "@etat": "MODIFIE", "@debut": "2019-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467753", "@fin": "2020-12-31", "@num": "219", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042908577", "@fin": "2021-10-27", "@num": "219", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044259993", "@fin": "2022-01-01", "@num": "219", "@etat": "MODIFIE", "@debut": "2021-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036447808", "@fin": "2023-01-01", "@num": "219", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046868562", "@fin": "2999-01-01", "@num": "219", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "I. Pour le calcul de l'impôt, toute fraction du bénéfice imposable inférieure à 10 F est négligée. Le taux de l'impôt est fixé à 45 %. Il est réduit à 42 % pour les exercices ouverts à compter du 1er janvier 1988. Toutefois :
\n a. Le montant net des plus-values à long terme autres que celles visées à l'article 39 quindecies-II fait l'objet d'une imposition séparée au taux de 15 %, dans les conditions prévues au 1 du I de l'article 39 quindecies et à l'article 209 quater. L'excédent éventuel des moins-values à long terme ne peut être imputé que sur les plus-values à long terme réalisées au cours des dix exercices suivants. Toutefois, en cas de liquidation d'entreprise, cet excédent peut être déduit des bénéfices de l'exercice de liquidation à raison des quinze quarante-cinquièmes de son montant (1). Pour les liquidations intervenues en cours des exercices ouverts à compter du 1er janvier 1988, cet excédent peut être déduit à raison des quinze quarante- deuxièmes de son montant. Le montant net des plus-values à long terme visées à l'article 39 quindecies-II fait l'objet d'une imposition séparée au taux de 25 % dans les conditions prévues par ce texte et par l'article 209 quater. b. (Disposition périmée). c. Le taux de l'impôt sur les sociétés est porté à 42 p. 100 pour les distributions, au sens du présent code, effectuées par les entreprises au cours des exercices ouverts à compter du 1er janvier 1989.
\n Pour l'application de l'alinéa précédent, un supplément d'impôt sur les sociétés, égal à 3/58 du montant net distribué, est dû sur ces distributions à concurrence de la somme algébrique des résultats comptables des mêmes exercices, diminuée des distributions antérieures décidées conformément aux statuts de la société et soumises au supplément d'impôt. Le supplément est également dû sur les sommes réputées distribuées au cours de ces exercices en application des articles 109 à 115 quinquies 1°.
\n d. Les distributions pour lesquelles le précompte mobilier prévu à l'article 223 sexies a été acquitté ne sont pas retenues pour l'application des dispositions du c. Il en est de même des distributions payées en actions en application de l'article 13 de la loi n° 83-1 du 3 janvier 1983 sur le développement des investissements et la protection de l'épargne pour la fraction de leur montant égale au rapport qui existe entre les distributions pour lesquelles le précompte n'a pas été acquitté et le total des bénéfices distribués.
\n e. Le supplément d'impôt sur les sociétés dû à raison des acomptes versés sur les dividendes afférents à un exercice fait l'objet d'une liquidation définitive lors de la mise en paiement du solde des dividendes de cet exercice.
\n
II. Les plus-values visées à l'article 238 octies-I sont soumises à l'impôt au taux de 15 % lorsque la société n'a pas demandé à bénéficier de l'exonération sous condition de remploi prévue audit article. L'application de la présente disposition est toutefois subordonnée à la double condition que :
\n
a. Les opérations génératrices des plus-values présentent un caractère accessoire ou occasionnel pour la société intéressée ;
\n
b. Les immeubles cédés aient fait l'objet d'un permis de construire délivré avant le 1er janvier 1966.
\n
III. Les dispositions du II sont étendues, sous les mêmes conditions, aux profits réalisés à l'occasion de la cession d'immeubles ayant fait l'objet d'un permis de construire délivré entre le 1er janvier 1966 et le 1er janvier 1972 ou pour lesquels aura été déposée, avant le 1er janvier 1972, la déclaration de construction visée à l'article L 430-3 du code de l'urbanisme (2).
\n
Toutefois, en ce qui concerne ces profits :
\n
a. Le taux réduit de l'impôt sur les sociétés est fixé à 25 % ;
\n
b. L'application de ce taux réduit est subordonnée à la condition que les opérations de construction correspondantes présentent un caractère accessoire pour la société intéressée.
\n
(1) Cette fraction s'applique aux cessations intervenues au cours d'un exercice ouvert aprés le 31 décembre 1985.
\n
(2) Dans sa rédaction antérieure à la loi n° 76-1285 du 31 décembre 1976 (J.O. du 1er janvier 1977).
" } }, "LEGIARTI000006308789": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 nonies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006308789", "URL": "article/LEGI/ARTI/00/00/06/30/87/LEGIARTI000006308789.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223BEXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 208 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 223 septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 44 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 44 septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 44 sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 14 C Finances pour 1989 JORF 28 décembre 1988, incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000020058972", "@num": "223 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162537", "@fin": "2020-07-28", "#text": "Section 0II : Imposition forfaitaire annuelle des sociétés", "@debut": "1980-01-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308787", "@fin": "1986-01-01", "@num": "223 nonies", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308788", "@fin": "1989-07-14", "@num": "223 nonies", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308789", "@fin": "1995-10-27", "@num": "223 nonies", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308790", "@fin": "1997-04-11", "@num": "223 nonies", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308791", "@fin": "2001-12-29", "@num": "223 nonies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308792", "@fin": "2003-08-05", "@num": "223 nonies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308793", "@fin": "2006-04-02", "@num": "223 nonies", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308794", "@fin": "2006-12-31", "@num": "223 nonies", "@etat": "MODIFIE", "@debut": "2006-04-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308795", "@fin": "2007-12-29", "@num": "223 nonies", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018035714", "@fin": "2014-01-01", "@num": "223 nonies", "@etat": "ABROGE", "@debut": "2007-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés exonérées d'impôt sur les sociétés en application des articles 44 quater, 44 sexies et 44 septies sont exonérées de l'imposition forfaitaire annuelle prévue à l'article 223 septies au titre de la même période et dans les mêmes proportions.
\n
Cette exonération s'applique au titre de la même période aux personnes morales exonérées d'impôt sur les sociétés en application de l'article 208 quinquies.
" } }, "LEGIARTI000006308955": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006308955", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308955.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AGXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 231 bis C à CGI 231 bis L", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 163 decies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 20 I, II, III Finances pour 1989 JORF 28 décembre 1988, incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006317595", "@num": "20", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 20 (V) JORF 28 décembre 1988, incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651108", "@num": "L910-1", "#text": "Code du travail - art. L910-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651162", "@num": "L950-1", "#text": "Code du travail - art. L950-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022856448", "@fin": "2999-01-01", "#text": "3° : Calcul et prise en compte de l'effectif salarié", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308949", "@fin": "1982-03-30", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308950", "@fin": "1983-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1982-03-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308951", "@fin": "1984-02-25", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308952", "@fin": "1987-07-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308953", "@fin": "1988-07-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308954", "@fin": "1989-07-14", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308955", "@fin": "1990-06-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308956", "@fin": "1991-06-24", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308957", "@fin": "1992-07-04", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308958", "@fin": "1994-09-02", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308959", "@fin": "1995-10-27", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308960", "@fin": "2000-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308961", "@fin": "2001-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308962", "@fin": "2003-08-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308963", "@fin": "2005-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308964", "@fin": "2006-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308965", "@fin": "2007-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308966", "@fin": "2008-05-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018619589", "@fin": "2019-01-01", "@num": "235 ter E", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux de la participation prévue à l'article L950-1 du code du travail est fixé à 1,2 % du montant entendu au sens du 1 de l'article 231, des salaires payés pendant l'année en cours (1) ; les exonérations mentionnées aux articles 231 bis C à 231 bis L s'appliquent. Ce taux peut être revalorisé par la loi après consultation du conseil national de la formation professionnelle, de la promotion sociale et de l'emploi prévu à l'article L910-1 du code précité.
\n
\n
(1) Taux applicable aux salaires versés à compter du 1er janvier 1987. Voir également Annexe II, art. 163 decies.
\n
" } }, "LEGIARTI000006309083": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006309083", "URL": "article/LEGI/ARTI/00/00/06/30/90/LEGIARTI000006309083.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238ADXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1982-01-21", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 199 octies A II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 238 bis A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000043972212", "@num": "4-1", "#text": "Loi du 2 janvier 1907 - art. 4-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877839", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1907-01-02" }, { "@id": "JORFTEXT000000682302", "#text": "Décret 85-865 1985-08-09", "@sens": "source", "@cidtexte": "JORFTEXT000000682302", "@numtexte": "85-865", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-09" }, { "@id": "JORFTEXT000000886536", "#text": "Décret 85-1304 1985-12-09", "@sens": "source", "@cidtexte": "JORFTEXT000000886536", "@numtexte": "85-1304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-09" }, { "@id": "JORFARTI000002471730", "@num": "4", "#text": "Loi n°87-571 du 23 juillet 1987 - art. 4, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000048539796", "@num": "5", "#text": "Loi n° 87-571 du 23 juillet 1987 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000006275342", "@num": "7", "#text": "Loi n°87-571 du 23 juillet 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 7 I, II Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275442", "@num": "7", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 7 () JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006319631", "@num": "3", "#text": "Loi n°96-559 du 24 juin 1996 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000000742825", "@nortexte": "ECOX9601558L", "@numtexte": "96-559", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-06-24" }, { "@id": "LEGIARTI000028421798", "@num": "314-80", "#text": "Arrêté du 12 novembre 2004 - art. 314-80 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000018195266", "@num": "1", "#text": "Décret n°2008-195\n du 27 février 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018193800", "@nortexte": "ECEL0771943D", "@numtexte": "2008-195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-02-27" }, { "@id": "LEGIARTI000018695032", "@num": "1", "#text": "Décret n°2008-390\n du 24 avril 2008 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018693202", "@nortexte": "ESRS0806195D", "@numtexte": "2008-390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-24" }, { "@id": "LEGIARTI000019285221", "@num": "140", "#text": "LOI n°2008-776 du 4 août 2008 - art. 140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000036961954", "#text": "Arrêté du 28 février 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023651012", "@nortexte": "EFIE1100179A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-02-28" }, { "@id": "LEGITEXT000026952577", "#text": "Décret n°2013-57\n du 16 janvier 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026951655", "@nortexte": "EFIE1242978D", "@numtexte": "2013-57", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-01-16" }, { "@id": "LEGIARTI000030492052", "#text": "ARRÊTÉ du 17 avril 2015 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000030491462", "@nortexte": "FCPE1507473A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000032457762", "#text": "Décret n°2016-511 du 26 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032456435", "@nortexte": "MCCE1603664D", "@numtexte": "2016-511", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-26" }, { "@id": "LEGITEXT000035261533", "#text": "Décret n°2017-1187 du 21 juillet 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035260455", "@nortexte": "ECOE1706513D", "@numtexte": "2017-1187", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-21" }, { "@id": "LEGITEXT000038560940", "#text": "Décret n°2019-531 du 27 mai 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038523259", "@nortexte": "CPAE1910397D", "@numtexte": "2019-531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-05-27" }, { "@id": "LEGIARTI000038844023", "@num": "6", "#text": "LOI n° 2019-803 du 29 juillet 2019 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038843049", "@nortexte": "MICX1911677L", "@numtexte": "2019-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-07-29" }, { "@id": "LEGITEXT000042222372", "#text": "Décret n°2020-1013 du 7 août 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042220869", "@nortexte": "ECOE2012910D", "@numtexte": "2020-1013", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-07" }, { "@id": "LEGIARTI000042222387", "@num": "1", "#text": "Décret n°2020-1013 du 7 août 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042220869", "@nortexte": "ECOE2012910D", "@numtexte": "2020-1013", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-07" }, { "@id": "LEGIARTI000042778695", "@num": "149", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 149 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000049423656", "@num": "209", "#text": "LOI n°2022-217 du 21 février 2022 - art. 209 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGIARTI000046145295", "@num": "5", "#text": "Décret n°2022-1116 du 4 août 2022 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046143935", "@nortexte": "IOME2216704D", "@numtexte": "2022-1116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-04" }, { "@id": "LEGIARTI000048488870", "@num": "1", "#text": "LOI n°2022-1158 du 16 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186723", "@nortexte": "ECOX2217989L", "@numtexte": "2022-1158", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000049377442", "@num": "1", "#text": "LOI n°2024-310 du 5 avril 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049373326", "@nortexte": "TREX2334709L", "@numtexte": "2024-310", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-05" }, { "@id": "LEGIARTI000049377446", "@num": "3", "#text": "LOI n°2024-310 du 5 avril 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049373326", "@nortexte": "TREX2334709L", "@numtexte": "2024-310", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-05" }, { "@id": "LEGIARTI000050608633", "@num": "3", "#text": "Arrêté du 8 novembre 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050502062", "@nortexte": "INTD2430371A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-08" }, { "@id": "LEGIARTI000041787079", "@num": "L225-115", "#text": "Code de commerce - art. L225-115 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006243056", "@num": "L912-4", "#text": "Code de commerce - art. L912-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006243284", "@num": "L922-4", "#text": "Code de commerce - art. L922-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027864506", "@num": "D612-42", "#text": "Code de l'éducation - art. D612-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654697", "@num": "L361-2", "#text": "Code de l'éducation - art. L361-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049377460", "@num": "L1113-2", "#text": "Code des transports - art. L1113-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845555", "@num": "L143-15", "#text": "Code du patrimoine - art. L143-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845503", "@num": "L122-5", "#text": "Code du patrimoine. - art. L122-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018765255", "@num": "L3142-52", "#text": "Code du travail - art. L3142-52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033021769", "@num": "L3142-61", "#text": "Code du travail - art. L3142-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423635", "@num": "L8241-3", "#text": "Code du travail - art. L8241-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837042", "@num": "L3212-2", "#text": "Code général de la propriété des personnes publ... - art. L3212-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044539356", "@num": "L3212-4", "#text": "Code général de la propriété des personnes publ... - art. L3212-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031104369", "@num": "L1511-7", "#text": "Code général des collectivités territoriales - art. L1511-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390494", "@num": "L2252-1", "#text": "Code général des collectivités territoriales - art. L2252-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045212377", "@num": "L3231-4", "#text": "Code général des collectivités territoriales - art. L3231-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045212363", "@num": "L4253-1", "#text": "Code général des collectivités territoriales - art. L4253-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993667", "@num": "1740 A", "#text": "Code général des impôts, CGI. - art. 1740 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303326", "@num": "200 bis", "#text": "Code général des impôts, CGI. - art. 200 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844176", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303551", "@num": "220 E", "#text": "Code général des impôts, CGI. - art. 220 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845034", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309113", "@num": "238 bis A", "#text": "Code général des impôts, CGI. - art. 238 bis A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303967", "@num": "238 bis AA", "#text": "Code général des impôts, CGI. - art. 238 bis AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868630", "@num": "238 bis AB", "#text": "Code général des impôts, CGI. - art. 238 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220279", "@num": "244 quater J", "#text": "Code général des impôts, CGI. - art. 244 quater J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675405", "@num": "244 quater K", "#text": "Code général des impôts, CGI. - art. 244 quater K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042224247", "@num": "46 quindecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042224240", "@num": "46 quindecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042224235", "@num": "46 quindecies P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887067", "@num": "46 quindecies QA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies QA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887064", "@num": "46 quindecies QB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies QB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160983", "@num": "46 quindecies QC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies QC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038561759", "@num": "49 septies X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies X (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663479", "@num": "49 septies XC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies XC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042202007", "@num": "121 Z sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 Z sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301159", "@num": "170 septies H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 septies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428506", "@num": "L102 E", "#text": "Livre des procédures fiscales - art. L102 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315087", "@num": "L80 C", "#text": "Livre des procédures fiscales - art. L80 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316214", "@num": "R*80 C-1", "#text": "Livre des procédures fiscales - art. R*80 C-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316216", "@num": "R*80 C-3", "#text": "Livre des procédures fiscales - art. R*80 C-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070239", "#text": "Code électoral L.O. 163-3", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 82-1126 1982-12-28 art. 10 Finances pour 1983", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179602", "@fin": "2999-01-01", "#text": "I : Bénéfices et revenus imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049553843", "@fin": "1979-07-01", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309076", "@fin": "1982-01-01", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309077", "@fin": "1983-12-30", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309078", "@fin": "1985-01-01", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1984-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309079", "@fin": "1986-12-31", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309080", "@fin": "1987-07-24", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309081", "@fin": "1988-03-12", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1987-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309082", "@fin": "1988-12-28", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1988-03-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309083", "@fin": "1989-07-14", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309084", "@fin": "1989-12-30", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309085", "@fin": "1990-06-15", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309086", "@fin": "1990-07-06", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309087", "@fin": "1991-06-24", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309088", "@fin": "1995-10-27", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309089", "@fin": "1997-04-11", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309090", "@fin": "2000-03-31", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309091", "@fin": "2001-03-31", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309092", "@fin": "2001-12-29", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309093", "@fin": "2002-01-05", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309094", "@fin": "2003-08-02", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309095", "@fin": "2003-08-05", "@num": "238 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309096", "@fin": "2003-12-31", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309097", "@fin": "2006-12-27", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309098", "@fin": "2007-08-11", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309099", "@fin": "2007-12-29", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2007-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014446", "@fin": "2008-08-06", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019299665", "@fin": "2008-12-29", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020011731", "@fin": "2009-01-01", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020059063", "@fin": "2009-02-19", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020279202", "@fin": "2009-03-08", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2009-02-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020355840", "@fin": "2010-01-01", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2009-03-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658127", "@fin": "2010-05-01", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201580", "@fin": "2011-12-30", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025070885", "@fin": "2012-03-16", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025515860", "@fin": "2014-12-22", "@num": 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"@id": "LEGIARTI000041470858", "@fin": "2021-12-31", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042913824", "@fin": "2022-01-01", "@num": "238 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2021-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043984257", "@fin": "2023-01-01", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046861121", "@fin": "2024-01-01", "@num": "238 bis", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048806502", "@fin": "2999-01-01", "@num": "238 bis", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "1. Les entreprises assujetties à l'impôt sur le revenu ou à l'impôt sur les sociétés sont autorisées à déduire du montant de leur bénéfice imposable, dans la limite de 2 pour mille de leur chiffre d'affaires, les versements qu'elles ont effectués au profit d'oeuvres ou d'organismes d'intérêt général ayant un caractère philanthropique, éducatif, scientifique, social, humanitaire, sportif, familial, culturel ou concourant à la mise en valeur du patrimoine artistique, à la défense de l'environnement naturel ou à la diffusion de la culture, de la langue et des connaissances scientifiques françaises. Sont également déductibles, dans la même limite, les dons prévus à l'article L.O. 163-3 du code électoral qui sont consentis par chèque, à titre définitif et sans contrepartie, et dont il est justifié à l'appui du compte de campagne déposé dans les conditions définies à l'article L.O. 179-1 du code électoral. La limite est fixée à 3 pour mille pour les versements à des organismes mentionnés au 2 ou à des établissements d'enseignement supérieur ou d'enseignement artistique, publics, ou privés à but non lucratif agréés par le ministre chargé du budget ainsi que par le ministre chargé de l'enseignement supérieur ou par le ministre chargé de la culture.
\n Lorsque les limites fixées ci-dessus sont dépassées au cours d'un exercice, l'excédent peut être déduit des bénéfices imposables des cinq exercices suivants, après déduction des versements effectués au titre de chacun de ces exercices, sans qu'il puisse en résulter un dépassement des plafonds de déductibilité définis aux premier et deuxième alinéas.
\n 2. Pour les contribuables autres que les entreprises, la limite de déduction mentionnée au 1 est de 1,25 p. 100 du revenu imposable.
\n Cette limite est portée à 5 p. 100 pour les dons faits à des fondations ou associations reconnues d'utilité publique et répondant aux conditions fixées au 1, ainsi qu'aux associations cultuelles ou de bienfaisance qui sont autorisées à recevoir des dons et legs et aux établissements publics des cultes reconnus d'Alsace-Moselle. La condition relative à la reconnaissance d'utilité publique est réputée remplie par les associations régies par la loi locale maintenue en vigueur dans les départements de la Moselle, du Bas-Rhin et du Haut-Rhin, lorsque la mission de ces associations est reconnue d'utilité publique. Un décret en Conseil d'Etat fixe les conditions de cette reconnaissance et les modalités de la procédure déconcentrée permettant de l'accorder (1). Les versements affectés à la fourniture gratuite en France de repas à des personnes en difficulté ouvrent droit, au choix du contribuable, à une réduction d'impôt sur le revenu égale à 50 p. 100 du montant de ces versements pris dans la limite de 400 F. Le paragraphe II de l'article 199 sexies A est applicable.
\n A compter de l'imposition des revenus de 1989, cette disposition s'applique aux versements mentionnés à l'alinéa précédent lorsqu'ils sont affectés à la fourniture gratuite de repas hors de France.
\n 3. L'avantage en impôt résultant de la déduction prévue au 2 ne peut être inférieur à 25 p. 100 des sommes déduites pour la fraction annuelle des dons qui n'excède pas 600 F pour l'imposition des revenus de 1987 et 1 200 F à compter de l'imposition des revenus de 1988. 4. A compter de l'imposition des revenus de 1989, le taux de 25 p. 100 mentionné au 3 est porté au taux de la dernière tranche du barème de l'impôt sur le revenu lorsque les versements justifiés par le contribuable au titre de l'année de l'imposition et de l'année précédente sont au moins égaux à 1 200 F par an.
\n
5. Le bénéfice des dispositions du 2 est subordonné à la condition que soient jointes à la déclaration des revenus des pièces justificatives, répondant à un modèle fixé par un arrêté (2) attestant le total du montant et la date des versements ainsi que l'identité des bénéficiaires. A défaut, les sommes déduites sont réintégrées au revenu imposable ou la réduction d'impôt est refusée sans notification de redressement préalable.
\n
\n
6. La déduction mentionnée au 1 peut être effectuée, dans la limite de 2 p. 1.000 pour les dons faits à des organismes répondant à des conditions quant à leur statut et leurs conditions de fonctionnement fixées par décret en Conseil d'Etat (3) et ayant pour objet exclusif de participer, par le versement d'aides financières, à la création d'entreprises.
\n
Dans tous les cas, ces organismes doivent être agréés par le ministre chargé du budget.
\n
7. (Abrogé).
\n
\n 8. Les organismes mentionnés au 4 peuvent, lorsque leurs statuts ont été approuvés à ce titre par décret en Conseil d'Etat, recevoir des versements pour le compte d'oeuvres ou d'organismes mentionnés au 1.
\n
\n
(1) Décret n° 85-1304 du 9 décembre 1985 (JO du 11).
\n
(2) Arrêté du 21 janvier 1982 (JO du 14 mars 1982).
\n
(3) Décret n° 85-865 du 9 août 1985 (JO du 15).
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I. Les entreprises imposées d'après leur bénéfice réel peuvent bénéficier d'un crédit d'impôt au titre de leurs dépenses de formation professionnelle qui ont pour objet exclusif l'acquisition, le maintien ou le perfectionnement de la formation professionnelle de leurs salariés pour l'exercice de leur emploi ou l'accès à un autre emploi. Pour les entreprises soumises aux obligations prévues aux articles 235 ter C et 235 ter E, les dépenses retenues sont celles exposées en sus de ces obligations.
\n
Ce crédit d'impôt est égal à 25 p. 100 de l'excédent des dépenses de formation définies ci-dessus, exposées au cours de l'année par rapport aux dépenses de même nature exposées au cours de l'année précédente revalorisées en fonction de l'évolution des rémunérations, au sens du 1 de l'article 231, versées par l'entreprise.
\n
Le crédit d'impôt accordé aux entreprises nouvelles au titre de l'année de leur création ou aux entreprises qui exposent pour la première fois des dépenses de formation définies au premier alinéa est égal à 25 p. 100 de ces dépenses exposées au cours de l'année en cause.
\n
Le crédit d'impôt est plafonné, pour chaque entreprise, à 1 million de francs.
\n
Pour les entreprises qui, au titre d'une année, augmentent leurs dépenses de formation exposées au profit des salariés visés au dernier alinéa du paragraphe II, ce plafond est majoré de la part du crédit d'impôt qui provient de l'augmentation de ces dépenses, dans la limite globale de 5 millions de francs (1).
\n
II. Les dépenses ouvrant droit au crédit d'impôt sont :
\n
a) Les dépenses de personnel afférentes aux formateurs directement chargés d'opérations de formation professionnelle définies au I ;
\n
b) Les autres dépenses de fonctionnement exposées pour les mêmes opérations ; ces dépenses sont fixées forfaitairement à 30 p. 100 des dépenses de personnel mentionnées au a ;
\n
c) Les dépenses résultant de contrats par lesquels l'entreprise confie la réalisation d'opérations de formation définies au I soit à un organisme qui les effectue directement, soit à un fonds d'assurance formation visé à l'article L. 961-8 du code du travail ;
\n
d) Les dépenses de personnel afférentes aux salariés en formation pendant la durée de celle-ci.
\n
Les dépenses mentionnées aux alinéas a, b, c et d sont majorées de 40 p. 100, lorsqu'elles sont exposées au profit de salariés occupant les emplois les moins qualifiés. Ces emplois sont ceux qui ne nécessitent pas un brevet d'études professionnelles, un certificat d'aptitude professionnelle ou un titre ou diplôme de même niveau de l'enseignement général ou technologique, ou un niveau de formation équivalent (1).
\n
III. Les subventions publiques reçues par les entreprises à raison des opérations ouvrant droit au crédit d'impôt sont déduites des bases de ce crédit.
\n
En cas de transfert de personnels ou de contrats de formation entre entreprises ayant des liens de dépendance directe ou indirecte, ou résultant de fusions, scissions, apports ou opérations assimilées, il est fait abstraction pour le calcul de la variation des dépenses de formation de la part de cette variation provenant exclusivement du transfert.
\n
IV. Les dispositions du présent article s'appliquent aux dépenses de formation exposées au cours des années 1988 à 1990, sur option de l'entreprise irrévocable jusqu'au terme de cette période. L'option doit être exercée au titre de 1988 ou au titre de l'année de création de l'entreprise ou de la première année au cours de laquelle elle expose des dépenses définies au I.
\n
Cette option peut être reconduite pour l'application des mêmes dispositions aux dépenses des années 1991 à 1993.
\n
V. Un décret fixe les conditions d'application du présent article (2).
\n
\n
(1) Ces dispositions sont applicables aux dépenses de formation exposées à compter de 1988.
\n
(2) Voir annexe 3, art. 49 septies P à 49 septies U.
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La taxe sur la valeur ajoutée est perçue au taux réduit de 5,50 % en ce qui concerne :
\n
a. Les prestations relatives :
\n
- à la fourniture de logement et aux trois quarts du prix de pension ou de demi-pension dans les établissements d'hébergement autres que les hôtels de tourisme de catégorie 4 étoiles luxe ; ce taux s'applique aux locations meublées dans les mêmes conditions que pour les établissements d'hébergement (1) ;
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- à la fourniture de logement et de nourriture dans les maisons de retraite ;
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a bis. Les recettes provenant de la fourniture des repas dans les cantines d'entreprises et répondant aux conditions qui sont fixées par décret (2) ;
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a ter. Les locations d'emplacements sur les terrains de camping classés, à condition que soit délivrée à tout client une note d'un modèle agréé par l'administration indiquant les dates de séjour et le montant de la somme due ;
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a quater. (Abrogé) ;
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b. 1° Les remboursements et les rémunérations versés par les communes ou leurs groupements aux exploitants des services de distribution d'eau et d'assainissement (3) ;
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2° Les taxes, surtaxes et redevances perçues sur les usagers des réseaux d'assainissement (3) ;
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b bis. Les spectacles suivants :
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- théâtres ;
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- théâtres de chansonniers ;
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- cirques ;
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- concerts ;
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- spectacles de variétés, à l'exception de ceux qui sont donnés dans les établissements où il est d'usage de consommer pendant les séances ;
\n
- foires, salons, expositions autorisés ;
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- jeux et manèges forains à l'exception des appareils automatiques ;
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b ter. Les droits d'entrée pour la visite des parcs zoologiques et botaniques ;
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b quater. Les transports de voyageurs ;
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b quinquies. Les locations et cessions de droits portant sur les oeuvres cinématographiques ainsi que les droits d'entrée dans les salles de spectacles cinématographiques quels que soient le procédé de fixation ou de transmission et la nature du support des oeuvres ou documents audiovisuels qui sont présentés. Cette disposition n'est pas applicable aux oeuvres ou aux films pornographiques ou d'incitation à la violence mentionnés à l'article 281 bis A ;
\n
\n
b sexies. Une partie du prix des billets d'entrée donnant exclusivement accès à des concerts donnés dans des établissements agréés où il est servi des consommations pendant le spectacle.
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La partie du prix d'entrée taxée au taux réduit est déterminée, dans chaque établissement, en appliquant à ce prix un pourcentage égal au rapport existant, l'année précédente, entre les rémunérations versées aux musiciens pour les prestations rendues dans cet établissement, augmentées, s'il y a lieu, des charges sociales, le tout majoré de 10 %, et les charges qui doivent figurer dans le compte d'exploitation générale de ce même établissement pour l'ensemble des services rendus.
\n
L'agrément est prononcé conjointement par le ministre de la culture et le ministre de l'économie, des finances et du budget après avis d'une commission dont la composition et le fonctionnement sont prévus par arrêté de ces mêmes ministres (4).
\n
Un décret en Conseil d'Etat fixe les conditions de l'agrément et les modalités d'application du présent article (5).
\n
b septies. Les prestations de services effectuées par les agences de voyages et les organisateurs de circuits touristiques.
\n
b octies. La redevance pour droit d'usage des appareils récepteurs de télévision ;
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Les abonnements souscrits par les usagers afin de recevoir :
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1° Les services de télévision prévus à l'article 79 de la loi n° 82-652 du 29 juillet 1982 sur la communication audiovisuelle ;
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2° Les services de télévision prévus à l'article 1er de la loi 84-743 du 1er août 1984 relative à l'exploitation des services de radiotélévision mis à la disposition du public sur un réseau cablé;
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3° Les services autorisés de télévision par voie hertzienne et les services de télévision mis à la disposition du public sur un réseau câblé prévus par les chapitres 1er et 2 du titre II de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de la communication ;
\n
b nonies. Les droits d'entrée perçus pour la visite des parcs à décors animés qui illustrent un thème culturel et pour la pratique des activités directement liées à ce thème.
\n
Les attractions, manèges, spectacles, loteries, jeux et divertissements sportifs présentés à titre accessoire dans ces parcs demeurent soumis au taux qui leur est propre. Il en est de même des recettes procurées par la vente d'articles divers et des ventes à consommer sur place.
\n
Lorsqu'un prix forfaitaire et global donne l'accès à l'ensemble des manifestations organisées, l'exploitant doit faire apparaître dans sa comptabilité une ventilation des recettes correspondant à chaque taux. La détermination de l'assiette de l'impôt s'effectue sur une base réelle ;
\n
b decies. Les abonnements relatifs aux livraisons d'électricité, de gaz combustible et d'énergie calorifique, à usage domestique, distribués par réseaux publics.
\n
c. Les opérations d'achat, d'importation, de vente, de livraison, de commission, de courtage ou de façon, portant sur les produits suivants :
\n
1° à 12° (Devenus sans objet) ;
\n
13° Aliments simples ou composés utilisés pour la nourriture du bétail, des animaux de basse-cour, des poissons d'élevage destinés à la consommation humaine et des abeilles, ainsi que les produits entrant dans la composition de ces aliments et dont la liste est fixée par arrêté du ministre de l'économie et des finances pris après avis des professions intéressées (8) ;
\n
14° (Dispositions devenues sans objet) ;
\n
d. Les opérations d'achat, d'importation, de vente, de livraison, de commission, de courtage ou de façon portant sur les produits suivants :
\n
1° (Devenu sans objet);
\n
2° Amendements calcaires ;
\n
3° Engrais ;
\n
4° Soufre, sulfate de cuivre, ainsi que les produits cupriques contenant au minimum 10 % de cuivre, utilisés en agriculture ;
\n
5° Grenaille utilisée pour la fabrication du sulfate de cuivre ;
\n
6° Produits antiparasitaires utilisés en agriculture, sous réserve qu'ils aient fait l'objet, soit d'une homologation, soit d'une autorisation de vente délivrée par le ministre de l'agriculture.
\n
e. Les opérations d'achat, d'importation, de vente, de livraison, de commission, de courtage, de façon ainsi que de location ou de cession de droits portant sur les livres.
\n
\n
(1) Avant le 1er juin 1988, le taux réduit ne s'appliquait pas aux hôtels et relais de tourisme de catégorie 4 étoiles.
\n
(2) Annexe IV, art. 30.
\n
(3) Annexe III, art. 85 bis.
\n
(4) Disposition à caractère interprétatif.
\n
(5) Arrêté 1984-12-07 (JONC du 8) ;
\n
(6) Annexe II, art. 242 ter A à 242 ter F et Annexe IV, art. 170 septies A et 170 octies).
\n
(7) Dispositions applicables à compter du 1er avril 1985.
\n
(8) Annexe IV, art. 31.
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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873462", "@fin": "2023-01-01", "@num": "297", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869134", "@fin": "2023-06-03", "@num": "297", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622699", "@fin": "2023-12-31", "@num": "297", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827176", "@fin": "2999-01-01", "@num": "297", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - 1. Dans les départements de Corse, la taxe sur la valeur ajoutée est perçue au taux de :

1° 0,90 % pour les opérations visées aux articles 281 quater et 281 sexies ;

2° 2,10 % en ce qui concerne :

Les opérations visées à l'article 278 bis et aux c, d et e de l'article 279 portant sur des produits livrés en Corse ;

Les prestations de services visées aux a à b decies de l'article 279 ;

3° (Disposition devenue sans objet) ;

4° 5,5 %pour les opérations visées à l'article 281 quinquies (1) ;

5° 8 % en ce qui concerne :

a. Les travaux immobiliers ainsi que les opérations visées au 7° de l'article 257 ;

b. Les ventes de matériels agricoles livrés en Corse et dont la liste est fixée par arrêté du ministre de l'économie et des finances (2) ;

c. Les fournitures de logement en meublé ou en garni visées au e du 2 de l'article 280 ;

d. Les ventes à consommer sur place visées au d du 2 de l'article 280;

e. Les ventes d'électricité effectuées en basse tension ;

6° 13 % en ce qui concerne :

a. Les ventes de voitures automobiles visées à l'article 281 bis F, immatriculées en Corse ;

b. Les ventes de produits pétroliers énumérés au tableau B de l'article 265 du code des douanes et livrés en Corse ;

7° 21 % en ce qui concerne :

Les ventes de tabacs manufacturés (3) ;

Les ventes de voitures automobiles conçues pour le transport de personnes immatriculées en Corse, sous réserve des dispositions du a du 6°.

8° (Disposition devenue sans objet).

2. Les mêmes dispositions sont applicables aux importations en Corse et aux expéditions de France continentale à destination de la Corse, des produits qui sont visés au 1.. II (abrogé) (4). III (dispositions périmées).

(1) Voir annexe II, art. 267 quater CB.

(2) Annexe IV, art. 50 duodecies A.

(3) Disposition applicable à compter du 2 janvier 1989.

(4) En ce qui concerne les transports entre la France continentale et la Corse, voir article 262-II-11°.

" } }, "LEGIARTI000006310748": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "719", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006310748", "URL": "article/LEGI/ARTI/00/00/06/31/07/LEGIARTI000006310748.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0719AAXXXXXAF" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 16 I 4", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275449", "@num": "16", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 16 (P) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000018617892", "@num": "41-00 A bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41-00 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304104", "@num": "238 quaterdecies", "#text": "Code général des impôts, CGI. - art. 238 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846440", "@num": "722 bis", "#text": "Code général des impôts, CGI. - art. 722 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310763", "@num": "724", "#text": "Code général des impôts, CGI. - art. 724 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305304", "@num": "724 bis", "#text": "Code général des impôts, CGI. - art. 724 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310771", "@num": "725", "#text": "Code général des impôts, CGI. - art. 725 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986520", "@num": "810", "#text": "Code général des impôts, CGI. - art. 810 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197310", "@fin": "2999-01-01", "#text": "1 : Régime normal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191737", "@fin": "2999-01-01", "#text": "A : Cessions de fonds de commerce et de clientèles et conventions assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179721", "@fin": "2999-01-01", "#text": "III : Mutations de propriété à titre onéreux de meubles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048470480", "@fin": "1952-07-11", "@num": "719", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049438600", "@fin": "1955-05-08", "@num": "719", "@etat": "MODIFIE", "@debut": "1952-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049692631", "@fin": "1979-07-01", "@num": "719", "@etat": "MODIFIE", "@debut": "1955-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310743", "@fin": "1983-01-01", "@num": "719", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310744", "@fin": "1983-12-30", "@num": "719", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310745", "@fin": "1987-01-01", "@num": "719", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310746", "@fin": "1988-01-06", "@num": "719", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310747", "@fin": "1988-12-28", "@num": "719", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310748", "@fin": "1990-06-15", "@num": "719", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310749", "@fin": "1991-12-31", "@num": "719", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310750", "@fin": "1993-06-23", "@num": "719", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310751", "@fin": "1996-05-12", "@num": "719", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310752", "@fin": "2000-03-31", "@num": "719", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310753", "@fin": "2002-01-01", "@num": "719", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310754", "@fin": "2004-12-31", "@num": "719", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310755", "@fin": "2005-12-31", "@num": "719", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310756", "@fin": "2008-08-06", "@num": "719", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019291809", "@fin": "2999-01-01", "@num": "719", "@etat": "VIGUEUR", "@debut": "2008-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les mutations de propriété à titre onéreux de fonds de commerce ou de clientèles sont soumises à un droit d'enregistrement de 11,80 %. Lorsque l'assiette du droit n'excède pas 250 000 F, le calcul de ce droit s'effectue après un abattement de 100 000 F ; lorsque cette assiette est supérieure à 250 000 F sans excéder 350 000 F, l'abattement est de 50 000 F..
\n
Le droit est perçu sur le prix de la vente de l'achalandage, de la cession du droit au bail et des objets mobiliers ou autres servant à l'exploitation du fonds. Ces objets doivent donner lieu à un inventaire, détaillé et estimatif, dans un état distinct dont trois exemplaires, rédigés sur des formules spéciales fournies par l'administration, doivent rester déposés à la recette où la formalité est requise.
" } }, "LEGIARTI000006310762": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "724", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006310762", "URL": "article/LEGI/ARTI/00/00/06/31/07/LEGIARTI000006310762.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0724AAXXXXXAF" } }, "NOTA": { "CONTENU": "
.
\n
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I. - Les traités ou conventions ayant pour objet la transmission à titre onéreux d'un office sont soumis à un droit d'enregistrement de 11,80 %. Lorsque l'assiette du droit n'excède pas 250.000 F, le calcul de ce droit s'effectue après un abattement de 100.000 F ; lorsque cette assiette est supérieure à 250.000 F sans excéder 350.000 F, l'abattement est de 50.000 F.

II. - En cas de création de nouvelles charges ou de nomination de nouveaux titulaires sans présentation, par suite de destitution ou pour tout autre motif, s'il est imposé aux nouveaux titulaires le paiement d'une somme déterminée pour la valeur de l'office, le droit est exigible sur cette indemnité au taux fixé au I.

Le droit doit être acquitté avant la prestation de serment du nouveau titulaire.

III. - En cas de suppression d'un titre d'office, lorsqu'à défaut de traité, le décret qui prononce l'extinction fixe une indemnité à payer au titulaire de l'office supprimé ou à ses héritiers, l'expédition de ce décret doit être enregistrée dans le mois de la délivrance.

Le droit est perçu sur le montant de l'indemnité, au taux fixé au I.

" } }, "LEGIARTI000006310769": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "725", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006310769", "URL": "article/LEGI/ARTI/00/00/06/31/07/LEGIARTI000006310769.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0725AAXXXXXAF" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000675530", "#text": "Décret 53-960 1953-09-30 TITRE I", "@sens": "source", "@cidtexte": "JORFTEXT000000675530", "@numtexte": "53-960", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 16 I 4", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275449", "@num": "16", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 16 (P) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191946", "@fin": "2999-01-01", "#text": "C : Cessions de droit à un bail d'immeuble et conventions assimilées", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179721", "@fin": "2999-01-01", "#text": "III : Mutations de propriété à titre onéreux de meubles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048470778", "@fin": "1979-07-01", "@num": "725", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310764", "@fin": "1983-01-01", "@num": "725", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310765", "@fin": "1983-12-30", "@num": "725", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310766", "@fin": "1987-01-01", "@num": "725", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310767", "@fin": "1988-01-06", "@num": "725", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310768", "@fin": "1988-12-28", "@num": "725", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310769", "@fin": "1990-06-15", "@num": "725", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310770", "@fin": "2001-03-31", "@num": "725", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006310771", "@fin": "2999-01-01", "@num": "725", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute cession d'un droit à un bail ou du bénéfice d'une promesse de bail portant sur tout ou partie d'un immeuble, qu'elle que soit la forme qui lui est donnée par les parties, qu'elle soit qualifiée cession de pas de porte, indemnité de départ ou autrement, est soumise à un droit d'enregistrement de 11,80 %. Lorsque l'assiette du droit n'excède pas 250.000 F, le calcul de ce droit s'effectue après un abattement de 100.000 F ; lorsque cette assiette est supérieure à 250.000 F sans excéder 350.000 F, l'abattement est de 50.000 F.
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Le droit est perçu sur le montant de la somme ou indemnité stipulée par le cédant à son profit ou sur la valeur vénale réelle du droit cédé, déterminée par une déclaration estimative des parties, si la convention ne contient aucune stipulation expresse d'une somme ou indemnité au profit du cédant ou si la somme ou indemnité stipulée est inférieure à la valeur vénale réelle du droit cédé. Le droit ainsi perçu est indépendant de celui qui peut être dû pour la jouissance des biens loués.
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Les dispositions du présent code concernant le régime fiscal des cessions de droit à un bail ou du bénéfice d'une promesse de bail portant sur tout ou partie d'un immeuble, sont applicables à tous actes ou conventions, quelles qu'en soient la nature, les modalités, la forme ou la qualification, qui ont pour effet, direct ou indirect, de transférer le droit à la jouissance d'immeubles ou de locaux entrant dans les prévisions du titre Ier du décret n° 53-960 du 30 septembre 1953.
" } }, "LEGIARTI000006310870": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006310870", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310870.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885ABXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 26 I, II Finances pour 1989 JORF 28 décembre 1988 incorporé au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275456", "@num": "26", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 26 (P) JORF 28 décembre 1988 incorporé au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000026289963", "@num": "4", "#text": "LOI n°2012-958\n du 16 août 2012 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179998", "@fin": "1996-05-12", "#text": "Personnes imposables.", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162961", "@fin": "2018-01-01", "#text": "Section I : Champ d'application", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310865", "@fin": "1983-01-01", "@num": "885 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310866", "@fin": "1983-12-30", "@num": "885 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310867", "@fin": "1985-01-01", "@num": "885 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310868", "@fin": "1986-01-01", "@num": "885 A", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310869", "@fin": "1987-01-01", "@num": "885 A", "@etat": "ABROGE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310870", "@fin": "1991-12-31", "@num": "885 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310871", "@fin": "1996-05-12", "@num": "885 A", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310872", "@fin": "1999-03-31", "@num": "885 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310873", "@fin": "2000-03-31", "@num": "885 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310874", "@fin": "2008-08-06", "@num": "885 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298496", "@fin": "2009-04-10", "@num": "885 A", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549007", "@fin": "2013-01-01", "@num": "885 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000026947134", "@fin": "2018-01-01", "@num": "885 A", "@etat": "ABROGE", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Sont soumises à l'impôt annuel de solidarité sur la fortune, lorsque la valeur de leurs biens est supérieure à 4.000.000 F :

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\n
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1° Les personnes physiques ayant leur domicile fiscal en France, à raison de leurs biens situés en France ou hors de France ;

\n
\n
\n

2° Les personnes physiques n'ayant pas leur domicile fiscal en France, à raison de leurs biens situés en France.

\n
\n
\n

Les conditions d'assujettissement sont appréciées au 1er janvier de chaque année.

\n
\n
\n

Les biens professionnels définis aux articles 885 N à 885 Q ne sont pas pris en compte pour l'assiette de l'impôt de solidarité sur la fortune.

\n
" } }, "LEGIARTI000006310895": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-06-23", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006310895", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310895.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AIXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 793 1 3° 4°, 2 3°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 795 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 885 P", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 885 Q", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L411-35", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-1 à Code rural L416-6", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-8", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-9", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962400", "@num": "4", "#text": "Décret du 28 juin 1930 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "JORFTEXT000000313972", "#text": "Loi 62-933 1962-08-08", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000321398", "#text": "Loi 70-1299 1970-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000321398", "@numtexte": "70-1299", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 26 I, II Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275456", "@num": "26", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 26 (P) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000022242937", "@num": "2", "#text": "Décret n°2010-523\n du 19 mai 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000026228315", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810802", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797832", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162633", "@fin": "2018-01-01", "#text": "Section III : Biens exonérés", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310892", "@fin": "1983-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310893", "@fin": "1983-12-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310894", "@fin": "1987-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310895", "@fin": "1993-06-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310896", "@fin": "1996-05-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310897", "@fin": "2000-03-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310898", "@fin": "2002-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310899", "@fin": "2002-01-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310900", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310901", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310902", "@fin": "2005-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310903", "@fin": "2006-01-06", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310904", "@fin": "2008-04-03", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619203", "@fin": "2009-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020019681", "@fin": "2008-12-31", "@num": "885 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051918", "@fin": "2010-05-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201740", "@fin": "2010-05-08", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334971", "@fin": "2011-06-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189037", "@fin": "2014-05-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042803", "@fin": "2015-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030021585", "@fin": "2018-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exonérations prévues en matière de droits de mutation par décès par l'article 793-1 et 2-3° et par l'article 795 A ne sont pas applicables à l'impôt de solidarité sur la fortune. Il en est de même des règles d'évaluation propres aux droits de succession tenant au lieu de situation des immeubles et de l'absence de sanction pour défaut de déclaration pour le paiement de ces droits. Toutefois les dispositions du 1-3° du même article relatives aux parts d'intérêts détenues dans un groupement forestier sont applicables lorsque ces parts sont représentatives d'apports constitués par des biens mentionnés audit 3°.
\n
\n
Les biens donnés à bail à long terme dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural, qui n'entrent pas dans le champ d'application de l'article 885 P, sont exonérés d'impôt de solidarité sur la fortune à concurrence des trois quarts lorsque la valeur totale des biens loués quel que soit le nombre de baux n'excède pas 500.000 F et pour moitié au-delà de cette limite, sous réserve que la durée du bail soit au minimum de dix-huit ans et que les descendants du preneur ne soient pas contractuellement privés de la faculté de bénéficier des dispositions de l'article L. 411-35 du code rural.
\n
\n
Sous les conditions prévues à l'article 793-1-4°, les parts de groupements fonciers agricoles et de groupements agricoles fonciers, soumis aux dispositions de la loi complémentaire à la loi d'orientation agricole n° 62-933 du 8 août 1962 et de la loi n° 70-1299 du 31 décembre 1970 relative aux groupements fonciers agricoles, qui n'entrent pas dans le champ d'application de l'article 885 Q sont, sous réserve que ces parts soient représentatives d'apports constitués par des immeubles ou des droits immobiliers à destination agricole et que les baux à long terme consentis par le groupement répondent aux conditions prévues à l'alinéa précédent, exonérées à concurrence des trois quarts, si la valeur totale des parts détenues n'excède pas 500.000 F et pour moitié au-delà de cette limite.
\n
" } }, "LEGIARTI000006310906": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 I", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006310906", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310906.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AJXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 26 I, III Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275456", "@num": "26", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 26 (P) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162633", "@fin": "2018-01-01", "#text": "Section III : Biens exonérés", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310905", "@fin": "1987-01-01", "@num": "885 I", "@etat": "ABROGE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310906", "@fin": "1996-05-12", "@num": "885 I", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310907", "@fin": "2000-03-31", "@num": "885 I", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310908", "@fin": "2018-01-01", "@num": "885 I", "@etat": "ABROGE", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les objets d'antiquité, d'art ou de collection et les droits de la propriété littéraire et artistique ne sont pas compris dans les bases d'imposition à l'impôt de solidarité sur la fortune. Les droits de la propriété industrielle ne sont pas compris dans la base d'imposition à l'impôt de solidarité sur la fortune de leur inventeur.
\n
" } }, "LEGIARTI000006310957": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 U", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006310957", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310957.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AVXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 26 I, VI Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275456", "@num": "26", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 26 (P) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000030061713", "@num": "990 J", "#text": "Code général des impôts, CGI. - art. 990 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162636", "@fin": "2018-01-01", "#text": "Section VI : Calcul de l'impôt", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310952", "@fin": "1983-01-01", "@num": "885 U", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310953", "@fin": "1983-12-30", "@num": "885 U", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310954", "@fin": "1985-01-01", "@num": "885 U", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310955", "@fin": "1986-01-01", "@num": "885 U", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310956", "@fin": "1987-01-01", "@num": "885 U", "@etat": "ABROGE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310957", "@fin": "1990-06-15", "@num": "885 U", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310958", "@fin": "1991-06-24", "@num": "885 U", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310959", "@fin": "1992-07-04", "@num": "885 U", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310960", "@fin": "1994-09-02", "@num": "885 U", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310961", "@fin": "1995-10-27", "@num": "885 U", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310962", "@fin": "1996-05-12", "@num": "885 U", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310963", "@fin": "1997-04-11", "@num": "885 U", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310964", "@fin": "1999-03-31", "@num": "885 U", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310965", "@fin": "2002-01-01", "@num": "885 U", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310966", "@fin": "2005-01-01", "@num": "885 U", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310967", "@fin": "2007-01-01", "@num": "885 U", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310968", "@fin": "2008-04-03", "@num": "885 U", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619189", "@fin": "2009-04-10", "@num": "885 U", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549005", "@fin": "2010-05-01", "@num": "885 U", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201738", "@fin": "2011-06-12", "@num": "885 U", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189031", "@fin": "2011-07-31", "@num": "885 U", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024429969", "@fin": "2013-01-01", "@num": "885 U", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000026947130", "@fin": "2018-01-01", "@num": "885 U", "@etat": "ABROGE", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Le tarif de l'impôt est fixé à :
\n ============================================================
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

: Fraction de la valeur nette taxable : Tarif :

: du patrimoine : applicable :

:---------------------------------------:------------------:

: : % :

: N'excédant pas 4.000.000 F : 0 :

: Comprise entre 4.000.000 F : :

: et 6.500.000 F : 0,5 :

: Comprise entre 6.500.000 F : :

: et 12.900.000 F : 0,7 :

: Comprise entre 12.900.000 F et : :

: 20.000.000 F : 0,9 :

: Supérieure à 20.000.000 F : 1,1 :

\n
\n ============================================================" } }, "LEGIARTI000006310970": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 V", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006310970", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310970.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AWXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 196, 196 A bis, 885 U", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 26 I, VIII Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275456", "@num": "26", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 26 (P) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000026289963", "@num": "4", "#text": "LOI n°2012-958\n du 16 août 2012 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162636", "@fin": "2018-01-01", "#text": "Section VI : Calcul de l'impôt", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310969", "@fin": "1983-12-30", "@num": "885 V", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310970", "@fin": "2002-01-01", "@num": "885 V", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310971", "@fin": "2004-01-01", "@num": "885 V", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310972", "@fin": "2011-07-31", "@num": "885 V", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024429968", "@fin": "2013-01-01", "@num": "885 V", "@etat": "ABROGE", "@debut": "2011-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le montant de l'impôt de solidarité sur la fortune calculé dans les conditions prévues à l'article 885 U est réduit d'un montant de 1 000 F par personne à charge au sens des articles 196 et 196 A bis.
\n
" } }, "LEGIARTI000006311307": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "995", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-07-01", "DATE_DEBUT": "1989-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311307", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311307.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0995AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1000", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1032", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 24 III, IV Finances pour 1989 JORF 28 décembre 1988 en vigueur le 1er janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275454", "@num": "24", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 24 () JORF 28 décembre 1988 en vigueur le 1er janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000030307753", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191771", "@fin": "2999-01-01", "#text": "B : Régimes spéciaux et exonérations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179743", "@fin": "2999-01-01", "#text": "I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162646", "@fin": "2999-01-01", "#text": "Section I : Taxe sur les conventions d'assurances", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048571693", "@fin": "1979-07-01", "@num": "995", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311303", "@fin": "1983-12-30", "@num": "995", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311304", "@fin": "1985-01-01", "@num": "995", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311305", "@fin": "1987-12-31", "@num": "995", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311306", "@fin": "1989-01-01", "@num": "995", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311307", "@fin": "1990-07-01", "@num": "995", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311308", "@fin": "1990-12-30", "@num": "995", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311309", "@fin": "1991-01-01", "@num": "995", "@etat": "MODIFIE", "@debut": "1990-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311310", "@fin": "1993-01-01", "@num": "995", "@etat": "MODIFIE", "@debut": "1991-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311311", "@fin": "1994-09-02", "@num": "995", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311312", "@fin": "1997-04-11", "@num": "995", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311313", "@fin": "2001-03-31", "@num": "995", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311314", "@fin": "2001-12-29", "@num": "995", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311315", "@fin": "2003-01-01", "@num": "995", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311316", "@fin": "2004-08-17", "@num": "995", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311317", "@fin": "2006-01-01", "@num": "995", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311318", "@fin": "2007-12-22", "@num": "995", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017845167", "@fin": "2010-05-08", "@num": "995", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022329722", "@fin": "2011-01-01", "@num": "995", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378172", "@fin": "2013-07-28", "@num": "995", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795472", "@fin": "2016-01-01", "@num": "995", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029962060", "@fin": "2018-01-01", "@num": "995", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431482", "@fin": "2019-01-01", "@num": "995", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990713", "@fin": "2020-01-01", "@num": "995", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467136", "@fin": "2020-12-31", "@num": "995", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913900", "@fin": "2023-12-31", "@num": "995", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048835759", "@fin": "2999-01-01", "@num": "995", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérés de la taxe spéciale sur les conventions d'assurances :

1° Les réassurances, sous réserve de ce qui est dit à l'article 1000 ;

2° Les assurances bénéficiant, en vertu de dispositions exceptionnelles, de l'exonération des droits de timbre et d'enregistrement sauf celles souscrites auprès des sociétés ou caisses d'assurances mutuelles agricoles visées à l'article 1032. Toutefois, les contrats souscrits auprès de ces sociétés ou caisses couvrant les risques de toute nature afférents aux récoltes, cultures, cheptel vif, cheptel mort, bâtiments affectés aux exploitations agricoles et exclusivement nécessaires au fonctionnement de celles-ci ainsi que les contrats d'assurance maladie complémentaire souscrits auprès de ces mêmes organismes demeurent exonérés ; Le régime défini à la deuxième phrase du premier alinéa s'applique notamment aux camions, camionnettes, fourgonnettes à utilisations exclusivement utilitaires ; 7 p. 100.

3° Les contrats d'assurances sur corps, marchandises transportées et responsabilité civile du transporteur, des navires de commerce et des navires de pêche souscrits contre les risques de toute nature de navigation maritime ou fluviale ;

4° Les contrats d'assurances sur corps, marchandises transportées et responsabilité civile du transporteur, des aéronefs souscrits contre les risques de toute nature de navigation aérienne.

5° Les contrats d'assurances en cas de décès qui garantissent le versement d'un capital ou d'une rente viagère à un enfant de l'assuré atteint d'une infirmité qui l'empêche, soit de se livrer dans des conditions normales de rentabilité à une activité professionnelle, soit, s'il est âgé de moins de dix-huit ans, d'acquérir une instruction ou une formation professionnelle d'un niveau normal;

5° bis Les contrats d'assurance en cas de vie qui garantissent le versement d'un capital ou d'une rente viagère à l'assuré atteint d'une infirmité qui l'empêche de se livrer dans des conditions normales de rentabilité à une activité professionelle ;

6° Les contrats d'assurances sur les risques de gel et de tempêtes sur récoltes ou sur bois sur pied.

7° Les contrats d'assurances sur marchandises transportées et responsabilité civile du transporteur des transports terrestres ;

8° Les assurances des crédits à l'exportation.

" } }, "LEGIARTI000006311337": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1001", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1989-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311337", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311337.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1001AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Code rural 1060", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041469970", "@num": "21-1", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 21-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 24 I, II Finances pour 1989 JORF 28 décembre 1988 en vigueur le 1er janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275454", "@num": "24", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 24 () JORF 28 décembre 1988 en vigueur le 1er janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000041393428", "@num": "117-1", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000033830379", "@num": "117-3", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 117-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000038027455", "@num": "118", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 118 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000041393463", "@num": "Annexe", "#text": "Décret n°96-887 du 10 octobre 1996 - art. Annexe (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380131", "@nortexte": "JUSC9620137D", "@numtexte": "96-887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-10" }, { "@id": "LEGIARTI000044875001", "@num": "52", "#text": "Loi n° 2004-1484 du 30 décembre 2004 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000017885066", "@num": "2", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000044991009", "@num": "78", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 78 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023824315", "@num": "3", "#text": "Arrêté du 6 janvier 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823275", "@nortexte": "BCRB1013357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-06" }, { "@id": "LEGIARTI000027548701", "@num": "1", "#text": "LOI n°2013-504\n du 14 juin 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027546648", "@nortexte": "ETSX1303961L", "@numtexte": "2013-504", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-06-14" }, { "@id": "LEGITEXT000030346290", "#text": "DÉCRET n°2015-271 du 11 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030345582", "@nortexte": "JUST1427803D", "@numtexte": "2015-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-11" }, { "@id": "LEGIARTI000033716027", "@num": "16", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000033716091", "@num": "48", "#text": "Décret n°2016-1876 du 27 décembre 2016 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000033703200", "@nortexte": "JUST1606468D", "@numtexte": "2016-1876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781024", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354241", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030307753", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029962011", "@num": "L911-7", "#text": "Code de la sécurité sociale. - art. L911-7 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006785950", "@num": "A121-2", "#text": "Code des assurances - art. A121-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990747", "@num": "L3332-2-1", "#text": "Code général des collectivités territoriales - art. L3332-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849715", "@num": "L3334-6", "#text": "Code général des collectivités territoriales - art. L3334-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849748", "@num": "L3663-9", "#text": "Code général des collectivités territoriales - art. L3663-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179982", "@fin": "2999-01-01", "#text": "II : Tarif", "@debut": "1989-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162646", "@fin": "2999-01-01", "#text": "Section I : Taxe sur les conventions d'assurances", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. 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"@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311334", "@fin": "1980-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311335", "@fin": "1983-12-30", "@num": "1001", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311336", "@fin": "1989-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311337", "@fin": "1989-12-30", "@num": "1001", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311338", "@fin": "1990-12-30", "@num": "1001", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311339", "@fin": "1991-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311340", "@fin": "1993-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311341", "@fin": "1994-09-02", "@num": "1001", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311342", "@fin": "1997-04-11", "@num": "1001", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311343", "@fin": "2001-03-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311344", "@fin": "2010-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642426", "@fin": "2010-05-08", "@num": "1001", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334758", "@fin": "2011-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378168", "@fin": "2011-10-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024577022", "@fin": "2013-12-25", "@num": "1001", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028393364", "@fin": "2015-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000028534122", "@fin": "2014-11-08", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029737120", "@fin": "2014-11-07", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030022878", "@fin": "2014-12-25", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030028579", "@fin": "2015-12-31", "@num": "1001", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780774", "@fin": "2019-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990693", "@fin": "2020-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470032", "@fin": "2021-01-01", "@num": "1001", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042913873", "@fin": "2023-12-31", "@num": "1001", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048835732", "@fin": "2999-01-01", "@num": "1001", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le tarif de la taxe spéciale sur les contrats d'assurances est fixé :
\n
1° Pour les assurances contre l'incendie :
\n
- à 7 % pour les assurances contre l'incendie relatives à des risques agricoles non exonérés ; sont, d'une manière générale, considérées comme présentant le caractère d'assurance de risques agricoles, les assurances de tous les risques des personnes physiques ou morales exerçant exclusivement ou principalement une profession agricole ou connexe à l'agriculture telles que ces professions sont définies par l'article 1060 du code rural, ainsi que les assurances des risques des membres de leurs familles vivant avec eux sur l'exploitation et de leur personnel et les assurances des risques, par leur nature, spécifiquement agricoles ou connexes ;
\n
- à 24 % pour les assurances contre l'incendie souscrites auprès des caisses départementales ;
\n
- à 30 % pour toutes les autres assurances contre l'incendie ;
\n
- toutefois les taux de la taxe sont réduits à 7 % pour les assurances contre l'incendie des biens affectés de façon permanente et exclusive à une activité industrielle, commerciale, artisanale ou agricole, ainsi que des bâtiments administratifs des collectivités locales ;
\n
2° Pour les assurances garantissant les pertes d'exploitation consécutives à l'incendie dans le cadre d'une activité industrielle, commerciale, artisanale ou agricole :
\n
- à 7 % ;
\n
3° Pour la navigation maritime, fluviale ou aérienne :
\n
- à 19 % pour les assurances contre les risques de toute nature de navigation maritime ou fluviale des bateaux de sport ou de plaisance ;
\n
4° Pour les assurances sur la vie :
\n
- à 5,15 % pour les assurances sur la vie et assimilées, y compris les contrats de rente viagère, autre que celles indiquées ci-après et pour les assurances de groupe ;
\n
- à 2,40 % pour les contrats de rente viagère immédiate ou différée de moins de trois ans, lorsque, au moment de la souscription du contrat, le souscripteur est âgé de plus de 60 ans ou atteint d'une infirmité le mettant dans l'impossibilité de subvenir par son travail aux nécessités de l'existence ;
\n
5° (Abrogé) ;
\n
5° bis Pour les assurances contre les risques de toute nature relatifs aux véhicules terrestres à moteur :
\n
- à 7 % ;
\n
6° Pour toutes autres assurances :
\n
- à 9 % Les risques d'incendie couverts par des assurances ayant pour objet des risques de transport sont compris dans les risques désignés sous le 3° ou sous le 6°, suivant qu'il s'agit de transports par eau et par air ou de transports terrestres.
" } }, "LEGIARTI000006311908": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1641", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006311908", "URL": "article/LEGI/ARTI/00/00/06/31/19/LEGIARTI000006311908.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1641AAXXXXXAC" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 3 X, art. 11 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275440", "@num": "3", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 3 (P) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000020950570", "@num": "46", "#text": "LOI n°2009-967\n du 3 août 2009 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020949548", "@nortexte": "DEVX0811607L", "@numtexte": "2009-967", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-08-03" }, { "@id": "LEGIARTI000021503424", "@num": "2", "#text": "Arrêté du 9 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021494567", "@nortexte": "DEVO0902331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-09" }, { "@id": "LEGIARTI000022445243", "@num": "2", "#text": "Arrêté du 25 juin 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022436812", "@nortexte": "DEVO1011638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-06-25" }, { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000024536394", "@num": "2", "#text": "Arrêté du 9 août 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024535915", "@nortexte": "INDL1115308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-09" }, { "@id": "LEGIARTI000026836527", "@num": "2", "#text": "Arrêté du 20 décembre 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026830529", "@nortexte": "PROL1241502A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-20" }, { "@id": "LEGIARTI000028325287", "@num": "2", "#text": "Arrêté du 6 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028323861", "@nortexte": "PROL1326145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-06" }, { "@id": "LEGIARTI000044991230", "@num": "41", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000036433460", "@num": "42", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029622364", "@num": "1", "#text": "DÉCRET n°2014-1224 du 21 octobre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029620790", "@nortexte": "FCPB1403343D", "@numtexte": "2014-1224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-21" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991313", "@num": "L3334-16-3", "#text": "Code général des collectivités territoriales - art. L3334-16-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046874983", "@num": "1519 C", "#text": "Code général des impôts, CGI. - art. 1519 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045018931", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306858", "@num": "1644", "#text": "Code général des impôts, CGI. - art. 1644 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548805", "@num": "1647 C quinquies A", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021640978", "@num": "1647 bis", "#text": "Code général des impôts, CGI. - art. 1647 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306861", "@num": "1647-00 A", "#text": "Code général des impôts, CGI. - art. 1647-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050744951", "@num": "155 bis A", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 155 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162740", "@fin": "2999-01-01", "#text": "Section I : Taxes établies et recouvrées comme en matière de contributions directes au profit des collectivités locales et organismes divers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147090", "@fin": "2999-01-01", "#text": "Chapitre II : Frais d'assiette, de non-valeurs et de recouvrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049223384", "@fin": "1979-07-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311906", "@fin": "1980-01-11", "@num": "1641", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311907", "@fin": "1988-12-28", "@num": "1641", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311908", "@fin": "1989-12-30", "@num": "1641", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311909", "@fin": "1996-05-12", "@num": "1641", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311910", "@fin": "1999-03-31", "@num": "1641", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311911", "@fin": "2001-03-31", "@num": "1641", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311912", "@fin": "2002-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311913", "@fin": "2005-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311914", "@fin": "2006-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311915", "@fin": "2011-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642467", "@fin": "2011-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381022", "@fin": "2014-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028538153", "@fin": "2018-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426193", "@fin": "2019-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037986298", "@fin": "2020-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036443853", "@fin": "2021-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465113", "@fin": "2023-01-01", "@num": "1641", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041570706", "@fin": "2999-01-01", "@num": "1641", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – 1. En contrepartie des frais de dégrèvement et de non-valeurs qu'il prend à sa charge, l'Etat perçoit 3,60 % du montant des taxes suivantes :

- taxe foncière sur les propriétés bâties ;

- taxe foncière sur les propriétés non bâties ;

- taxe d'habitation due pour les locaux meublés non affectés à l'habitation principale ;

- taxe professionnelle ;

- taxe d'enlèvement des ordures ménagères ;

- taxe de balayage ;

- taxe pour frais de chambres d'agriculture ;

- taxe perçue au profit du budget annexe des prestations sociales agricoles ;

- taxe pour frais de chambres de commerce et d'industrie ;

- taxe pour frais de chambres de métiers ;

2. Sauf dispositions contraires, il en est de même pour les contributions et taxes qui sont établies et recouvrées comme en matière de contributions directes au profit de toutes collectivités, fonds ou organismes divers.

II. – Pour frais d'assiette et de recouvrement, l'Etat perçoit 5 % du montant des taxes visées au I ainsi que de la taxe d'habitation due pour les locaux meublés affectés à l'habitation principale. Ce taux est réduit à 4 % pour les impositions perçues au profit des collectivités locales et de leurs groupements.

" } }, "LEGIARTI000006312030": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1648 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1989-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312030", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312030.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1648AHXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 31 II, III Finances pour 1989 JORF 28 décembre 1988 en vigueur le 1er janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275461", "@num": "31", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 31 (V) JORF 28 décembre 1988 en vigueur le 1er janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000047623370", "@num": "1640 C", "#text": "Code général des impôts, CGI. - art. 1640 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179945", "@fin": "1995-10-27", "#text": "Sous-section II : Fonds national de péréquation.", "@debut": "1989-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162973", "@fin": "1995-10-27", "#text": "Section II : Fonds nationaux de péréquation", "@debut": "1989-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147094", "@fin": "2999-01-01", "#text": "Chapitre III : Fonds de péréquation", "@debut": "1989-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133857", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux Titres I à III bis", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312029", "@fin": "1989-01-01", "@num": "1648 D", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312030", "@fin": "1995-10-27", "@num": "1648 D", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312031", "@fin": "1996-05-12", "@num": "1648 D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312032", "@fin": "1999-03-31", "@num": "1648 D", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312033", "@fin": "2003-12-31", "@num": "1648 D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006312034", "@fin": "2011-01-01", "@num": "1648 D", "@etat": "ABROGE", "@debut": "2003-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. A compter de 1983, il est institué une cotisation de péréquation de la taxe professionnelle à la charge des établissements situés dans les communes où le taux global de cette taxe est inférieur au taux global moyen constaté l'année précédente au niveau national.
\n
\n
II. Cette cotisation est assise sur les bases nettes imposables des établissements mentionnés au I.
\n
Son taux est fixé à :
\n
1. 1 % dans les communes où le rapport entre le taux global de la taxe et le taux moyen mentionné au I est inférieur à 0,5. Ce taux est éventuellement réduit de telle sorte que la somme du taux global de la taxe et du taux de la cotisation ne puisse excéder la moitié du taux moyen national, augmentée du taux de cotisation prévu au 2 ;
\n
2. 0,75 % dans les communes où le rapport visé au 1 est supérieur ou égal à 0,5 et inférieur à 0,75. Ce taux est éventuellement réduit de telle sorte que la somme du taux global de la taxe et du taux de la cotisation ne puisse excéder les trois-quarts du taux moyen national, augmentés du taux de cotisation prévu au 3 ;
\n
\n
3. 0,5 % dans les communes où ce même rapport est supérieur ou égal à 0,75 et inférieur à 1. Ce taux est éventuellement réduit de telle sorte que la somme du taux global de la taxe et du taux de la cotisation ne puisse excéder le taux moyen national.
\n
\n
II bis. Les taux de 1 %, de 0,75 % et de 0,50 % visés au II sont majorés et respectivement portés à 1,70 %, 1,25 % et 0,8 % pour les impositions établies au titre de 1990 et des années suivantes.
\n
\n
III. A titre transitoire, le taux de la cotisation de péréquation pour 1983 est fixé à 0,75 % dans le cas visé au II-1.
\n
\n
IV. Le taux global de taxe professionnelle est égal à la somme du taux perçu au profit des collectivités locales et de leurs groupements dotés d'une fiscalité propre.
\n
" } }, "LEGIARTI000006312751": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1668", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006312751", "URL": "article/LEGI/ARTI/00/00/06/31/27/LEGIARTI000006312751.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1668AAXXXXXAC" } }, "NOTA": { "CONTENU": "[*Nota : Loi 88-1149 1988-12-23 art. 12 VIII : \"Le montant des acomptes prévus au premier alinéa du 1 de l'article 1668 du code général des impôts qui sont échus au cours d'exercices ouverts après le 31 décembre 1988 est fixé à 40,5 p. 100 du bénéfice de référence.
\n Pour l'application de l'article 1668 du code général des impôts, l'acompte échu le 20 novembre 1988 est réduit d'un montant égal à 1,5 p. 100 du bénéfice de référence\"*].
" }, "LIENS": { "LIEN": [ { "#text": "CGI 219 I c", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 223 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 358 A CGIAN3 366", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 12 VIII", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275446", "@num": "12", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 12 () JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000020042337", "@num": "93", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 93 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000029355581", "@num": "1668 B", "#text": "Code général des impôts, CGI. - art. 1668 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178453", "@num": "1668 D", "#text": "Code général des impôts, CGI. - art. 1668 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641215", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473827", "@num": "1681 septies", "#text": "Code général des impôts, CGI. - art. 1681 septies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805569", "@num": "1731 A", "#text": "Code général des impôts, CGI. - art. 1731 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812327", "@num": "1920", "#text": "Code général des impôts, CGI. - art. 1920 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021682361", "@num": "223 N", "#text": "Code général des impôts, CGI. - art. 223 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658088", "@num": "234 duodecies", "#text": "Code général des impôts, CGI. - art. 234 duodecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417109", "@num": "235 ter ZAA", "#text": "Code général des impôts, CGI. - art. 235 ter ZAA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622241", "@num": "102 ZB", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 ZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625148", "@num": "358", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 358 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299811", "@num": "359", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 359 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624817", "@num": "360", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 360 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625152", "@num": "46 quater-0 ZJ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025033216", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162898", "@fin": "2999-01-01", "#text": "1 : Impôts directs et taxes assimilées. Impôt sur le revenu. Impôt sur les sociétés. Droits et pénalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147232", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133930", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049234487", "@fin": "1950-10-10", "@num": "1668", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049326718", "@fin": "1979-07-01", "@num": "1668", "@etat": "MODIFIE", "@debut": "1950-10-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312749", "@fin": "1986-07-12", "@num": "1668", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312750", "@fin": "1988-12-28", "@num": "1668", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312751", "@fin": "1989-12-30", "@num": "1668", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312752", "@fin": "1990-06-15", "@num": "1668", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312753", "@fin": "1991-06-24", "@num": "1668", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312754", "@fin": "1991-12-31", "@num": "1668", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312755", "@fin": "1993-01-01", "@num": "1668", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312756", "@fin": "1995-10-27", "@num": "1668", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312757", "@fin": "1997-04-11", "@num": "1668", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312758", "@fin": "1998-04-22", "@num": "1668", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312759", "@fin": "1999-03-31", "@num": "1668", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312760", "@fin": "2000-03-31", "@num": "1668", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312761", "@fin": "2001-03-31", "@num": "1668", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312762", "@fin": "2002-01-01", "@num": "1668", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312763", "@fin": "2005-01-01", "@num": "1668", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312764", "@fin": "2005-12-31", "@num": "1668", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312765", "@fin": "2007-01-01", "@num": "1668", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312766", "@fin": "2010-05-01", "@num": "1668", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178455", "@fin": "2010-05-01", "@num": "1668", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201898", "@fin": "2013-01-01", "@num": "1668", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947362", "@fin": "2014-01-01", "@num": "1668", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447661", "@fin": "2015-01-01", "@num": "1668", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355587", "@fin": "2017-01-01", "@num": "1668", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805495", "@fin": "2019-01-01", "@num": "1668", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988217", "@fin": "2019-06-08", "@num": "1668", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686414", "@fin": "2020-01-01", "@num": "1668", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033836779", "@fin": "2999-01-01", "@num": "1668", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. L'impôt sur les sociétés est payé au comptable du Trésor chargé du recouvrement des impôts directs en quatre termes déterminés provisoirement d'après le résultat du dernier exercice clos et calculé sur le bénéfice imposable et, en ce qui concerne les sociétés nouvellement créées, sur le produit évalué à 5 % du capital social.
\n
Les paiements doivent être effectués dans les vingt premiers jours des mois de février, mai, août et novembre de chaque année.
\n
Les sociétés créées à compter du 1er janvier 1977 sont, au cours des douze premiers mois de leur activité, dispensées du versement des acomptes calculés sur la base de leur capital.
\n
2. Dès la remise de la déclaration prévue à l'article 223-1, il est procédé à une liquidation de l'impôt dû à raison des résultats de la période visée par cette déclaration. S'il résulte de cette liquidation un complément d'impôt au profit du Trésor, il est immédiatement acquitté. Si la liquidation fait apparaître que les acomptes versés sont supérieurs à l'impôt dû, l'excédent, défalcation faite des autres impôts directs dus par l'entreprise, est restitué dans les trente jours de la date de dépôt des bordereaux-avis de versement.
\n
\n
3. Les modalités d'application du présent article sont fixées par décret (1).
\n
\n
4. Le supplément d'impôt prévu au c du paragraphe I de l'article 219 est acquitté le dernier jour du mois qui suit la mise en paiement de la distribution.
\n
\n
1) Annexe III, art. 358 à 366.
\n
" } }, "LEGIARTI000006316169": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R45 D-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1989-06-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006316169", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316169.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR045ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI L45 D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 15 V Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006325710", "@num": "2", "#text": "Décret n°89-353 du 5 juin 1989 - art. 2 () JORF 7 juin 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000699654", "@nortexte": "BUDF8910028D", "@numtexte": "89-353", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-06-05" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163134", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@debut": "1984-08-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316169", "@fin": "1991-06-24", "@num": "R45 D-1", "@etat": "MODIFIE", "@debut": "1989-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316170", "@fin": "1996-05-12", "@num": "R45 D-1", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316171", "@fin": "2001-03-31", "@num": "R45 D-1", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316172", "@fin": "2007-01-01", "@num": "R45 D-1", "@etat": "PERIME", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les conclusions des contrôles des dépenses de formation exposées au titre du crédit d'impôt-formation mentionné à l'article L45 D sont communiquées à l'administration des impôts qui les notifie dans les conditions prévues au présent livre.
\n
" } }, "LEGIARTI000006316170": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R45 D-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316170", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316170.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR045ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 15 V Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006325709", "@num": "1", "#text": "Décret n°89-353 du 5 juin 1989 - art. 1 (V) JORF 7 juin 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000699654", "@nortexte": "BUDF8910028D", "@numtexte": "89-353", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-06-05" }, { "@id": "LEGIARTI000006325710", "@num": "2", "#text": "Décret n°89-353 du 5 juin 1989 - art. 2 () JORF 7 juin 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000699654", "@nortexte": "BUDF8910028D", "@numtexte": "89-353", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-06-05" }, { "@id": "JORFTEXT000000537663", "#text": "Décret 91-882 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000537663", "@nortexte": "BUDF9100022D", "@numtexte": "91-882", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "LEGIARTI000006315016", "@num": "L45 D", "#text": "Livre des procédures fiscales - art. L45 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811221", "@num": "R950-24", "#text": "Code du travail - art. R950-24 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163134", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@debut": "1984-08-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316169", "@fin": "1991-06-24", "@num": "R45 D-1", "@etat": "MODIFIE", "@debut": "1989-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316170", "@fin": "1996-05-12", "@num": "R45 D-1", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316171", "@fin": "2001-03-31", "@num": "R45 D-1", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316172", "@fin": "2007-01-01", "@num": "R45 D-1", "@etat": "PERIME", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contrôles de la réalité et du bien-fondé des dépenses de formation exposées au titre du crédit d'impôt-formation mentionné à l'article L. 45 D, effectués par les agents commissionnés par l'autorité administrative de l'Etat chargée de la formation professionnelle, peuvent être opérés soit sur pièces, soit sur place conformément à la procédure prévue à l'article R. 950-24 du code du travail.
\n
A l'occasion des contrôles sur place, les employeurs sont tenus de présenter les documents comptables prévus au titre II du livre Ier du code de commerce ainsi que tous documents et pièces de nature à justifier de la réalité et du bien-fondé des dépenses exposées au titre du crédit d'impôt-formation.
\n
Les conclusions des contrôles sont communiqués à l'employeur et à l'administration des impôts qui les notifie dans les conditions prévues au présent livre.
" } }, "LEGIARTI000006316171": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R45 D-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006316171", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316171.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR045ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 15 V Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006711521", "@num": "1", "#text": "Décret n°91-1083 du 16 octobre 1991 - art. 1 () JORF 19 octobre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000344406", "@nortexte": "TEFF9104000D", "@numtexte": "91-1083", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-16" }, { "@id": "LEGIARTI000006711522", "@num": "2", "#text": "Décret n°91-1083 du 16 octobre 1991 - art. 2 () JORF 19 octobre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000344406", "@nortexte": "TEFF9104000D", "@numtexte": "91-1083", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-16" }, { "@id": "JORFTEXT000000377595", "#text": "Décret 96-557 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000377595", "@nortexte": "BUDF9600022D", "@numtexte": "96-557", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-21" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail R991-1 à R991-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315016", "@num": "L45 D", "#text": "Livre des procédures fiscales - art. L45 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163134", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@debut": "1984-08-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316169", "@fin": "1991-06-24", "@num": "R45 D-1", "@etat": "MODIFIE", "@debut": "1989-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316170", "@fin": "1996-05-12", "@num": "R45 D-1", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316171", "@fin": "2001-03-31", "@num": "R45 D-1", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316172", "@fin": "2007-01-01", "@num": "R45 D-1", "@etat": "PERIME", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contrôles de la réalité et du bien-fondé des dépenses de formation exposées au titre du crédit d'impôt-formation mentionné à l'article L. 45 D, effectués par les agents commissionnés par l'autorité administrative de l'Etat chargée de la formation professionnelle, peuvent être opérés soit sur pièces, soit sur place conformément à la procédure prévue aux articles R. 991-1 à R. 991-8 du code du travail.
\n
A l'occasion des contrôles sur place, les employeurs sont tenus de présenter les documents comptables prévus au titre II du livre Ier du code de commerce ainsi que tous documents et pièces de nature à justifier de la réalité et du bien-fondé des dépenses exposées au titre du crédit d'impôt-formation.
\n
Les conclusions des contrôles sont communiqués à l'employeur et à l'administration des impôts qui les notifie dans les conditions prévues au présent livre.
" } }, "LEGIARTI000006316544": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006316544", "URL": "article/LEGI/ARTI/00/00/06/31/65/LEGIARTI000006316544.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAFAIXXXXXX005AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006468731", "@num": "1", "#text": "Loi n°66-455 du 2 juillet 1966 - art. 1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000880388", "@numtexte": "66-455", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-02" }, { "@id": "LEGIARTI000006316420", "@num": "1", "#text": "Ordonnance n°67-837 du 28 septembre 1967 - art. 1 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000889064", "@numtexte": "67-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "LEGIARTI000006292722", "@num": "3", "#text": "Loi n°72-651 du 11 juillet 1972 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000322099", "@numtexte": "72-651", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-11" }, { "@id": "LEGIARTI000019265417", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 74-I Finances pour 1989 JORF 28 décembre 1988 rectificatif JORF 14 janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006307351", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307998", "@num": "158 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308577", "@num": "209 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308776", "@num": "223 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310619", "@num": "830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006219609", "@num": "L125-3", "#text": "Code de commerce. - art. L125-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062318", "@num": "208", "#text": "Code général des impôts, CGI. - art. 208 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084359", "@fin": "2999-01-01", "#text": "Section II : Statut des sociétés immobilières pour le commerce et l'industrie.", "@debut": "1968-08-02" } ] }, "@cid": "JORFTEXT000000889064", "@num": "67-837", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n°67-837 du 28 septembre 1967 RELATIVE AUX OPERATIONS DE CREDIT-BAIL ET AUX SOCIETES IMMOBILIERES POUR LE COMMERCE ET L'INDUSTRIE (SICOMI)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000889064", "@c_titre_court": "Ordonnance n°67-837 du 28 septembre 1967" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 67-837 du 28 septembre 1967 relative aux opérations de crédit-bail et aux sociétés immobilières pour le commerce et l'industrie", "@debut": "1967-09-29", "@id_txt": "LEGITEXT000006069298", "@c_titre_court": "Ordonnance n° 67-837 du 28 septembre 1967" } ], "@date_publi": "1967-09-29", "@date_signature": "1967-09-28" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316544", "@fin": "2999-01-01", "@num": "5", "@etat": "VIGUEUR", "@debut": "1988-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Peuvent seules être autorisées à prendre et à conserver la dénomination de \"sociétés immobilières pour le commerce et l'industrie\" les sociétés qui satisfont aux conditions suivantes :
\n
a) Etre constituées sous la forme de société anonyme ou de société à responsabilité limitée ;
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b) Avoir pour objet exclusif la location d'immeubles à usage professionnel.
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La propriété des immeubles loués peut être transférée aux utilisateurs dans le cadre d'un contrat de crédit-bail régi par l'article 1er de la loi n° 66-455 du 2 juillet 1966, modifié par l'article 1er de la présente ordonnance ;
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Les sociétés immobilières pour le commerce et l'industrie peuvent exercer leur activité à l'étranger , directement ou par l' intermédiaire de filiales, dans les Etats ou territoires ayant conclu avec la France une convention d'assistance administrative.
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c) Fonctionner conformément à des statuts qui auront été préalablement approuvés par arrêté du ministre de l'économie et des finances.
" } }, "LEGIARTI000006317592": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006317592", "URL": "article/LEGI/ARTI/00/00/06/31/75/LEGIARTI000006317592.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX006AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 4 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006317592", "@fin": "2007-09-01", "@num": "6", "@etat": "PERIME", "@debut": "1988-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A compter de l'imposition des revenus de 1989, les contribuables mariés peuvent bénéficier de la réduction d'impôt instituée par le paragraphe II de l'article 4 de la présente loi à raison des dépenses nécessitées par l'hébergement dans un établissement de long séjour ou une section de cure médicale d'un des conjoints âgé de plus de soixante-dix ans.
\n
" } }, "LEGIARTI000006317593": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "14", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006317593", "URL": "article/LEGI/ARTI/00/00/06/31/75/LEGIARTI000006317593.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX014AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 44 sexies, 44 septies, 223 septies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006311544", "@num": "1383 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1383 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311648", "@num": "1464 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1464 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312514", "@num": "1602 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1602 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308589", "@num": "209 quater E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 quater E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302925", "@num": "44 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 44 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302397", "@num": "44 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 44 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310463", "@num": "810", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 810 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006317593", "@fin": "2007-09-01", "@num": "14", "@etat": "PERIME", "@debut": "1988-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A. et B. Paragraphes modificateurs
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C. - Les sociétés exonérées d'impôt sur les sociétés en application des articles 44 sexies et 44 septies du code général des impôts sont exonérées de l'imposition forfaitaire annuelle prévue à l'article 223 septies du même code au titre des mêmes périodes et dans les mêmes proportions.
\n
D. et E. Paragraphes modificateurs
\n
" } }, "LEGIARTI000006317595": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006317595", "URL": "article/LEGI/ARTI/00/00/06/31/75/LEGIARTI000006317595.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX020AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231 bis K, 231 bis L", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006308822", "@num": "225", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 225 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308904", "@num": "231 bis F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303785", "@num": "231 bis I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308916", "@num": "231 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308924", "@num": "235 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308955", "@num": "235 ter E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307824", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1989 (n° 88-1149 du 23 décembre 1988) (1)‎", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006317595", "@fin": "2019-01-01", "@num": "20", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037387259", "@fin": "2999-01-01", "@num": "20", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les rémunérations versées aux apprentis par les entreprises qui emploient au plus dix salariés sont exonérées de la taxe sur les salaires, de la taxe d'apprentissage et des participations des employeurs au développement de la formation professionnelle continue et à l'effort de construction.
\n
II. Paragraphe modificateur
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III. - Les rémunérations exonérées de la taxe sur les salaires en application des articles 231 bis K et 231 bis L du code général des impôts sont exonérées de la taxe d'apprentissage et des participations des employeurs au développement de la formation professionnelle continue et à l'effort de construction.
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IV. Paragraphe modificateur
" } }, "LEGIARTI000006317599": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1989-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317599", "URL": "article/LEGI/ARTI/00/00/06/31/75/LEGIARTI000006317599.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX039AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1414 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988 en vigueur le 1er janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-935 1989-12-29 art. 6 Finances pour 1990 JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006312073", "@num": "1414 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306094", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006317599", "@fin": "1989-12-30", "@num": "39", "@etat": "ABROGE", "@debut": "1989-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
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II. - Le dégrèvement de taxe d'habitation prévu à l'article 1414 A du même code est applicable, dans les mêmes conditions, aux contribuables dont la cotisation d'impôt sur le revenu au titre de l'année précédente n'excède pas 1 500 F. Toutefois, le pourcentage prévu à cet article est, pour ces contribuables, fixé à 15 p. 100. La limite de 1 500 F est indexée chaque année comme la septième tranche du barème de l'impôt sur le revenu.
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III. - Les dispositions des paragraphes I et II du présent article s'appliquent aux impositions établies au titre de 1989 et des années suivantes.
" } }, "LEGIARTI000006317667": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "29", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1989-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006317667", "URL": "article/LEGI/ARTI/00/00/06/31/76/LEGIARTI000006317667.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEELXXXXXX029AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000880778", "#text": "Loi 84-1208 1984-12-29 art. 25 Finances pour 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000878230", "#text": "Loi 85-1403 1985-12-30 art. 10 Finances pour 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000317305", "#text": "Loi 86-1317 1986-12-30 art. 37 Finances pour 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000317543", "#text": "Loi 87-1060 1987-12-30 art. 36 Finances pour 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 29 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163166", "@fin": "2999-01-01", "#text": "c) Mesures diverses.", "@debut": "1989-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147434", "@fin": "2999-01-01", "#text": "B. : Mesures fiscales", "@debut": "1989-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134053", "@fin": "2999-01-01", "#text": "I. : Impôts et revenus autorisés", "@debut": "1989-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114684", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions relatives aux ressources", "@debut": "1989-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084517", "@fin": "2999-01-01", "#text": "Première partie : Conditions générales de l'équilibre financier", "@debut": "1989-12-30" } ] }, "@cid": "JORFTEXT000018687845", "@nor": "ECOX8900115L", "@num": "89-935", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000018687845", "@c_titre_court": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990" }, { "@fin": "2999-01-01", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (1)", "@debut": "1989-12-30", "@id_txt": "LEGITEXT000006069133", "@c_titre_court": "Loi n° 89-935 du 29 décembre 1989" } ], "@date_publi": "1989-12-30", "@date_signature": "1989-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006317667", "@fin": "2007-09-01", "@num": "29", "@etat": "PERIME", "@debut": "1989-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le prélèvement institué par l'article 25 de la loi de finances pour 1985 (n° 84-1208 du 29 décembre 1984), modifié par les articles 10 de la loi de finances pour 1986 (n° 85-1403 du 30 décembre 1985), 37 de la loi de finances pour 1987 (n° 86-1317 du 30 décembre 1986), 36 de la loi de finances pour 1988 (n° 87-1060 du 30 décembre 1987) et 29 de la loi de finances pour 1989 (n° 88-1149 du 23 décembre 1988), est reconduit pour 1990 ; à cette fin, les années 1987, 1988 et 1989 mentionnées à cet article sont respectivement remplacées par les années 1988, 1989 et 1990.
\n
" } }, "LEGIARTI000006317689": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1990-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317689", "URL": "article/LEGI/ARTI/00/00/06/31/76/LEGIARTI000006317689.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEELXXXXXX049AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000313484", "#text": "Loi 48-957 1948-06-09", "@sens": "source", "@cidtexte": "JORFTEXT000000313484", "@numtexte": "48-957", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1948-06-09" }, { "@id": "JORFTEXT000000692445", "#text": "Loi 49-420 1949-03-25", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "LEGIARTI000006465923", "@num": "1", "#text": "Loi n°51-695 du 24 mai 1951 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000888570", "@numtexte": "51-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000693389", "#text": "Loi 52-870 1952-07-22", "@sens": "source", "@cidtexte": "JORFTEXT000000693389", "@numtexte": "52-870", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1952-07-22" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 54 II, III, VII", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006792471", "@num": "L321-9", "#text": "Code de la mutualité - art. L321-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006114685", "@fin": "2999-01-01", "#text": "Titre II : Dispositions relatives aux charges", "@debut": "1990-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084517", "@fin": "2999-01-01", "#text": "Première partie : Conditions générales de l'équilibre financier", "@debut": "1989-12-30" } ] }, "@cid": "JORFTEXT000018687845", "@nor": "ECOX8900115L", "@num": "89-935", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000018687845", "@c_titre_court": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990" }, { "@fin": "2999-01-01", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (1)", "@debut": "1989-12-30", "@id_txt": "LEGITEXT000006069133", "@c_titre_court": "Loi n° 89-935 du 29 décembre 1989" } ], "@date_publi": "1989-12-30", "@date_signature": "1989-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006317689", "@fin": "2999-01-01", "@num": "49", "@etat": "VIGUEUR", "@debut": "1990-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à V. Paragraphes modificateurs
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VI. - Les dispositions de la loi n° 49-420 du 25 mars 1949 précitée sont applicables aux rentes perpétuelles constituées entre particuliers antérieurement au 1er janvier 1989.
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Le capital correspondant à la rente en perpétuel dont le rachat aura été demandé postérieurement au 30 septembre 1989 sera calculé, nonobstant toutes clauses ou conventions contraires, en tenant compte de la majoration dont cette rente a bénéficié ou aurait dû bénéficier en vertu de la présente loi.
\n
VII. - Les actions ouvertes par la loi n° 49-420 du 25 mars 1949 précitée, complétée par la loi n° 52-870 du 22 juillet 1952 et modifiée par la loi de finances pour 1989 (n° 88-1149 du 23 décembre 1988), pourront à nouveau être intentées pendant un délai de deux ans à dater de la publication de la présente loi.
\n
\n
VIII. - Les taux de majoration fixés au paragraphe IV ci-dessus sont applicables, sous les mêmes conditions de date, aux rentes viagères visées par la loi n° 48-957 du 9 juin 1948 portant majoration des rentes viagères constituées au profit des anciens combattants auprès des caisses autonomes mutualistes et par l'article 1er de la loi n° 51-695 du 24 mai 1951 précitée, ainsi qu'aux rentes constituées par l'intermédiaire des sociétés mutualistes au profit des bénéficiaires de la majoration attribuée en application de l'article L. 321-9 du code de la mutualité.
\n
" } }, "LEGIARTI000006317995": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006317995", "URL": "article/LEGI/ARTI/00/00/06/31/79/LEGIARTI000006317995.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFDXXXXXX046AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274247", "@num": "25", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000880778", "#text": "Loi 84-1208 1984-12-29 art. 25 Finances pour 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000878230", "#text": "Loi 85-1403 1985-12-30 art. 10 Finances pour 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000317305", "#text": "Loi 86-1317 1986-12-30 Finances pour 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000317543", "#text": "Loi 87-1060 1987-12-30 Finances pour 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 29 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-935 1989-12-29 art. 29 Finances pour 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000717191", "#text": "LOI 90-1168 1990-12-29 Finances pour 1991 JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006303917", "@num": "235 ter Z", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter Z (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147450", "@fin": "2999-01-01", "#text": "e) Mesures diverses.", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134065", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114701", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET REVENUS AUTORISÉS", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084532", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "1990-12-30" } ] }, "@cid": "JORFTEXT000000717191", "@nor": "ECOX9000140L", "@num": "90-1168", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1991 (n° 90-1168 du 29 décembre 1990) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000717191", "@c_titre_court": "Loi n° 90-1168 du 29 décembre 1990" }, { "@fin": "2999-01-01", "#text": "Loi n° 90-1168 du 29 décembre 1990 de finances pour 1991 (1)", "@debut": "1990-12-30", "@id_txt": "LEGITEXT000006076956", "@c_titre_court": "Loi n° 90-1168 du 29 décembre 1990" } ], "@date_publi": "1990-12-30", "@date_signature": "1990-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006317995", "@fin": "2999-01-01", "@num": "46", "@etat": "VIGUEUR", "@debut": "1990-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le prélèvement institué par l'article 25 de la loi de finances pour 1985 (n° 84-1208 du 29 décembre 1984), modifié par les articles 10 de la loi de finances pour 1986 (n° 85-1403 du 30 décembre 1985), 37 de la loi de finances pour 1987 (n° 86-1317 du 30 décembre 1986), 36 de la loi de finances pour 1988 (n° 87-1060 du 30 décembre 1987), par l'article 29 de la loi de finances pour 1989 (n° 88-1149 du 23 décembre 1988) et par l'article 29 de la loi de finances pour 1990 (n° 89-935 du 29 décembre 1989), est reconduit pour 1991 ; à cette fin, les années 1988, 1989 et 1990 mentionnées à cet article sont respectivement remplacées par les années 1989, 1990 et 1991.
\n
" } }, "LEGIARTI000006322456": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-27", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006322456", "URL": "article/LEGI/ARTI/00/00/06/32/24/LEGIARTI000006322456.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEKYXXXXXX046AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1647", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000874213", "#text": "Loi 59-1454 1959-12-26 art. 84, art. 87 Finances pour 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFARTI000001681428", "@num": "84", "#text": "Loi n°59-1454 du 26 décembre 1959 - art. 84, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000691977", "#text": "Loi 65-997 1965-11-29 art. 72 Finances pour 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000691977", "@numtexte": "65-997", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-11-29" }, { "@id": "JORFTEXT000000522254", "#text": "Loi 76-1232 1976-12-29 art. 42 Finances pour 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 52 Finances pour 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000319977", "#text": "Loi 83-1179 1983-12-29 art. 25 Finances pour 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000512205", "#text": "Loi 86-1067 1986-09-30 art. 44, art. 45, art. 49", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006420543", "@num": "45", "#text": "Loi n°86-1067 du 30 septembre 1986 - art. 45 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000046195937", "@num": "53", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 62 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000767907", "#text": "Loi 2000-1353 2000-12-30 art. 8 Finances rectificative pour 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006321043", "@num": "22", "#text": "Loi n°2001-692 du 1 août 2001 - art. 22 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000394028", "@nortexte": "ECOX0104681L", "@numtexte": "2001-692", "@typelien": "CITATION", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2001-08-01" }, { "@id": "JORFTEXT000000612133", "#text": "Loi 2003-1311 2003-12-30 art. 59 Finances pour 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000789373", "#text": "Loi 2004-1484 2004-12-30 art. 55 Finances pour 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000634802", "#text": "Loi 2005-1719 2005-12-30 Finances pour 2006 JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000023380182", "@num": "51", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000021575647", "@num": "51", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 51", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023347281", "@num": "55", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 55", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000033816899", "@num": "40", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000028402783", "@num": "132", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 132", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028402569", "@num": "44", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 44", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031175534", "@num": "1", "#text": "DÉCRET n°2015-1137 du 14 septembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031174866", "@nortexte": "FCPS1516768D", "@numtexte": "2015-1137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-09-14" }, { "@id": "LEGIARTI000034532626", "@num": "8", "#text": "Arrêté du 3 mars 2017 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000034519219", "@nortexte": "ECFP1705131A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-03" }, { "@id": "LEGIARTI000042377996", "@num": "1", "#text": "Décret n°2020-1190 du 29 septembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042376424", "@nortexte": "TERB2023658D", "@numtexte": "2020-1190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-09-29" }, { "@id": "LEGIARTI000042484596", "@num": "1", "#text": "Décret n°2020-1314 du 30 octobre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042481888", "@nortexte": "ECOT2027225D", "@numtexte": "2020-1314", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-10-30" }, { "@id": "LEGIARTI000050757714", "@num": "2", "#text": "LOI n°2024-1167 du 6 décembre 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000050754939", "@nortexte": "BCPX2428679L", "@numtexte": "2024-1167", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-12-06" }, { "@id": "LEGIARTI000036433153", "@num": "L2334-7-3", "#text": "Code général des collectivités territoriales - art. L2334-7-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849972", "@num": "L2336-3", "#text": "Code général des collectivités territoriales - art. L2336-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041473687", "@num": "L2531-13", "#text": "Code général des collectivités territoriales - art. L2531-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046901883", "@num": "L3332-1-1", "#text": "Code général des collectivités territoriales - art. L3332-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875754", "@num": "L3662-2", "#text": "Code général des collectivités territoriales - art. L3662-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033852441", "@num": "L5211-28", "#text": "Code général des collectivités territoriales - art. L5211-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816595", "@num": "1647-0 B septies", "#text": "Code général des impôts, CGI. - art. 1647-0 B septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147652", "@fin": "2999-01-01", "#text": "B. - Mise en oeuvre de la loi organique relative aux lois de finances.", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134237", "@fin": "2999-01-01", "#text": "II - RESSOURCES AFFECTÉES", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114822", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084661", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'EQUILIBRE FINANCIER", "@debut": "2005-12-31" } ] }, "@cid": "JORFTEXT000000634802", "@nor": "ECOX0500239L", "@num": "2005-1719", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2005-1719 du 30 décembre 2005 de finances pour 2006 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000634802", "@c_titre_court": "Loi n°2005-1719 du 30 décembre 2005" }, { "@fin": "2999-01-01", "#text": "Loi n° 2005-1719 du 30 décembre 2005 de finances pour 2006 (1).", "@debut": "2005-12-31", "@id_txt": "LEGITEXT000006053032", "@c_titre_court": "Loi n° 2005-1719 du 30 décembre 2005" } ], "@date_publi": "2005-12-31", "@date_signature": "2005-12-30", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006322456", "@fin": "2006-12-27", "@num": "46", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006322457", "@fin": "2007-12-28", "@num": "46", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924119", "@fin": "2008-12-29", "@num": "46", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020031713", "@fin": "2009-01-01", "@num": "46", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051410", "@fin": "2010-01-01", "@num": "46", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020541394", "@fin": "2009-12-31", "@num": "46", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021630091", "@fin": "2010-01-01", "@num": "46", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642119", "@fin": "2010-05-09", "@num": "46", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022193755", "@fin": "2011-01-01", "@num": "46", "@etat": "MODIFIE", "@debut": "2010-05-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380294", "@fin": "2011-12-30", "@num": "46", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074706", "@fin": "2013-01-01", "@num": "46", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947950", "@fin": "2014-01-01", "@num": "46", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028426797", "@fin": "2014-11-08", "@num": "46", "@etat": 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I. - Sont clos à la date du 31 décembre 2005 les comptes d'avances et les comptes de prêts suivants :
\n
- le compte de prêts n° 903-05 Prêts du Fonds de développement économique et social ;
\n
- le compte de prêts n° 903-07 Prêts du Trésor à des Etats étrangers et à l'Agence française de développement en vue de favoriser le développement économique et social ;
\n
- le compte de prêts n° 903-15 Avances du Trésor consolidées par transformation en prêts du Trésor ;
\n
- le compte de prêts n° 903-17 Prêts du Trésor à des Etats étrangers pour la consolidation de dettes envers la France ;
\n
- le compte d'avances n° 903-52 Avances aux départements sur le produit de la taxe différentielle sur les véhicules à moteur ;
\n
- le compte d'avances n° 903-53 Avances aux collectivités et établissements publics, territoires, établissements et Etats d'outre-mer ;
\n
- le compte d'avances n° 903-54 Avances sur le montant des impositions revenant aux départements, communes, établissements et divers organismes ;
\n
- le compte d'avances n° 903-58 Avances à divers services de l'Etat ou organismes gérant des services publics ;
\n
- le compte d'avances n° 903-59 Avances à des particuliers et associations ;
\n
- le compte d'avances n° 903-60 Avances aux organismes de l'audiovisuel public.
\n
II. - A compter du 1er janvier 2006, il est ouvert dans les écritures du Trésor un compte de concours financiers intitulé Avances aux collectivités territoriales.
\n
Le ministre chargé du budget est l'ordonnateur principal de ce compte, qui reprend en balance d'entrée le solde des opérations antérieurement enregistrées par les comptes d'avances n° 903-53 Avances aux collectivités et établissements publics, territoires, établissements et Etats d'outre-mer et n° 903-54 Avances sur le montant des impositions revenant aux départements, communes, établissements et divers organismes.
\n
Ce compte comporte deux sections.
\n
La première section retrace, respectivement en dépenses et en recettes, le versement et le remboursement des avances aux collectivités et établissements publics, territoires et établissements d'outre-mer.
\n
La seconde section retrace, respectivement en dépenses et en recettes, le versement et le remboursement des avances sur le montant des impositions revenant aux régions, départements, communes, établissements et divers organismes.
\n
Cette section retrace notamment le versement de la part du produit de la taxe intérieure de consommation sur les produits pétroliers affectée à chaque département en application du I de l'article 59 de la loi de finances pour 2004 (n° 2003-1311 du 30 décembre 2003), dans les conditions suivantes :
\n
1° Cette part est versée mensuellement, à raison d'un douzième du montant du droit à compensation du département ;
\n
2° Si le produit affecté à chaque département en vertu du pourcentage de la fraction de tarif qui lui est attribué par la loi de finances représente un montant annuel supérieur au montant total de son droit à compensation au titre de l'allocation de revenu minimum d'insertion et de l'allocation de revenu de solidarité, la différence fait l'objet d'un versement complémentaire dès ce montant connu.
\n
III. - A compter du 1er janvier 2006, il est ouvert dans les écritures du Trésor un compte de concours financiers intitulé : Prêts et avances à des particuliers ou à des organismes privés.
\n
Le ministre chargé du budget est l'ordonnateur principal de ce compte, qui reprend en balance d'entrée le solde des opérations antérieurement enregistrées par le compte de prêts n° 903-05 Prêts du Fonds de développement économique et social et par le compte d'avances n° 903-59 Avances à des particuliers et associations.
\n
Ce compte retrace, respectivement en dépenses et en recettes, le versement et le remboursement des :
\n
1° Avances aux fonctionnaires de l'Etat pour l'acquisition de moyens de transport ;
\n
2° Avances aux agents de l'Etat pour l'amélioration de l'habitat ;
\n
3° Avances aux associations participant à des tâches d'intérêt général ;
\n
4° Avances aux agents de l'Etat à l'étranger pour la prise en location d'un logement ;
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5° Prêts pour le développement économique et social.
\n
IV. - A compter du 1er janvier 2006, il est ouvert dans les écritures du Trésor un compte de concours financiers intitulé : Prêts à des Etats étrangers.
\n
Le ministre chargé de l'économie est l'ordonnateur principal de ce compte, qui reprend en balance d'entrée le solde des opérations antérieurement enregistrées par les comptes de prêts n° 903-07 Prêts du Trésor à des Etats étrangers et à l'Agence française de développement en vue de favoriser le développement économique et social et n° 903-17 Prêts du Trésor à des Etats étrangers pour la consolidation de dettes envers la France.
\n
Ce compte comporte trois sections.
\n
La première section retrace, respectivement en dépenses et en recettes, le versement et le remboursement des prêts consentis à des Etats émergents en vue de faciliter la réalisation de projets d'infrastructure.
\n
La deuxième section retrace, respectivement en dépenses et en recettes, le versement et le remboursement des prêts consentis à des Etats étrangers pour consolidation de dette envers la France.
\n
La troisième section retrace, respectivement en dépenses et en recettes, le versement et le remboursement des prêts consentis à l'Agence française de développement en vue de favoriser le développement économique et social dans des Etats étrangers.
\n
V. - A compter du 1er janvier 2006, il est ouvert dans les écritures du Trésor un compte de concours financiers intitulé :
\n Avances à divers services de l'Etat ou organismes gérant des services publics.
\n
Le ministre chargé du budget est l'ordonnateur principal de ce compte, qui reprend en balance d'entrée le solde des opérations antérieurement enregistrées par le compte d'avances n° 903-58 Avances à divers services de l'Etat ou organismes gérant des services publics.
\n
Ce compte retrace, respectivement en dépenses et en recettes, le versement et le remboursement des :
\n
1° Avances du Trésor octroyées à l'Agence centrale des organismes d'intervention dans le secteur agricole ;
\n
2° Avances du Trésor octroyées à d'autres services de l'Etat ou organismes gérant des services publics.
\n
VI. - 1. A compter du 1er janvier 2006, il est ouvert dans les écritures du Trésor un compte de concours financiers intitulé :
\n Avances à l'audiovisuel public.
\n
Le ministre chargé du budget est l'ordonnateur principal de ce compte, qui reprend en balance d'entrée le solde des opérations antérieurement enregistrées par le compte d'avances n° 903-60 Avances aux organismes de l'audiovisuel public.
\n
Ce compte retrace :
\n
1° En dépenses : le montant des avances accordées aux sociétés et à l'établissement public visés par les articles 44, 45 et 49 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication ;
\n
2° En recettes : d'une part, les remboursements d'avances correspondant au produit de la redevance audiovisuelle, déduction faite des frais d'assiette et de recouvrement et du montant des intérêts sur les avances, et, d'autre part, le montant des dégrèvements de redevance audiovisuelle pris en charge par le budget général de l'Etat. Cette prise en charge par le budget général de l'Etat est limitée à 440 millions d'euros en 2006.
\n
Les frais d'assiette et de recouvrement sont calculés conformément au XI de l'article 1647 du code général des impôts.
\n
Le taux d'intérêt est celui des obligations ou bons du Trésor de même échéance que les avances ou, à défaut, d'échéance la plus proche.
\n
2. Les avances sont versées chaque mois aux organismes bénéficiaires à raison d'un douzième du montant prévisionnel des recettes du compte. Le montant des avances mensuelles est ajusté sur la base des recettes prévisionnelles attendues en fonction des mises en recouvrement dès que celles-ci sont connues.
\n
Le solde est versé lors des opérations de répartition des recettes arrêtées au 31 décembre de l'année considérée.
\n
Les versements ne peuvent avoir pour effet de porter les avances effectuées pendant l'année civile à un montant supérieur aux recettes effectives du compte.
\n
3. Si les encaissements de redevance nets en 2006 sont inférieurs à 2 280,5 millions d'euros, la limite de la prise en charge par le budget général de l'Etat prévue au cinquième alinéa (2°) du 1 est majorée à due concurrence.
\n
VII. - A compter du 1er janvier 2006, il est ouvert dans les écritures du Trésor un compte de concours financiers intitulé :
\n Accords monétaires internationaux qui retrace, respectivement en dépenses et en recettes, les opérations d'octroi et de remboursement des appels en garantie de convertibilité effectuées par le Trésor au profit des banques centrales liées à la France par un accord monétaire international.
\n
Le ministre chargé de l'économie est l'ordonnateur principal de ce compte.
\n
VIII. - Le compte de commerce n° 904-22 Gestion active de la dette et de la trésorerie de l'Etat est clos à la date du 31 décembre 2005.
\n
Les opérations antérieurement retracées sur ce compte sont reprises, à compter du 1er janvier 2006, au sein du compte de commerce prévu au II de l'article 22 de la loi organique n° 2001-692 du 1er août 2001 relative aux lois de finances.
\n
IX. - Le compte de commerce Liquidation d'établissements publics de l'Etat et d'organismes para-administratifs ou professionnels et liquidations diverses est désormais intitulé : Liquidation d'établissements publics de l'Etat et liquidations diverses.
\n
X. - Le compte d'opérations monétaires Compte d'émission des monnaies métalliques est désormais intitulé : Emissions des monnaies métalliques.
\n
XI. - Sont abrogés :
\n
- les articles 84 et 87 de la loi de finances pour 1960 (n° 59-1454 du 26 décembre 1959) ;
\n
- l'article 72 de la loi de finances pour 1966 (n° 65-997 du 29 novembre 1965) ;
\n
- l'article 42 de la loi de finances pour 1977 (n° 76-1232 du 29 décembre 1976) ;
\n
- l'article 52 de la loi de finances pour 1980 (n° 80-30 du 18 janvier 1980) ;
\n
- l'article 25 de la loi de finances pour 1984 (n° 83-1179 du 29 décembre 1983) ;
\n
- l'article 62 de la loi de finances pour 1989 (n° 88-1149 du 23 décembre 1988) ;
\n
- l'article 8 de la loi de finances rectificative pour 2000 (n° 2000-1353 du 30 décembre 2000) ;
\n
- les II et III de l'article 55 de la loi n° 2004-1484 du 30 décembre 2004 de finances pour 2005.
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art. 45 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000046195937", "@num": "53", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 62 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000767907", "#text": "Loi 2000-1353 2000-12-30 art. 8 Finances rectificative pour 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006321043", "@num": "22", "#text": "Loi n°2001-692 du 1 août 2001 - art. 22 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000394028", "@nortexte": "ECOX0104681L", "@numtexte": "2001-692", "@typelien": "CITATION", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2001-08-01" }, { "@id": "JORFTEXT000000612133", "#text": "Loi 2003-1311 2003-12-30 art. 59 Finances pour 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000789373", "#text": "Loi 2004-1484 2004-12-30 art. 55 Finances pour 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322774", "@num": "38", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 38 () JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000006322776", "@num": "40", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 40 () JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000023380182", "@num": "51", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000021575647", "@num": "51", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 51", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023347281", "@num": "55", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 55", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000033816899", "@num": "40", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000028402783", "@num": "132", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 132", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028402569", "@num": "44", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 44", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031175534", "@num": "1", "#text": "DÉCRET n°2015-1137 du 14 septembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031174866", "@nortexte": "FCPS1516768D", "@numtexte": "2015-1137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-09-14" }, { "@id": "LEGIARTI000034532626", "@num": "8", "#text": "Arrêté du 3 mars 2017 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000034519219", "@nortexte": "ECFP1705131A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-03" }, { "@id": "LEGIARTI000042377996", "@num": "1", "#text": "Décret n°2020-1190 du 29 septembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042376424", "@nortexte": "TERB2023658D", "@numtexte": "2020-1190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-09-29" }, { "@id": "LEGIARTI000042484596", "@num": "1", "#text": "Décret n°2020-1314 du 30 octobre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042481888", "@nortexte": "ECOT2027225D", "@numtexte": "2020-1314", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-10-30" }, { "@id": "LEGIARTI000050757714", "@num": "2", "#text": "LOI n°2024-1167 du 6 décembre 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000050754939", "@nortexte": "BCPX2428679L", "@numtexte": "2024-1167", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-12-06" }, { "@id": "LEGIARTI000036433153", "@num": "L2334-7-3", "#text": "Code général des collectivités territoriales - art. L2334-7-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849972", "@num": "L2336-3", "#text": "Code général des collectivités territoriales - art. L2336-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041473687", "@num": "L2531-13", "#text": "Code général des collectivités territoriales - art. L2531-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046901883", "@num": "L3332-1-1", "#text": "Code général des collectivités territoriales - art. L3332-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875754", "@num": "L3662-2", "#text": "Code général des collectivités territoriales - art. L3662-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033852441", "@num": "L5211-28", "#text": "Code général des collectivités territoriales - art. L5211-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816595", "@num": "1647-0 B septies", "#text": "Code général des impôts, CGI. - art. 1647-0 B septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147652", "@fin": "2999-01-01", "#text": "B. - Mise en oeuvre de la loi organique relative aux lois de finances.", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134237", "@fin": "2999-01-01", "#text": "II - RESSOURCES AFFECTÉES", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114822", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084661", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'EQUILIBRE FINANCIER", "@debut": "2005-12-31" } ] }, "@cid": "JORFTEXT000000634802", "@nor": "ECOX0500239L", "@num": "2005-1719", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2005-1719 du 30 décembre 2005 de finances pour 2006 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000634802", "@c_titre_court": "Loi n°2005-1719 du 30 décembre 2005" }, { "@fin": "2999-01-01", "#text": "Loi n° 2005-1719 du 30 décembre 2005 de finances pour 2006 (1).", "@debut": "2005-12-31", "@id_txt": "LEGITEXT000006053032", "@c_titre_court": "Loi n° 2005-1719 du 30 décembre 2005" } ], "@date_publi": "2005-12-31", "@date_signature": "2005-12-30", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006322456", "@fin": "2006-12-27", "@num": "46", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006322457", "@fin": "2007-12-28", "@num": "46", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924119", "@fin": "2008-12-29", "@num": "46", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020031713", "@fin": "2009-01-01", "@num": "46", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051410", "@fin": "2010-01-01", "@num": "46", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020541394", "@fin": "2009-12-31", "@num": "46", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021630091", "@fin": "2010-01-01", "@num": "46", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642119", "@fin": "2010-05-09", "@num": "46", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022193755", "@fin": "2011-01-01", "@num": "46", "@etat": "MODIFIE", "@debut": "2010-05-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380294", "@fin": "2011-12-30", "@num": "46", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074706", "@fin": "2013-01-01", "@num": "46", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947950", "@fin": "2014-01-01", "@num": "46", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028426797", "@fin": "2014-11-08", "@num": "46", "@etat": 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"2019-12-30", "@num": "46", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465947", "@fin": "2020-04-26", "@num": "46", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041822689", "@fin": "2020-08-01", "@num": "46", "@etat": "MODIFIE", "@debut": "2020-04-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042194767", "@fin": "2020-12-02", "@num": "46", "@etat": "MODIFIE", "@debut": "2020-08-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042590174", "@fin": "2020-12-31", "@num": "46", "@etat": "MODIFIE", "@debut": "2020-12-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042908288", "@fin": "2021-07-21", "@num": "46", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043829322", "@fin": "2022-01-01", "@num": "46", "@etat": "MODIFIE", "@debut": "2021-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044991288", "@fin": "2022-08-18", "@num": "46", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195920", "@fin": "2023-01-01", "@num": "46", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046904126", "@fin": "2023-12-02", "@num": "46", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048497441", "@fin": "2024-01-01", "@num": "46", "@etat": "MODIFIE", "@debut": "2023-12-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046904107", "@fin": "2023-12-31", "@num": "46", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048837273", "@fin": "2024-12-08", "@num": "46", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000050759547", "@fin": "2222-02-22", "@num": "46", "@etat": "ABROGE_DIFF", "@debut": "2024-12-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046198289", "@fin": "2999-01-01", "@num": "46", "@etat": "VIGUEUR_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Sont clos à la date du 31 décembre 2005 les comptes d'avances et les comptes de prêts suivants :
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- le compte de prêts n° 903-05 Prêts du Fonds de développement économique et social ;
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- le compte de prêts n° 903-07 Prêts du Trésor à des Etats étrangers et à l'Agence française de développement en vue de favoriser le développement économique et social ;
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- le compte de prêts n° 903-15 Avances du Trésor consolidées par transformation en prêts du Trésor ;
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- le compte de prêts n° 903-17 Prêts du Trésor à des Etats étrangers pour la consolidation de dettes envers la France ;
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- le compte d'avances n° 903-52 Avances aux départements sur le produit de la taxe différentielle sur les véhicules à moteur ;
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- le compte d'avances n° 903-53 Avances aux collectivités et établissements publics, territoires, établissements et Etats d'outre-mer ;
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- le compte d'avances n° 903-54 Avances sur le montant des impositions revenant aux départements, communes, établissements et divers organismes ;
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- le compte d'avances n° 903-58 Avances à divers services de l'Etat ou organismes gérant des services publics ;
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- le compte d'avances n° 903-59 Avances à des particuliers et associations ;
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- le compte d'avances n° 903-60 Avances aux organismes de l'audiovisuel public.
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II. - A compter du 1er janvier 2006, il est ouvert dans les écritures du Trésor un compte de concours financiers intitulé Avances aux collectivités territoriales.
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Ce compte reprend en balance d'entrée le solde des opérations antérieurement enregistrées par les comptes d'avances n° 903-53 Avances aux collectivités et établissements publics, territoires, établissements et Etats d'outre-mer et n° 903-54 Avances sur le montant des impositions revenant aux départements, communes, établissements et divers organismes.
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Ce compte comporte deux sections.
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La première section, pour laquelle le ministre chargé de l'économie est ordonnateur principal, retrace, respectivement en dépenses et en recettes, le versement et le remboursement des avances aux collectivités et établissements publics y compris la Nouvelle-Calédonie.
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La seconde section, pour laquelle le ministre chargé du budget est ordonnateur principal, retrace, respectivement en dépenses et en recettes, le versement et le remboursement des avances sur le montant des impositions revenant aux régions, départements, communes, établissements et divers organismes.
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Cette section retrace notamment le versement de la part du produit de la taxe intérieure de consommation sur les produits pétroliers affectée à chaque département en application du I de l'article 59 de la loi de finances pour 2004 (n° 2003-1311 du 30 décembre 2003), dans les conditions suivantes :
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1° Cette part est versée mensuellement, à raison d'un douzième du montant du droit à compensation du département ;
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2° Si le produit affecté à chaque département en vertu du pourcentage de la fraction de tarif qui lui est attribué par la loi de finances représente un montant annuel supérieur au montant total de son droit à compensation au titre de l'allocation de revenu minimum d'insertion et de l'allocation de revenu de solidarité, la différence fait l'objet d'un versement complémentaire dès ce montant connu.
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III. - A compter du 1er janvier 2006, il est ouvert dans les écritures du Trésor un compte de concours financiers intitulé :
\n Prêts et avances à des particuliers ou à des organismes privés.
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Ce compte reprend en balance d'entrée le solde des opérations antérieurement enregistrées par le compte de prêts n° 903-05 Prêts du Fonds de développement économique et social et par le compte d'avances n° 903-59 Avances à des particuliers et associations.
\n
Ce compte comporte deux sections.
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La première section, dénommée : \"Prêts et avances à des particuliers ou à des associations\", pour laquelle le ministre chargé du budget est ordonnateur principal, retrace, respectivement en dépenses et en recettes, le versement et le remboursement des :
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1° Avances aux fonctionnaires de l'Etat pour l'acquisition de moyens de transport ;
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2° Avances aux agents de l'Etat pour l'amélioration de l'habitat ;
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3° Avances aux associations participant à des tâches d'intérêt général ;
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4° Avances aux agents de l'Etat à l'étranger pour la prise en location d'un logement.
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La seconde section, dénommée : \"Prêts pour le développement économique ou social\", pour laquelle le ministre chargé de l'économie est ordonnateur principal, retrace, respectivement en dépenses et en recettes, le versement et le remboursement des prêts pour le développement économique et social.
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IV. - A compter du 1er janvier 2006, il est ouvert dans les écritures du Trésor un compte de concours financiers intitulé :
\n Prêts à des Etats étrangers.
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Le ministre chargé de l'économie est l'ordonnateur principal de ce compte, qui reprend en balance d'entrée le solde des opérations antérieurement enregistrées par les comptes de prêts n° 903-07 Prêts du Trésor à des Etats étrangers et à l'Agence française de développement en vue de favoriser le développement économique et social et n° 903-17 Prêts du Trésor à des Etats étrangers pour la consolidation de dettes envers la France.
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Ce compte comporte trois sections.
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La première section retrace, respectivement en dépenses et en recettes, le versement et le remboursement des prêts consentis à des Etats émergents en vue de faciliter la réalisation de projets d'infrastructure.
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La deuxième section retrace, respectivement en dépenses et en recettes, le versement et le remboursement des prêts consentis à des Etats étrangers pour consolidation de dette envers la France.
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La troisième section retrace, respectivement en dépenses et en recettes, le versement et le remboursement des prêts consentis à l'Agence française de développement en vue de favoriser le développement économique et social dans des Etats étrangers.
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V. - A compter du 1er janvier 2006, il est ouvert dans les écritures du Trésor un compte de concours financiers intitulé :
\n Avances à divers services de l'Etat ou organismes gérant des services publics.
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Le ministre chargé de l'économie est l'ordonnateur principal de ce compte, qui reprend en balance d'entrée le solde des opérations antérieurement enregistrées par le compte d'avances n° 903-58 Avances à divers services de l'Etat ou organismes gérant des services publics.
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Ce compte retrace, respectivement en dépenses et en recettes, le versement et le remboursement des :
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1° Avances du Trésor octroyées à l'Agence centrale des organismes d'intervention dans le secteur agricole ;
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2° Avances du Trésor octroyées à d'autres services de l'Etat ou organismes gérant des services publics.
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VI. - 1. A compter du 1er janvier 2006, il est ouvert dans les écritures du Trésor un compte de concours financiers intitulé :
\n Avances à l'audiovisuel public.
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Le ministre chargé du budget est l'ordonnateur principal de ce compte, qui reprend en balance d'entrée le solde des opérations antérieurement enregistrées par le compte d'avances n° 903-60 Avances aux organismes de l'audiovisuel public.
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Ce compte retrace :
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1° En dépenses : le montant des avances accordées aux sociétés et à l'établissement public visés par les articles 44, 45 et 49 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication ;
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2° En recettes : d'une part, les remboursements d'avances correspondant au produit de la redevance audiovisuelle, déduction faite des frais d'assiette et de recouvrement et du montant des intérêts sur les avances, et, d'autre part, le montant des dégrèvements de redevance audiovisuelle pris en charge par le budget général de l'Etat. Cette prise en charge par le budget général de l'Etat est limitée à 509 millions d'euros en 2007.
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Les frais d'assiette et de recouvrement sont calculés conformément au XI de l'article 1647 du code général des impôts.
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Le taux d'intérêt est celui des obligations ou bons du Trésor de même échéance que les avances ou, à défaut, d'échéance la plus proche.
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2. Les avances sont versées chaque mois aux organismes bénéficiaires à raison d'un douzième du montant prévisionnel des recettes du compte. Le montant des avances mensuelles est ajusté sur la base des recettes prévisionnelles attendues en fonction des mises en recouvrement dès que celles-ci sont connues.
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Le solde est versé lors des opérations de répartition des recettes arrêtées au 31 décembre de l'année considérée.
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Les versements ne peuvent avoir pour effet de porter les avances effectuées pendant l'année civile à un montant supérieur aux recettes effectives du compte.
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3. Si les encaissements de redevance nets en 2007 sont inférieurs à 2 281,4 millions d'euros, la limite de la prise en charge par le budget général de l'Etat prévue au cinquième alinéa (2°) du 1 est majorée à due concurrence.
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VII. - A compter du 1er janvier 2006, il est ouvert dans les écritures du Trésor un compte de concours financiers intitulé :
\n Accords monétaires internationaux qui retrace, respectivement en dépenses et en recettes, les opérations d'octroi et de remboursement des appels en garantie de convertibilité effectuées par le Trésor au profit des banques centrales liées à la France par un accord monétaire international.
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Le ministre chargé de l'économie est l'ordonnateur principal de ce compte.
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VIII. - Le compte de commerce n° 904-22 Gestion active de la dette et de la trésorerie de l'Etat est clos à la date du 31 décembre 2005.
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Les opérations antérieurement retracées sur ce compte sont reprises, à compter du 1er janvier 2006, au sein du compte de commerce prévu au II de l'article 22 de la loi organique n° 2001-692 du 1er août 2001 relative aux lois de finances.
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IX. - Le compte de commerce Liquidation d'établissements publics de l'Etat et d'organismes para-administratifs ou professionnels et liquidations diverses est désormais intitulé : Liquidation d'établissements publics de l'Etat et liquidations diverses.
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X. - Le compte d'opérations monétaires Compte d'émission des monnaies métalliques est désormais intitulé : Emissions des monnaies métalliques.
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XI. - Sont abrogés :
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- les articles 84 et 87 de la loi de finances pour 1960 (n° 59-1454 du 26 décembre 1959) ;
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- l'article 72 de la loi de finances pour 1966 (n° 65-997 du 29 novembre 1965) ;
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- l'article 42 de la loi de finances pour 1977 (n° 76-1232 du 29 décembre 1976) ;
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- l'article 52 de la loi de finances pour 1980 (n° 80-30 du 18 janvier 1980) ;
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- l'article 25 de la loi de finances pour 1984 (n° 83-1179 du 29 décembre 1983) ;
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- l'article 62 de la loi de finances pour 1989 (n° 88-1149 du 23 décembre 1988) ;
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- l'article 8 de la loi de finances rectificative pour 2000 (n° 2000-1353 du 30 décembre 2000) ;
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- les II et III de l'article 55 de la loi n° 2004-1484 du 30 décembre 2004 de finances pour 2005.
" } }, "LEGIARTI000006325674": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1989-03-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006325674", "URL": "article/LEGI/ARTI/00/00/06/32/56/LEGIARTI000006325674.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHTBXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 360", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 12 VIII Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "LEGITEXT000006069632", "@nor": "BUDF8910007D", "@num": "89-148", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°89-148 du 6 mars 1989 pris pour l'application du paragraphe VIII de l'article 12 de la loi de finances pour 1989 relatif à la réduction du taux de l'impôt sur les sociétés", "@debut": "1989-03-08", "@id_txt": "LEGITEXT000006069632", "@c_titre_court": "Décret n°89-148 du 6 mars 1989" } ], "@date_publi": "2999-01-01", "@date_signature": "1989-03-06" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325674", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1989-03-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Au troisième alinéa de l'article 360 de l'annexe III au code général des impôts, remplacer \" 11 % \" par \" 10,25 % \".
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Cette disposition s'applique aux acomptes échus au cours d'exercices ouverts à compter du 1er janvier 1989.
" } }, "LEGIARTI000006325678": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "1989-03-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006325678", "URL": "article/LEGI/ARTI/00/00/06/32/56/LEGIARTI000006325678.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHTDXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 44 septies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 14 A Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n° 88-1149 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000045513020", "@num": "2", "#text": "Décret n°2022-484 du 4 avril 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045512140", "@nortexte": "ECOE2203386D", "@numtexte": "2022-484", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-04" }, { "@id": "LEGIARTI000006298346", "@num": "46 quater-0 ZT", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZT (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000872106", "@nor": "BUDF8910016D", "@num": "89-170", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°89-170 du 14 mars 1989 PRIS POUR L'APPLICATION DE L'ART. 14 (PARAG. A) DE LA LOI DE FINANCES POUR 1989 RELATIF AU REGIME TEMPORAIRE D'ALLEGEMENT D'IMPOT SUR LES BENEFICES EN FAVEUR DES ENTREPRISES NOUVELLES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000872106", "@c_titre_court": "Décret n°89-170 du 14 mars 1989" }, { "@fin": "2999-01-01", "#text": "Décret n°89-170 du 14 mars 1989 pris pour l'application du paragraphe A de l'article 14 de la loi de finances pour 1989 relatif au régime temporaire d'allégement d'impôt sur les bénéfices en faveur des entreprises nouvelles", "@debut": "1989-03-16", "@id_txt": "LEGITEXT000006067004", "@c_titre_court": "Décret n°89-170 du 14 mars 1989" } ], "@date_publi": "1989-03-16", "@date_signature": "1989-03-14" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006325678", "@fin": "2024-01-01", "@num": "1", "@etat": "ABROGE", "@debut": "1989-03-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des dispositions de l'article 44 septies du code général des impôts, le capital de la société créée est détenu indirectement par une personne qui a été associée ou exploitante de l'entreprise en difficulté pendant l'année précédant la reprise, lorsque des droits de vote ou des droits à dividendes attachés aux titres émis par cette société sont détenus par :
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- les membres du foyer fiscal de cette personne ;
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- une entreprise dans laquelle cette personne détient avec les membres de son foyer fiscal 25 p. 100 au moins des droits sociaux ;
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- une société dans laquelle cette personne exerce en droit ou en fait la fonction de gérant ou de président, directeur général, président du conseil de surveillance ou membre du directoire.
" } }, "LEGIARTI000006325680": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "1989-03-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006325680", "URL": "article/LEGI/ARTI/00/00/06/32/56/LEGIARTI000006325680.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHTDXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 44 septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 44 sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 14 A Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 14 A Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006298455", "@num": "49 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000872106", "@nor": "BUDF8910016D", "@num": "89-170", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°89-170 du 14 mars 1989 PRIS POUR L'APPLICATION DE L'ART. 14 (PARAG. A) DE LA LOI DE FINANCES POUR 1989 RELATIF AU REGIME TEMPORAIRE D'ALLEGEMENT D'IMPOT SUR LES BENEFICES EN FAVEUR DES ENTREPRISES NOUVELLES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000872106", "@c_titre_court": "Décret n°89-170 du 14 mars 1989" }, { "@fin": "2999-01-01", "#text": "Décret n°89-170 du 14 mars 1989 pris pour l'application du paragraphe A de l'article 14 de la loi de finances pour 1989 relatif au régime temporaire d'allégement d'impôt sur les bénéfices en faveur des entreprises nouvelles", "@debut": "1989-03-16", "@id_txt": "LEGITEXT000006067004", "@c_titre_court": "Décret n°89-170 du 14 mars 1989" } ], "@date_publi": "1989-03-16", "@date_signature": "1989-03-14" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006325680", "@fin": "2024-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "1989-03-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045515626", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises nouvelles qui bénéficient de l'exonération d'impôt prévue à l'article 44 sexies du code général des impôts doivent joindre à la déclaration de leurs résultats de chaque exercice un état de leur situation et, s'il s'agit de sociétés, de celle de leurs associés, au regard des conditions mentionnées à cet article.
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Les sociétés qui bénéficient des dispositions de l'article 44 septies du même code doivent également produire, à l'appui de la déclaration de leurs résultats de chaque exercice, un état comportant des renseignements sur leur situation et sur celle de leurs associés, ainsi que sur la situation de l'entreprise reprise et de ses associés ou exploitants.
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Ces états sont établis sur papier libre conformément aux modèles fixés par l'administration.
" } }, "LEGIARTI000006325709": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1989-06-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006325709", "URL": "article/LEGI/ARTI/00/00/06/32/57/LEGIARTI000006325709.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHTHXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 15 V Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006316170", "@num": "R45 D-1", "#text": "Livre des procédures fiscales - art. R45 D-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315016", "@num": "L45 D", "#text": "Livre des procédures fiscales - art. L45 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811221", "@num": "R950-24", "#text": "Code du travail - art. R950-24 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000699654", "@nor": "BUDF8910028D", "@num": "89-353", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°89-353 du 5 juin 1989 PRIS POUR L'APPLICATION DU PARAG. V DE L'ART. 15 DE LA LOI DE FINANCES POUR 1989 (881149 DU 23-12-1988) RELATIF AU CONTROLE DE CREDIT D'IMPOT-FORMATION", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000699654", "@c_titre_court": "Décret n°89-353 du 5 juin 1989" }, { "@fin": "2999-01-01", "#text": "Décret n°89-353 du 5 juin 1989 pris pour l'application du paragraphe V de l'article 15 de la loi de finances pour 1989 relatif au contrôle du crédit d'impôt-formation", "@debut": "1989-06-07", "@id_txt": "LEGITEXT000006067105", "@c_titre_court": "Décret n°89-353 du 5 juin 1989" } ], "@date_publi": "1989-06-07", "@date_signature": "1989-06-05" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325709", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1989-06-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contrôles de la réalité et du bien-fondé des dépenses de formation exposées au titre du crédit d'impôt-formation mentionné à l'article L. 45 D du livre des procédures fiscales, effectués par les agents commissionnés par l'autorité administrative de l'Etat chargée de la formation professionnelle, peuvent être opérés soit sur pièces, soit sur place conformément à la procédure prévue à l'article R. 950-24 du code du travail.
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A l'occasion des contrôles sur place, les employeurs sont tenus de présenter les documents comptables prévus au titre II du livre Ier du code de commerce ainsi que tous documents et pièces de nature à justifier de la réalité et du bien-fondé des dépenses exposées au titre du crédit d'impôt-formation.
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Les conclusions des contrôles sont communiquées à l'employeur.
" } }, "LEGIARTI000006325808": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1989-11-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006325808", "URL": "article/LEGI/ARTI/00/00/06/32/58/LEGIARTI000006325808.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHTYXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 72 finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006325810", "@num": "2", "#text": "Décret n°89-829 du 10 novembre 1989 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882220", "@nortexte": "BUDF8920241D", "@numtexte": "89-829", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-11-10" }, { "@id": "LEGIARTI000006325812", "@num": "4", "#text": "Décret n°89-829 du 10 novembre 1989 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882220", "@nortexte": "BUDF8920241D", "@numtexte": "89-829", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-11-10" }, { "@id": "LEGIARTI000006298111", "@num": "46 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 88-1989 1988-12-23 art. 72, art. 14 finances pour 1989", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000882220", "@nor": "BUDF8920241D", "@num": "89-829", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°89-829 du 10 novembre 1989 PRIS POUR L'APPLICATION DE L'ART. 72 DE LA LOI DE FINANCES POUR 1989 RELATIF A LA REDUCTION D'IMPOT EN FAVEUR DES SOUSCRIPTEURS AU CAPITAL D'ENTREPRISES CREEES ENTRE LE 01-01-1988 ET LE 31-12-1991 OU DE SOCIETES INTERMEDIAIRES CONSTITUEES AVANT LE 31-12-1991", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000882220", "@c_titre_court": "Décret n°89-829 du 10 novembre 1989" }, { "@fin": "2999-01-01", "#text": "Décret n°89-829 du 10 novembre 1989 pris pour l'application de l'article 72 de la loi de finances pour 1989 relatif à la réduction d'impôt en faveur des souscripteurs au capital d'entreprises créées entre le 1er janvier 1988 et le 31 décembre 1991 ou de sociétés intermédiaires constituées avant le 31 décembre 1991", "@debut": "1989-11-11", "@id_txt": "LEGITEXT000006067370", "@c_titre_court": "Décret n°89-829 du 10 novembre 1989" } ], "@date_publi": "1989-11-11", "@date_signature": "1989-11-10" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325808", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1989-11-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsqu'un contribuable entend bénéficier de la réduction d'impôt prévue à l'article 72 de la loi de finances pour 1989 (n° 88-1149 du 23 décembre 1988), il fait connaître son intention à la société au capital de laquelle il a souscrit, au plus tard le 31 décembre de l'année de la souscription.

Dans ce cas, la société lui délivre un état individuel qui mentionne :

a) L'objet pour lequel il est établi : application de l'article 72 de la loi de finances pour 1989 ;

b) La raison sociale, l'objet social, le siège social et la date de création de la société ;

c) L'identité et l'adresse du souscripteur ;

d) Le nombre des titres souscrits, le montant et la date de leur souscription ;

e) La date et le montant des versements effectués au titre de la souscription au capital initial ou aux augmentations de capital.

Cet état doit préciser que la société remplit les conditions prévues à l'article 14 de la loi de finances pour 1989 ou que sa situation nette comptable est représentée à hauteur de 75 p. 100 au moins de titres souscrits en numéraire dans les trois ans de la constitution de sociétés mentionnées à l'article 14 précité.

La société adresse un duplicata de ce document à la direction des services fiscaux du lieu de son siège.

" } }, "LEGIARTI000006325810": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1989-11-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006325810", "URL": "article/LEGI/ARTI/00/00/06/32/58/LEGIARTI000006325810.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHTYXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 72 finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006325808", "@num": "1", "#text": "Décret n°89-829 du 10 novembre 1989 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000882220", "@nortexte": "BUDF8920241D", "@numtexte": "89-829", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-11-10" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000882220", "@nor": "BUDF8920241D", "@num": "89-829", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°89-829 du 10 novembre 1989 PRIS POUR L'APPLICATION DE L'ART. 72 DE LA LOI DE FINANCES POUR 1989 RELATIF A LA REDUCTION D'IMPOT EN FAVEUR DES SOUSCRIPTEURS AU CAPITAL D'ENTREPRISES CREEES ENTRE LE 01-01-1988 ET LE 31-12-1991 OU DE SOCIETES INTERMEDIAIRES CONSTITUEES AVANT LE 31-12-1991", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000882220", "@c_titre_court": "Décret n°89-829 du 10 novembre 1989" }, { "@fin": "2999-01-01", "#text": "Décret n°89-829 du 10 novembre 1989 pris pour l'application de l'article 72 de la loi de finances pour 1989 relatif à la réduction d'impôt en faveur des souscripteurs au capital d'entreprises créées entre le 1er janvier 1988 et le 31 décembre 1991 ou de sociétés intermédiaires constituées avant le 31 décembre 1991", "@debut": "1989-11-11", "@id_txt": "LEGITEXT000006067370", "@c_titre_court": "Décret n°89-829 du 10 novembre 1989" } ], "@date_publi": "1989-11-11", "@date_signature": "1989-11-10" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325810", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "1989-11-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour bénéficier de la réduction d'impôt, le contribuable joint à sa déclaration de revenus les documents qui lui ont été remis conformément à l'article 1er.
\n
" } }, "LEGIARTI000006325811": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1989-11-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006325811", "URL": "article/LEGI/ARTI/00/00/06/32/58/LEGIARTI000006325811.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHTYXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 72 finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006325812", "@num": "4", "#text": "Décret n°89-829 du 10 novembre 1989 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882220", "@nortexte": "BUDF8920241D", "@numtexte": "89-829", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-11-10" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000882220", "@nor": "BUDF8920241D", "@num": "89-829", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°89-829 du 10 novembre 1989 PRIS POUR L'APPLICATION DE L'ART. 72 DE LA LOI DE FINANCES POUR 1989 RELATIF A LA REDUCTION D'IMPOT EN FAVEUR DES SOUSCRIPTEURS AU CAPITAL D'ENTREPRISES CREEES ENTRE LE 01-01-1988 ET LE 31-12-1991 OU DE SOCIETES INTERMEDIAIRES CONSTITUEES AVANT LE 31-12-1991", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000882220", "@c_titre_court": "Décret n°89-829 du 10 novembre 1989" }, { "@fin": "2999-01-01", "#text": "Décret n°89-829 du 10 novembre 1989 pris pour l'application de l'article 72 de la loi de finances pour 1989 relatif à la réduction d'impôt en faveur des souscripteurs au capital d'entreprises créées entre le 1er janvier 1988 et le 31 décembre 1991 ou de sociétés intermédiaires constituées avant le 31 décembre 1991", "@debut": "1989-11-11", "@id_txt": "LEGITEXT000006067370", "@c_titre_court": "Décret n°89-829 du 10 novembre 1989" } ], "@date_publi": "1989-11-11", "@date_signature": "1989-11-10" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325811", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "1989-11-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La société isole dans un compte spécial les titres dont la souscription ouvre droit au bénéfice de la réduction d'impôt. Elle tient ce compte jusqu'à l'expiration de la cinquième année qui suit celle au cours de laquelle des versements bénéficiant de la réduction d'impôt ont été effectués.

\n
\n
" } }, "LEGIARTI000006325812": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1989-11-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006325812", "URL": "article/LEGI/ARTI/00/00/06/32/58/LEGIARTI000006325812.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHTYXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 72 finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006325808", "@num": "1", "#text": "Décret n°89-829 du 10 novembre 1989 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000882220", "@nortexte": "BUDF8920241D", "@numtexte": "89-829", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-11-10" }, { "@id": "LEGIARTI000006325811", "@num": "3", "#text": "Décret n°89-829 du 10 novembre 1989 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000882220", "@nortexte": "BUDF8920241D", "@numtexte": "89-829", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-11-10" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000882220", "@nor": "BUDF8920241D", "@num": "89-829", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°89-829 du 10 novembre 1989 PRIS POUR L'APPLICATION DE L'ART. 72 DE LA LOI DE FINANCES POUR 1989 RELATIF A LA REDUCTION D'IMPOT EN FAVEUR DES SOUSCRIPTEURS AU CAPITAL D'ENTREPRISES CREEES ENTRE LE 01-01-1988 ET LE 31-12-1991 OU DE SOCIETES INTERMEDIAIRES CONSTITUEES AVANT LE 31-12-1991", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000882220", "@c_titre_court": "Décret n°89-829 du 10 novembre 1989" }, { "@fin": "2999-01-01", "#text": "Décret n°89-829 du 10 novembre 1989 pris pour l'application de l'article 72 de la loi de finances pour 1989 relatif à la réduction d'impôt en faveur des souscripteurs au capital d'entreprises créées entre le 1er janvier 1988 et le 31 décembre 1991 ou de sociétés intermédiaires constituées avant le 31 décembre 1991", "@debut": "1989-11-11", "@id_txt": "LEGITEXT000006067370", "@c_titre_court": "Décret n°89-829 du 10 novembre 1989" } ], "@date_publi": "1989-11-11", "@date_signature": "1989-11-10" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325812", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "1989-11-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque les titres dont la souscription a ouvert droit à réduction d'impôt sont cédés ou rachetés avant le terme de la période définie à l'article 3 ou lorsque le pourcentage mentionné à l'article 1er devient inférieur à 75 p. 100, la société adresse au souscripteur et à la direction des services fiscaux de son domicile un état individuel qui comprend, outre les informations indiquées à l'article 1er, le nombre des titres cédés ou rachetés, le montant et la date de la cession ou du rachat ainsi que, le cas échéant, l'indication que le pourcentage mentionné à l'article 1er est devenu inférieur à 75 p. 100.

\n
\n

Cet état doit être délivré avant le 16 février de l'année qui suit celle de la cession, du rachat ou de l'abaissement du pourcentage en dessous de 75 p. 100.

\n
" } }, "LEGIARTI000006325821": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-03-03", "DATE_DEBUT": "1989-12-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006325821", "URL": "article/LEGI/ARTI/00/00/06/32/58/LEGIARTI000006325821.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHUAXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1668 4, 109 à 115 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 12 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 12 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006260928", "@num": "3", "#text": "Décret n°2007-282 du 1 mars 2007 - art. 3 (V) JORF 3 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000646356", "@nortexte": "BUDF0700003D", "@numtexte": "2007-282", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-01" }, { "@id": "LEGIARTI000006260928", "@num": "3", "#text": "Décret n°2007-282 du 1 mars 2007 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000646356", "@nortexte": "BUDF0700003D", "@numtexte": "2007-282", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-01" }, { "@id": "LEGIARTI000006298182", "@num": "46 quater-0 BA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 BA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312753", "@num": "1668", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1668 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000881556", "@nor": "BUDF8910044D", "@num": "89-886", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°89-886 du 14 décembre 1989 PRIS POUR L'APPLICATION DE L'ART. 12 DE LA LOI DE FINANCES POUR 1989 RELATIF A LA REDUCTION DU TAUX DE L'IMPOT SUR LES SOCIETES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000881556", "@c_titre_court": "Décret n°89-886 du 14 décembre 1989" }, { "@fin": "2999-01-01", "#text": "Décret n°89-886 du 14 décembre 1989 pris pour l'application de l'article 12 de la loi de finances pour 1989 relatif à la réduction du taux de l'impôt sur les sociétés", "@debut": "1989-12-15", "@id_txt": "LEGITEXT000006067401", "@c_titre_court": "Décret n°89-886 du 14 décembre 1989" } ], "@date_publi": "1989-12-15", "@date_signature": "1989-12-14" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006325821", "@fin": "2007-03-03", "@num": "1", "@etat": "ABROGE", "@debut": "1989-12-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application du 4 de l'article 1668 du code général des impôts, les sommes réputées distribuées au titre d'un exercice en application des articles 109 à 115 quinquies 1 du même code sont considérées comme mises en paiement à la clôture de cet exercice.
\n
" } }, "LEGIARTI000006325822": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-07-06", "DATE_DEBUT": "1989-12-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006325822", "URL": "article/LEGI/ARTI/00/00/06/32/58/LEGIARTI000006325822.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHUAXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 218 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 219 I c", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 223", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 223 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 12 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 12 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006325824", "@num": "3", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 3 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325826", "@num": "4", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006326022", "@num": "2", "#text": "Décret n°90-561 du 4 juillet 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000351308", "@nortexte": "BUDF9010042D", "@numtexte": "90-561", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-04" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000881556", "@nor": "BUDF8910044D", "@num": "89-886", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°89-886 du 14 décembre 1989 PRIS POUR L'APPLICATION DE L'ART. 12 DE LA LOI DE FINANCES POUR 1989 RELATIF A LA REDUCTION DU TAUX DE L'IMPOT SUR LES SOCIETES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000881556", "@c_titre_court": "Décret n°89-886 du 14 décembre 1989" }, { "@fin": "2999-01-01", "#text": "Décret n°89-886 du 14 décembre 1989 pris pour l'application de l'article 12 de la loi de finances pour 1989 relatif à la réduction du taux de l'impôt sur les sociétés", "@debut": "1989-12-15", "@id_txt": "LEGITEXT000006067401", "@c_titre_court": "Décret n°89-886 du 14 décembre 1989" } ], "@date_publi": "1989-12-15", "@date_signature": "1989-12-14" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006325822", "@fin": "1990-07-06", "@num": "2", "@etat": "MODIFIE", "@debut": "1989-12-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325823", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "1990-07-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Pour l'application des dispositions du c du I de l'article 219 du code général des impôts et sous réserve des dispositions de l'article 3 ci-après, les entreprises qui procèdent à des distributions souscrivent une déclaration rédigée sur un imprimé fourni par l'administration permettant de déterminer et de contrôler l'assiette du supplément d'impôt sur les sociétés.
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Les sociétés membres d'un groupe placé sous le régime fiscal défini à l'article 223 A du code souscrivent la déclaration en double exemplaire.
\n
2. La déclaration dûment signée est remise au service des impôts du lieu mentionné à l'article 218 A du code général des impôts au plus tard le dernier jour du mois qui suit la mise en paiement des distributions. Toutefois, les sociétés étrangères produisent la déclaration dans les délais visés au deuxième alinéa du 1 de l'article 223 du même code.
" } }, "LEGIARTI000006325823": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1990-07-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006325823", "URL": "article/LEGI/ARTI/00/00/06/32/58/LEGIARTI000006325823.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHUAXXXXXX002AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 219 I, 223 A, 218 A, 223", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 12 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 12 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006325824", "@num": "3", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 3 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325826", "@num": "4", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006326022", "@num": "2", "#text": "Décret n°90-561 du 4 juillet 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000351308", "@nortexte": "BUDF9010042D", "@numtexte": "90-561", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-04" }, { "#text": "Loi 89-935 1990-12-29 art. 18 Finances pour 1990", "@sens": "source", "@typelien": "TXT_SOURCE" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000881556", "@nor": "BUDF8910044D", "@num": "89-886", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°89-886 du 14 décembre 1989 PRIS POUR L'APPLICATION DE L'ART. 12 DE LA LOI DE FINANCES POUR 1989 RELATIF A LA REDUCTION DU TAUX DE L'IMPOT SUR LES SOCIETES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000881556", "@c_titre_court": "Décret n°89-886 du 14 décembre 1989" }, { "@fin": "2999-01-01", "#text": "Décret n°89-886 du 14 décembre 1989 pris pour l'application de l'article 12 de la loi de finances pour 1989 relatif à la réduction du taux de l'impôt sur les sociétés", "@debut": "1989-12-15", "@id_txt": "LEGITEXT000006067401", "@c_titre_court": "Décret n°89-886 du 14 décembre 1989" } ], "@date_publi": "1989-12-15", "@date_signature": "1989-12-14" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006325822", "@fin": "1990-07-06", "@num": "2", "@etat": "MODIFIE", "@debut": "1989-12-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325823", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "1990-07-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Pour l'application des dispositions du c du I de l'article 219 du code général des impôts et sous réserve des dispositions de l'article 3 ci-après, les entreprises qui procèdent à des distributions souscrivent une déclaration rédigée sur un imprimé fourni par l'administration permettant de déterminer et de contrôler l'assiette du supplément d'impôt sur les sociétés.
\n
Les sociétés membres d'un groupe placé sous le régime fiscal défini à l'article 223 A du code souscrivent la déclaration en double exemplaire.
\n
2. La déclaration dûment signée est remise au service des impôts du lieu mentionné à l'article 218 A du code général des impôts au plus tard le dernier jour du mois qui suit la mise en paiement des distributions. Toutefois, les sociétés étrangères produisent pour chaque exercice la déclaration dans les délais visés au deuxième alinéa du 1 de l'article 223 du même code.
" } }, "LEGIARTI000006325825": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-07-06", "DATE_DEBUT": "1989-12-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006325825", "URL": "article/LEGI/ARTI/00/00/06/32/58/LEGIARTI000006325825.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHUAXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 109 à CGI 115 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 218 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 223 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 223 Q", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 12 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 12 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006325822", "@num": "2", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 2 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000881556", "@nor": "BUDF8910044D", "@num": "89-886", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°89-886 du 14 décembre 1989 PRIS POUR L'APPLICATION DE L'ART. 12 DE LA LOI DE FINANCES POUR 1989 RELATIF A LA REDUCTION DU TAUX DE L'IMPOT SUR LES SOCIETES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000881556", "@c_titre_court": "Décret n°89-886 du 14 décembre 1989" }, { "@fin": "2999-01-01", "#text": "Décret n°89-886 du 14 décembre 1989 pris pour l'application de l'article 12 de la loi de finances pour 1989 relatif à la réduction du taux de l'impôt sur les sociétés", "@debut": "1989-12-15", "@id_txt": "LEGITEXT000006067401", "@c_titre_court": "Décret n°89-886 du 14 décembre 1989" } ], "@date_publi": "1989-12-15", "@date_signature": "1989-12-14" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006325825", "@fin": "1990-07-06", "@num": "4", "@etat": "MODIFIE", "@debut": "1989-12-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325826", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "1990-07-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. La société mère d'un groupe défini à l'article 223 A du code général des impôts souscrit, outre la déclaration prévue à l'article 2 relative à ses propres distributions, une déclaration rédigée d'après un modèle établi par l'administration mentionnant l'assiette du supplément d'impôt sur les sociétés dû à raison des distributions décidées conformément aux statuts effectuées au cours des exercices ouverts à compter du 1er janvier 1989 par toutes les sociétés du groupe.
\n
Cette déclaration dûment signée est remise au service des impôts du lieu mentionné à l'article 218 A du code général des impôts au plus tard à l'expiration du neuvième mois qui suit celui de l'ouverture de l'exercice au cours duquel les distributions ont été mises en paiement.
\n
2. La déclaration dont la production est prévue à l'article 223 Q du code général des impôts mentionne les sommes réputées distribuées par les sociétés du groupe en application des articles 109 à 115 ter du même code.
" } }, "LEGIARTI000006325826": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1990-07-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006325826", "URL": "article/LEGI/ARTI/00/00/06/32/58/LEGIARTI000006325826.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHUAXXXXXX004AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 223 A, 223 Q, 218 A, 109 à 115 ter, 223 N", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 12 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 12 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006325822", "@num": "2", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 2 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-935 1989-12-29 art. 18 Finances pour 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006326023", "@num": "3", "#text": "Décret n°90-561 du 4 juillet 1990 - art. 3 () JORF 6 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000351308", "@nortexte": "BUDF9010042D", "@numtexte": "90-561", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-04" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000881556", "@nor": "BUDF8910044D", "@num": "89-886", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°89-886 du 14 décembre 1989 PRIS POUR L'APPLICATION DE L'ART. 12 DE LA LOI DE FINANCES POUR 1989 RELATIF A LA REDUCTION DU TAUX DE L'IMPOT SUR LES SOCIETES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000881556", "@c_titre_court": "Décret n°89-886 du 14 décembre 1989" }, { "@fin": "2999-01-01", "#text": "Décret n°89-886 du 14 décembre 1989 pris pour l'application de l'article 12 de la loi de finances pour 1989 relatif à la réduction du taux de l'impôt sur les sociétés", "@debut": "1989-12-15", "@id_txt": "LEGITEXT000006067401", "@c_titre_court": "Décret n°89-886 du 14 décembre 1989" } ], "@date_publi": "1989-12-15", "@date_signature": "1989-12-14" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006325825", "@fin": "1990-07-06", "@num": "4", "@etat": "MODIFIE", "@debut": "1989-12-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325826", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "1990-07-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. La société mère d'un groupe défini à l'article 223 A du code général des impôts souscrit, outre la déclaration prévue à l'article 2 relative à ses propres distributions, une déclaration rédigée d'après un modèle établi par l'administration mentionnant l'assiette du supplément d'impôt sur les sociétés dû à raison des distributions décidées conformément aux statuts effectuées au cours des exercices ouverts à compter du 1er janvier 1989 par toutes les sociétés du groupe.
\n
Cette déclaration dûment signée est remise au service des impôts du lieu mentionné à l'article 218 A du code général des impôts au plus tard à l'expiration du neuvième mois qui suit celui de l'ouverture de l'exercice au cours duquel les distributions ont été mises en paiement.
\n
1 bis. Lorsqu'une société est sortie du groupe et a procédé à une nouvelle liquidation du supplément d'impôt sur les sociétés dans les conditions mentionnées au 3 de l'article 223 N du code général des impôts, la société mère effectue, le cas échéant, la régularisation de la déclaration prévue au 1, au plus tard le dernier jour du mois qui suit la clôture de l'exercice de sortie.
\n
\n
2. La déclaration dont la production est prévue à l'article 223 Q du code général des impôts mentionne les sommes réputées distribuées par les sociétés du groupe en application des articles 109 à 115 ter du même code.
\n
" } }, "LEGIARTI000006325827": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1989-12-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006325827", "URL": "article/LEGI/ARTI/00/00/06/32/58/LEGIARTI000006325827.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHUAXXXXXX005AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 218 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 12 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 12 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006299580", "@num": "358", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 358 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299591", "@num": "366 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000881556", "@nor": "BUDF8910044D", "@num": "89-886", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°89-886 du 14 décembre 1989 PRIS POUR L'APPLICATION DE L'ART. 12 DE LA LOI DE FINANCES POUR 1989 RELATIF A LA REDUCTION DU TAUX DE L'IMPOT SUR LES SOCIETES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000881556", "@c_titre_court": "Décret n°89-886 du 14 décembre 1989" }, { "@fin": "2999-01-01", "#text": "Décret n°89-886 du 14 décembre 1989 pris pour l'application de l'article 12 de la loi de finances pour 1989 relatif à la réduction du taux de l'impôt sur les sociétés", "@debut": "1989-12-15", "@id_txt": "LEGITEXT000006067401", "@c_titre_court": "Décret n°89-886 du 14 décembre 1989" } ], "@date_publi": "1989-12-15", "@date_signature": "1989-12-14" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325827", "@fin": "2999-01-01", "@num": "5", "@etat": "VIGUEUR", "@debut": "1989-12-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le paiement du supplément d'impôt sur les sociétés est effectué à la caisse du comptable du Trésor du lieu d'imposition défini par l'article 218 A du code général des impôts au vu d'un bordereau avis.
\n
" } }, "LEGIARTI000006328759": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1990-01-16", "DATE_DEBUT": "1989-02-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006328759", "URL": "article/LEGI/ARTI/00/00/06/32/87/LEGIARTI000006328759.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAIYJXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1990-01-03 art. 3 JORF 16 janvier 1990", "@sens": "source", "@typelien": "ABROGATION" }, { "#text": "CGI 1618 quinquies", "@sens": "source", "@typelien": "TXT_SOURCE" }, { "#text": "CGI 1618 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 41 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000476533", "@nor": "BUDD8870018A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 30 décembre 1988 FIXANT POUR LES PRODUITS ALIMENTAIRES IMPORTES,LES CONDITIONS D'APPLICATION DE LA TAXE SPECIALE SUR LES HUILES INSTITUEE PAR L'ART. 1618-QUINQUIES DU CODE GENERAL DES IMPOTS", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000476533", "@c_titre_court": "Arrêté du 30 décembre 1988" }, { "@fin": "1990-01-16", "#text": "Arrêté du 30 décembre 1988 fixant, pour les produits alimentaires importés, les conditions d'application de la taxe spéciale sur les huiles instituée par l'article 1618 quinquies du code général des impôts", "@debut": "1989-02-04", "@id_txt": "LEGITEXT000006058782", "@c_titre_court": "Arrêté du 30 décembre 1988" } ], "@date_publi": "1989-02-04", "@date_signature": "1988-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006328759", "@fin": "1990-01-16", "@num": "1", "@etat": "ABROGE", "@debut": "1989-02-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxe instituée par l'article 1618 quinquies du code général des impôts est perçue en fonction du poids net des huiles végétales et des huiles d'animaux marins incorporées. Ce poids, ainsi que la nature des huiles, doit être expressément mentionné sur les déclarations d'importation des produits alimentaires en cause.
\n
" } }, "LEGIARTI000006328760": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1990-01-16", "DATE_DEBUT": "1989-02-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006328760", "URL": "article/LEGI/ARTI/00/00/06/32/87/LEGIARTI000006328760.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAIYJXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1990-01-03 art. 3 JORF 16 janvier 1990", "@sens": "source", "@typelien": "ABROGATION" }, { "#text": "CGI 1618 quinquies", "@sens": "source", "@typelien": "TXT_SOURCE" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 41 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000476533", "@nor": "BUDD8870018A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 30 décembre 1988 FIXANT POUR LES PRODUITS ALIMENTAIRES IMPORTES,LES CONDITIONS D'APPLICATION DE LA TAXE SPECIALE SUR LES HUILES INSTITUEE PAR L'ART. 1618-QUINQUIES DU CODE GENERAL DES IMPOTS", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000476533", "@c_titre_court": "Arrêté du 30 décembre 1988" }, { "@fin": "1990-01-16", "#text": "Arrêté du 30 décembre 1988 fixant, pour les produits alimentaires importés, les conditions d'application de la taxe spéciale sur les huiles instituée par l'article 1618 quinquies du code général des impôts", "@debut": "1989-02-04", "@id_txt": "LEGITEXT000006058782", "@c_titre_court": "Arrêté du 30 décembre 1988" } ], "@date_publi": "1989-02-04", "@date_signature": "1988-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006328760", "@fin": "1990-01-16", "@num": "2", "@etat": "ABROGE", "@debut": "1989-02-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le tarif forfaitaire dont le redevable peut demander l'application figure en annexe au présent arrêté.
\n
" } }, "LEGIARTI000006328761": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1990-01-16", "DATE_DEBUT": "1989-02-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006328761", "URL": "article/LEGI/ARTI/00/00/06/32/87/LEGIARTI000006328761.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAIYJXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1987-12-31", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Arrêté 1990-01-03 art. 3 JORF 16 janvier 1990", "@sens": "source", "@typelien": "ABROGATION" }, { "#text": "CGI 1618 quinquies", "@sens": "source", "@typelien": "TXT_SOURCE" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 41 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000476533", "@nor": "BUDD8870018A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 30 décembre 1988 FIXANT POUR LES PRODUITS ALIMENTAIRES IMPORTES,LES CONDITIONS D'APPLICATION DE LA TAXE SPECIALE SUR LES HUILES INSTITUEE PAR L'ART. 1618-QUINQUIES DU CODE GENERAL DES IMPOTS", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000476533", "@c_titre_court": "Arrêté du 30 décembre 1988" }, { "@fin": "1990-01-16", "#text": "Arrêté du 30 décembre 1988 fixant, pour les produits alimentaires importés, les conditions d'application de la taxe spéciale sur les huiles instituée par l'article 1618 quinquies du code général des impôts", "@debut": "1989-02-04", "@id_txt": "LEGITEXT000006058782", "@c_titre_court": "Arrêté du 30 décembre 1988" } ], "@date_publi": "1989-02-04", "@date_signature": "1988-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006328761", "@fin": "1990-01-16", "@num": "3", "@etat": "ABROGE", "@debut": "1989-02-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'arrêté du 31 décembre 1987 est abrogé.
\n
" } }, "LEGIARTI000006328762": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "ANNEXE", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1990-01-16", "DATE_DEBUT": "1989-02-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006328762", "URL": "article/LEGI/ARTI/00/00/06/32/87/LEGIARTI000006328762.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAIYJXXXXXXA00AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1990-01-03 art. 3 JORF 16 janvier 1990", "@sens": "source", "@typelien": "ABROGATION" }, { "#text": "CGI 1618 quinquies", "@sens": "source", "@typelien": "TXT_SOURCE" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 41 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084950", "@fin": "1990-01-16", "#text": "Annexes", "@debut": "1989-02-04" } ] }, "@cid": "JORFTEXT000000476533", "@nor": "BUDD8870018A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 30 décembre 1988 FIXANT POUR LES PRODUITS ALIMENTAIRES IMPORTES,LES CONDITIONS D'APPLICATION DE LA TAXE SPECIALE SUR LES HUILES INSTITUEE PAR L'ART. 1618-QUINQUIES DU CODE GENERAL DES IMPOTS", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000476533", "@c_titre_court": "Arrêté du 30 décembre 1988" }, { "@fin": "1990-01-16", "#text": "Arrêté du 30 décembre 1988 fixant, pour les produits alimentaires importés, les conditions d'application de la taxe spéciale sur les huiles instituée par l'article 1618 quinquies du code général des impôts", "@debut": "1989-02-04", "@id_txt": "LEGITEXT000006058782", "@c_titre_court": "Arrêté du 30 décembre 1988" } ], "@date_publi": "1989-02-04", "@date_signature": "1988-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006328762", "@fin": "1990-01-16", "@num": "ANNEXE", "@etat": "ABROGE", "@debut": "1989-02-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
NUMERO de position tarifaire : Ex 02.10
\n
DESIGNATION DES PRODUITS ALIMENTAIRES :
\n
Viandes et abats comestibles, salés ou en saumure, séchés ou fumés ; farines et poudre, comestibles, de viandes ou d'abats auxquels ont été incorporées des huiles végétales ou des huiles d'animaux marins dans une proportion :
\n
- inférieure ou égale à 15 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kg nets.
\n
Somme à percevoir (en francs) : 5,30 F.
\n
\n
- comprise entre 15 et 25 %.
\n
Unité de perception : 100 kg nets.
\n
Somme à percevoir (en francs) : 8,80 F.
\n
\n
- égale ou supérieure à 25 %.
\n
Unité de perception : 100 kg nets.
\n
Somme à percevoir (en francs) : 14,20 F.
\n
NUMERO de position tarifaire : Ex 07.10
\n
DESIGNATION DES PRODUITS ALIMENTAIRES :
\n
Légumes, non cuits ou cuits à l'eau ou à la vapeur, congelés, auxquels ont été incorporées des huiles végétales ou des huiles d'animaux marins dans une proportion :
\n
- inférieure ou égale à 15 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kg nets.
\n
Somme à percevoir (en francs : 5,30 F.
\n
\n
- comprise entre 15 et 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kg nets.
\n
Somme à percevoir (en francs : 8,80 F.
\n
\n
- égale ou supérieure à 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kg nets.
\n
Somme à percevoir (en francs : 14,20 F.
\n
\n
NUMERO de position tarifaire : 15.17
\n
DESIGNATION DES PRODUITS ALIMENTAIRES :
\n
Margarine et assimilés.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : Non applicable.
\n
Somme à percevoir (en francs :
\n
\n
NUMERO de position tarifaire : Ex 16.02
\n
DESIGNATION DES PRODUITS ALIMENTAIRES :
\n
Autres préparations et conserves de viandes, d'abats ou de sang, auxquels ont été incorporées des huiles végétales ou des huiles d'animaux marins dans une proportion :
\n
- inférieure ou égale à 15 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 5,30 F.
\n
\n
- comprise entre 15 et 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 8,80 F.
\n
\n
- égale ou supérieure à 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 14,20 F.
\n
\n
NUMERO de position tarifaire : Ex 16.03
\n
DESIGNATION DES PRODUITS ALIMENTAIRES :
\n
Extraits et jus de viande, de poissons ou de crustacés, de mollusques ou d'autres invertébrés aquatiques, auxquels ont été incorporés des huiles végétales ou des huiles d'animaux marins dans une proportion :
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 5,30 F.
\n
\n
- comprise entre 15 et 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 8,80 F.
\n
\n
- égale ou supérieure à 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 14,20 F.
\n
\n
NUMERO de position tarifaire : Ex 16.04
\n
DESIGNATION DES PRODUITS ALIMENTAIRES :
\n
Préparations et conserves de poissons, caviar et ses succédanés préparés à partir d'oeufs de poissons :
\n
- à l'huile d'olive.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kg demi-brut.
\n
Somme à percevoir (en francs : 15,75 F.
\n
\n
- à une autre huile végétale ou à l'huile d'animaux marins.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kg demi-brut.
\n
Somme à percevoir (en francs : 14,20 F.
\n
\n
- à la tomate, cette sauce contenant une proportion d'huile végétale ou d'animaux marins :
\n
- Inférieure ou égale à 15 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kg demi-brut.
\n
Somme à percevoir (en francs : 5,30 F.
\n
\n
- comprise entre 15 et 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kg demi-brut.
\n
Somme à percevoir (en francs : 8,80 F.
\n
\n
- égale ou supérieure à 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kg demi-brut.
\n
Somme à percevoir (en francs : 14,20 F.
\n
\n
NUMERO de position tarifaire : Ex 16.05
\n
DESIGNATION DES PRODUITS ALIMENTAIRES :
\n
Crustacés, mollusques et autres invertébrés aquatiques, préparés ou conservés :
\n
- à l'huile d'olive.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kg demi-brut.
\n
Somme à percevoir (en francs : 15,75 F.
\n
\n
- à une autre huile végétale ou à l'huile d'animaux marins.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kg demi-brut.
\n
Somme à percevoir (en francs : 14,20 F.
\n
\n
NUMERO de position tarifaire : Ex 17.04
\n
DESIGNATION DES PRODUITS ALIMENTAIRES :
\n
Sucreries sans cacao (y compris le chocolat blanc) auxquelles ont été incorporées des huiles végétales ou des huiles d'animaux marins dans une proportion :
\n
- inférieure ou égale à 15 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 5,30 F.
\n
\n
- comprise entre 15 et 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 8,80 F.
\n
\n
- égale ou supérieure à 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 14,20 F.
\n
\n
NUMERO de position tarifaire : Ex 18.06
\n
DESIGNATION DES PRODUITS ALIMENTAIRES :
\n
Chocolats et autres préparations alimentaires contenant du cacao, auxquels ont été incorporées des huiles végétales ou des huiles d'animaux marins dans une proportion :
\n
- inférieure ou égale à 15 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 5,30 F.
\n
\n
- comprise entre 15 et 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 8,80 F.
\n
\n
- égale ou supérieure à 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 14,20 F.
\n
\n
NUMERO de position tarifaire : Ex 19.01
\n
DESIGNATION DES PRODUITS ALIMENTAIRES :
\n
Extraits de malt ; préparations alimentaires de farines, semoules, amidons, fécules ou extraits de malt, ne contenant pas de poudre de cacao ou en contenant dans une proportion inférieure à 50 % en poids, non dénommées ni comprises ailleurs, préparations alimentaires de produits des n° 04.01 à 04.04, ne contenant pas de poudre de cacao ou en contenant dans une proportion inférieure à 10 % en poids, non dénommées ni comprises ailleurs, auxquels ont été incorporées des huiles végétales ou des huiles d'animaux marins dans une proportion :
\n
- inférieure ou égale à 15 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 5,30 F.
\n
\n
- comprise entre 15 et 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 8,80 F.
\n
\n
- égale ou supérieure à 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 14,20 F.
\n
\n
NUMERO de position tarifaire : Ex 19.02
\n
DESIGNATION DES PRODUITS ALIMENTAIRES :
\n
Pâtes alimentaires, même cuites ou farcies (de viande ou d'autres substances) ou bien autrement préparées, telles que spaghetti, macaroni, nouilles, lasagnes, gnocchi, ravioli, cannelloni, couscous même préparé, auxquels ont été incorporées des huiles végétales ou des huiles d'animaux marins dans une proportion :
\n
- inférieure ou égale à 15 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 5,30 F.
\n
\n
- comprise entre 15 et 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 8,80 F.
\n
\n
- égale ou supérieure à 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 14,20 F.
\n
\n
NUMERO de position tarifaire : Ex 19.04
\n
DESIGNATION DES PRODUITS ALIMENTAIRES :
\n
Produits à base de céréales obtenus par soufflage ou grillage (\"cornflakes par exemple) ; céréales ou autres que le maïs, en grains, pré-cuites ou autrement préparées, auxquels ont été incorporées des huiles végétales ou des huiles d'animaux marins dans une proportion :
\n
- inférieure ou égale à 15 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 5,30 F.
\n
\n
- comprise entre 15 et 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 8,80 F.
\n
\n
- égale ou supérieure à 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 14,20 F.
\n
\n
NUMERO de position tarifaire : Ex 19.05
\n
DESIGNATION DES PRODUITS ALIMENTAIRES :
\n
Produits de la boulangerie, de la pâtisserie ou de la biscuiterie même additionnés de cacao ; hosties, cachets vides des types utilisés pour médicaments, pains à cacheter, pâtes séchées de farine, d'amidon ou de fécule en feuilles et produits similaires :
\n
a) Produits de la biscuiterie auxquels ont été incorporées des huiles végétales ou des huiles d'animaux marins dans une proportion :
\n
- inférieure ou égale à 15 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 5,30 F.
\n
\n
- comprise entre 15 et 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 8,80 F.
\n
\n
- égale ou supérieure à 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 14,20 F.
\n
\n
b) Autres :
\n
- produits de la boulangerie fine.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 1,90 F.
\n
\n
- produits de la pâtisserie.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 8,80 F.
\n
\n
NUMERO de position tarifaire : Ex 20.02
\n
DESIGNATION DES PRODUITS ALIMENTAIRES :
\n
Tomates préparées ou conservées autrement qu'au vinaigre ou à l'acide acétique, auxquelles ont été incorporées des huiles végétales ou des huiles d'animaux marins dans une proportion :
\n
\n
- inférieure ou égale à 15 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 5,30 F.
\n
\n
- comprise entre 15 et 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 8,80 F.
\n
\n
- égale ou supérieure à 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 14,20 F.
\n
\n
NUMERO de position tarifaire : Ex 20.03
\n
DESIGNATION DES PRODUITS ALIMENTAIRES :
\n
Champignons et truffes, préparés ou conservés autrement qu'au vinaigre ou à l'acide acétique, congelés, auxquels ont été incorporées des huiles végétales ou d'animaux marins dans une proportion :
\n
\n
- inférieure ou égale à 15 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 5,30 F.
\n
\n
- comprise entre 15 et 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 8,80 F.
\n
\n
- égale ou supérieure à 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 14,20 F.
\n
\n NUMERO de position tarifaire : Ex 20.04
\n
DESIGNATION DES PRODUITS ALIMENTAIRES :
\n
Autres légumes préparés ou conservés autrement qu'au vinaigre ou à l'acide acétique, congelés, auxquels ont été incorporées des huiles végétales ou des huiles d'animaux marins dans une proportion :
\n
\n
- inférieure ou égale à 15 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 5,30 F.
\n
\n
- comprise entre 15 et 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 8,80 F.
\n
\n
- égale ou supérieure à 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 14,20 F.
\n
\n
NUMERO de position tarifaire : Ex 20.05
\n
DESIGNATION DES PRODUITS ALIMENTAIRES :
\n
Autres légumes préparés ou conservés autrement qu'au vinaigre ou à l'acide acétique, non congelés, auxquels ont été incorporées des huiles végétales ou des huiles d'animaux marins dans une proportion :
\n
\n
- inférieure ou égale à 15 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 5,30 F.
\n
\n
- comprise entre 15 et 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 8,80 F.
\n
\n
- égale ou supérieure à 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 14,20 F.
\n
\n NUMERO de position tarifaire : Ex 20.08
\n
DESIGNATION DES PRODUITS ALIMENTAIRES :
\n
Fruits et autres parties comestibles de plantes, autrement préparés ou conservés, avec ou sans addition de sucre ou d'autres édulcorants ou d'alcool, non dénommés ni compris ailleurs, auxquels ont été incorporées des huiles végétales ou d'animaux marins dans une proportion :
\n
\n
- inférieure ou égale à 15 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 5,30 F.
\n
\n
- comprise entre 15 et 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 8,80 F.
\n
\n
- égale ou supérieure à 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 14,20 F.
\n
\n NUMERO de position tarifaire : Ex 21.03
\n
DESIGNATION DES PRODUITS ALIMENTAIRES :
\n
Préparations pour sauces et sauces préparées ; condiments et assaisonnements composés, farine de moutarde et moutarde préparée, auxquels ont été incorporées des huiles végétales ou des huiles d'animaux marins dans une proportion :
\n
\n
- inférieure ou égale à 15 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 14,20 F.
\n
\n
- comprise entre 15 et 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 28,20 F.
\n
\n
- supérieure à 50 % et inférieure à 75 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 37,00 F.
\n
\n
- égale ou supérieure à 75 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 56,50 F.
\n
\n NUMERO de position tarifaire : Ex 21.04
\n
DESIGNATION DES PRODUITS ALIMENTAIRES :
\n
Préparations pour soupes, potages ou bouillons, soupes, potages ou bouillons préparés, préparations alimentaires composites homogénéisées.
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 8,80 F.
\n
\n
NUMERO de position tarifaire : Ex 21-05
\n
DESIGNATION DES PRODUITS ALIMENTAIRES :
\n
Glaces de consommation, même contenant du cacao auxquelles ont été incorporées des huiles végétales ou des huiles d'animaux marins dans une proportion :
\n
\n
- inférieure ou égale à 15 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 5,30 F.
\n
\n
- comprise entre 15 et 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 8,80 F.
\n
\n
- égale ou supérieure à 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 14,20 F.
\n
\n
NUMERO de position tarifaire : Ex 21-06
\n
DESIGNATION DES PRODUITS ALIMENTAIRES :
\n
Préparations alimentaires non dénommés ni comprises ailleurs auxquelles ont été incorporés des huiles végétales ou des huiles d'animaux marins dans une proportion :
\n
\n
- inférieure ou égale à 15 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 5,30 F.
\n
\n
- comprise entre 15 et 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 8,80 F.
\n
\n
- égale ou supérieure à 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 14,20 F.
\n
\n
NUMERO de position tarifaire : Ex 22.02
\n
DESIGNATION DES PRODUITS ALIMENTAIRES :
\n
Eaux, y compris les eaux minérales et les eaux gazéifiées, additionnées de sucre ou d'autres édulcorants ou aromatisées, et autres boissons non alcooliques, à l'exclusion des jus de fruits ou de légumes de la position 20.09, auxquelles ont été incorporées des huiles végétales ou des huiles d'animaux marins dans une proportion :
\n
\n
- inférieure ou égale à 15 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 5,30 F.
\n
\n
- comprise entre 15 et 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 8,80 F.
\n
\n
- égale ou supérieure à 25 %.
\n
TARIF FORFAITAIRE :
\n
Unité de perception : 100 kgs nets.
\n
Somme à percevoir (en francs : 14,20 F.
" } }, "LEGIARTI000006328804": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1989-03-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006328804", "URL": "article/LEGI/ARTI/00/00/06/32/88/LEGIARTI000006328804.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAIYQXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1414 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 39 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000315410", "@nor": "BUDF8900003A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 15 mars 1989 FIXANT POUR 1989 LE SEUIL D'APPLICATION DES DEGREVEMENTS PARTIELS DE TAXE D'HABITATION EN FAVEUR DES PERSONNES DE CONDITION MODESTE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000315410", "@c_titre_court": "Arrêté du 15 mars 1989" }, { "@fin": "2999-01-01", "#text": "Arrêté du 15 mars 1989 fixant pour 1989 le seuil d'application des dégrèvements partiels de taxe d'habitation en faveur des personnes de condition modeste", "@debut": "1989-03-29", "@id_txt": "LEGITEXT000006058874", "@c_titre_court": "Arrêté du 15 mars 1989" } ], "@date_publi": "1989-03-29", "@date_signature": "1989-03-15" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006328804", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1989-03-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le seuil d'imposition fixé au premier alinéa de l'article 1414-A du code général des impôts est porté à 1 305 F pour les cotisations de taxe d'habitation établies au titre de 1989.
\n
" } }, "LEGIARTI000006344082": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2000-04-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006344082", "URL": "article/LEGI/ARTI/00/00/06/34/40/LEGIARTI000006344082.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MCHKVXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code de l'administration communale 395 à 401", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 1862-05-31 art. 507, art. 508", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 1893-07-12 art. 1 à 110, art. 113 à 238", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 1896-02-01", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 1928-04-01", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 1933-04-29", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 1935-10-30", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000522263", "#text": "Ordonnance 45-2604 1945-11-02 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000522263", "@numtexte": "45-2604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000849154", "#text": "Décret 47-850 1947-05-16", "@sens": "source", "@cidtexte": "JORFTEXT000000849154", "@numtexte": "47-850", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1947-05-16" }, { "@id": "JORFTEXT000000673588", "#text": "Décret 47-1554 1947-08-13", "@sens": "source", "@cidtexte": "JORFTEXT000000673588", "@numtexte": "47-1554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1947-08-13" }, { "@id": "JORFTEXT000000691016", "#text": "Décret 48-450 1948-03-16", "@sens": "source", "@cidtexte": "JORFTEXT000000691016", "@numtexte": "48-450", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1948-03-16" }, { "@id": "JORFTEXT000000318356", "#text": "Décret 51-859 1951-07-06", "@sens": "source", "@cidtexte": "JORFTEXT000000318356", "@numtexte": "51-859", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1951-07-06" }, { "@id": "JORFTEXT000000501960", "#text": "Décret 52-44 1952-01-07", "@sens": "source", "@cidtexte": "JORFTEXT000000501960", "@numtexte": "52-44", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1952-01-07" }, { "@id": "JORFTEXT000000875138", "#text": "Loi 53-661 1953-08-01", "@sens": "source", "@cidtexte": "JORFTEXT000000875138", "@numtexte": "53-661", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1953-08-01" }, { "@id": "JORFARTI000001880721", "@num": "3", "#text": "Décret n°55-579 du 20 mai 1955 - art. 3, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000869416", "@numtexte": "55-579", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-05-20" }, { "@id": "LEGIARTI000006360638", "@num": "1", "#text": "Décret n°55-630 du 20 mai 1955 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000686980", "@numtexte": "55-630", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-05-20" }, { "@id": "JORFTEXT000000330307", "#text": "Décret 56-151 1956-01-27", "@sens": "source", "@cidtexte": "JORFTEXT000000330307", "@numtexte": "56-151", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1956-01-27" }, { "@id": "JORFTEXT000000877421", "#text": "Décret 58-367 1958-04-02", "@sens": "source", "@cidtexte": "JORFTEXT000000877421", "@numtexte": "58-367", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1958-04-02" }, { "@id": "LEGIARTI000006351606", "@num": "1", "#text": "Décret n°59-36 du 5 janvier 1959 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000491855", "@numtexte": "59-36", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-01-05" }, { "@id": "LEGIARTI000006351614", "@num": "10", "#text": "Décret n°59-36 du 5 janvier 1959 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000491855", "@numtexte": "59-36", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-01-05" }, { "@id": "LEGIARTI000006351615", "@num": "11", "#text": "Décret n°59-36 du 5 janvier 1959 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000491855", "@numtexte": "59-36", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-01-05" }, { "@id": "LEGIARTI000006351607", "@num": "2", "#text": "Décret n°59-36 du 5 janvier 1959 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000491855", "@numtexte": "59-36", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-01-05" }, { "@id": "LEGIARTI000006351608", "@num": "3", "#text": "Décret n°59-36 du 5 janvier 1959 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000491855", "@numtexte": "59-36", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-01-05" }, { "@id": "LEGIARTI000006351609", "@num": "4", "#text": "Décret n°59-36 du 5 janvier 1959 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000491855", "@numtexte": "59-36", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-01-05" }, { "@id": "LEGIARTI000006351610", "@num": "6", "#text": "Décret n°59-36 du 5 janvier 1959 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000491855", "@numtexte": "59-36", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-01-05" }, { "@id": "LEGIARTI000006351611", "@num": "7", "#text": "Décret n°59-36 du 5 janvier 1959 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000491855", "@numtexte": "59-36", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-01-05" }, { "@id": "LEGIARTI000006351613", "@num": "9", "#text": "Décret n°59-36 du 5 janvier 1959 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000491855", "@numtexte": "59-36", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-01-05" }, { "@id": "JORFTEXT000000491855", "#text": "Décret 59-36 1959-01-05", "@sens": "source", "@cidtexte": "JORFTEXT000000491855", "@numtexte": "59-36", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-01-05" }, { "@id": "JORFTEXT000000492074", "#text": "Décret 59-37 1959-01-05", "@sens": "source", "@cidtexte": "JORFTEXT000000492074", "@numtexte": "59-37", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-01-05" }, { "@id": "LEGITEXT000006060858", "#text": "Décret n°59-1201 du 19 octobre 1959", "@sens": "cible", "@cidtexte": "JORFTEXT000000489947", "@numtexte": "59-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-19" }, { "@id": "LEGIARTI000006355417", "@num": "1", "#text": "Décret n°59-1201 du 19 octobre 1959 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000489947", "@numtexte": "59-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-19" }, { "@id": "LEGIARTI000006355527", "@num": "10", "#text": "Décret n°59-1201 du 19 octobre 1959 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000489947", "@numtexte": "59-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-19" }, { "@id": "LEGIARTI000006355528", "@num": "11", "#text": "Décret n°59-1201 du 19 octobre 1959 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000489947", "@numtexte": "59-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-19" }, { "@id": "LEGIARTI000006355537", "@num": "12", "#text": "Décret n°59-1201 du 19 octobre 1959 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000489947", "@numtexte": "59-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-19" }, { "@id": "LEGIARTI000006355548", "@num": "13", "#text": "Décret n°59-1201 du 19 octobre 1959 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000489947", "@numtexte": "59-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-19" }, { "@id": "LEGIARTI000006355556", "@num": "14", "#text": "Décret n°59-1201 du 19 octobre 1959 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000489947", "@numtexte": "59-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-19" }, { "@id": "LEGIARTI000006355565", "@num": "15", "#text": "Décret n°59-1201 du 19 octobre 1959 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000489947", "@numtexte": "59-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-19" }, { "@id": "LEGIARTI000006355573", "@num": "16", "#text": "Décret n°59-1201 du 19 octobre 1959 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000489947", "@numtexte": "59-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-19" }, { "@id": "LEGIARTI000006355583", "@num": "16 bis", "#text": "Décret n°59-1201 du 19 octobre 1959 - art. 16 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000489947", "@numtexte": "59-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-19" }, { "@id": "LEGIARTI000006355593", "@num": "17", "#text": "Décret n°59-1201 du 19 octobre 1959 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000489947", "@numtexte": "59-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-19" }, { "@id": "LEGIARTI000006355613", "@num": "18", "#text": "Décret n°59-1201 du 19 octobre 1959 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000489947", "@numtexte": "59-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-19" }, { "@id": "LEGIARTI000006355621", "@num": "19", "#text": "Décret n°59-1201 du 19 octobre 1959 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000489947", "@numtexte": "59-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-19" }, { "@id": "LEGIARTI000006355425", "@num": "2", "#text": "Décret n°59-1201 du 19 octobre 1959 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000489947", "@numtexte": "59-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-19" }, { "@id": "LEGIARTI000006355636", "@num": "20", "#text": "Décret n°59-1201 du 19 octobre 1959 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000489947", "@numtexte": "59-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-19" }, { "@id": "LEGIARTI000006355448", "@num": "22", "#text": "Décret n°59-1201 du 19 octobre 1959 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000489947", "@numtexte": "59-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-19" }, { "@id": "LEGIARTI000006355438", "@num": "3", "#text": "Décret n°59-1201 du 19 octobre 1959 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000489947", "@numtexte": "59-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-19" }, { "@id": "LEGIARTI000006355478", "@num": "4", "#text": "Décret n°59-1201 du 19 octobre 1959 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000489947", "@numtexte": "59-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-19" }, { "@id": "LEGIARTI000006355506", "@num": "5", "#text": "Décret n°59-1201 du 19 octobre 1959 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000489947", "@numtexte": "59-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-19" }, { "@id": "LEGIARTI000006355523", "@num": "6", "#text": "Décret n°59-1201 du 19 octobre 1959 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000489947", "@numtexte": "59-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-19" }, { "@id": "LEGIARTI000006355524", "@num": "7", "#text": "Décret n°59-1201 du 19 octobre 1959 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000489947", "@numtexte": "59-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-19" }, { "@id": "LEGIARTI000006355525", "@num": "8", "#text": "Décret n°59-1201 du 19 octobre 1959 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000489947", "@numtexte": "59-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-19" }, { "@id": "LEGIARTI000006355526", "@num": "9", "#text": "Décret n°59-1201 du 19 octobre 1959 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000489947", "@numtexte": "59-1201", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-19" }, { "@id": "JORFTEXT000000489947", "#text": "Décret 59-1201 1959-10-19", "@sens": "source", "@cidtexte": "JORFTEXT000000489947", "@numtexte": "59-1201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-10-19" }, { "@id": "LEGIARTI000006285940", "@num": "6", "#text": "Décret n°62-921 du 3 août 1962 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000869036", "@numtexte": "62-921", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-08-03" }, { "@id": "LEGIARTI000006285939", "@num": "6", "#text": "Décret n°62-921 du 3 août 1962 - art. 6 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000869036", "@numtexte": "62-921", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-08-03" }, { "@id": "LEGIARTI000006840732", "@num": "6", "#text": "Décret n°62-1352 du 14 novembre 1962 - art. 6 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303008", "@numtexte": "62-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-14" }, { "@id": "LEGIARTI000006840727", "@num": "1", "#text": "Décret n°62-1352 du 14 novembre 1962 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303008", "@numtexte": "62-1352", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-14" }, { "@id": "LEGIARTI000006840728", "@num": "2", "#text": "Décret n°62-1352 du 14 novembre 1962 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303008", "@numtexte": "62-1352", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-14" }, { "@id": "LEGIARTI000006840729", "@num": "3", "#text": "Décret n°62-1352 du 14 novembre 1962 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303008", "@numtexte": "62-1352", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-14" }, { "@id": "LEGIARTI000006840731", "@num": "5", "#text": "Décret n°62-1352 du 14 novembre 1962 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303008", "@numtexte": "62-1352", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-14" }, { "@id": "LEGIARTI000006840732", "@num": "6", "#text": "Décret n°62-1352 du 14 novembre 1962 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303008", "@numtexte": "62-1352", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-14" }, { "@id": "LEGIARTI000006359178", "@num": "1", "#text": "Décret n°66-624 du 19 août 1966 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512896", "@numtexte": "66-624", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-08-19" }, { "@id": "LEGIARTI000006359179", "@num": "3", "#text": "Décret n°66-624 du 19 août 1966 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512896", "@numtexte": "66-624", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-08-19" }, { "@id": "JORFTEXT000000512896", "#text": "Décret 66-624 1966-08-19", "@sens": "source", "@cidtexte": "JORFTEXT000000512896", "@numtexte": "66-624", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-08-19" }, { "@id": "JORFTEXT000000331013", "#text": "Décret 68-629 1968-07-09", "@sens": "source", "@cidtexte": "JORFTEXT000000331013", "@numtexte": "68-629", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-07-09" }, { "@id": "LEGIARTI000006341097", "@num": "1", "#text": "Décret n°70-216 du 17 mars 1970 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505398", "@numtexte": "70-216", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-17" }, { "@id": "LEGIARTI000006341098", "@num": "2", "#text": "Décret n°70-216 du 17 mars 1970 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505398", "@numtexte": "70-216", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-17" }, { "@id": "JORFTEXT000000505398", "#text": "Décret 70-216 1970-03-17", "@sens": "source", "@cidtexte": "JORFTEXT000000505398", "@numtexte": "70-216", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-17" }, { "@id": "JORFTEXT000000509957", "#text": "Décret 70-956 1970-10-21", "@sens": "source", "@cidtexte": "JORFTEXT000000509957", "@numtexte": "70-956", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-10-21" }, { "@id": "JORFTEXT000000874699", "#text": "Loi 71-1025 1971-12-24 art. 23 Finances rectificative pour 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000874699", "@numtexte": "71-1025", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-24" }, { "@id": "LEGIARTI000006852589", "@num": "1", "#text": "Décret n°72-676 du 27 juin 1972 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852590", "@num": "2", "#text": "Décret n°72-676 du 27 juin 1972 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852591", "@num": "ANNEXE ART. 1", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852604", "@num": "ANNEXE ART. 10", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852608", "@num": "ANNEXE ART. 12", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852609", "@num": "ANNEXE ART. 13", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852610", "@num": "ANNEXE ART. 14", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852611", "@num": "ANNEXE ART. 15", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852614", "@num": "ANNEXE ART. 16", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852616", "@num": "ANNEXE ART. 16 Ter", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 16 Ter (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852615", "@num": "ANNEXE ART. 16 bis", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 16 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852617", "@num": "ANNEXE ART. 17", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852618", "@num": "ANNEXE ART. 18", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852621", "@num": "ANNEXE ART. 19", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852594", "@num": "ANNEXE ART. 2", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852622", "@num": "ANNEXE ART. 20", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852623", "@num": "ANNEXE ART. 21", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852624", "@num": "ANNEXE ART. 22", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852625", "@num": "ANNEXE ART. 23", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852628", "@num": "ANNEXE ART. 24", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852595", "@num": "ANNEXE ART. 3", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852596", "@num": "ANNEXE ART. 4", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852597", "@num": "ANNEXE ART. 5", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852598", "@num": "ANNEXE ART. 6", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852601", "@num": "ANNEXE ART. 7", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852602", "@num": "ANNEXE ART. 8", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852603", "@num": "ANNEXE ART. 9", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852605", "@num": "ANNEXE ART. II", "#text": "Décret n°72-676 du 27 juin 1972 - art. ANNEXE ART. II (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855022", "@numtexte": "72-676", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852715", "@num": "1", "#text": "Décret n°72-677 du 27 juin 1972 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852716", "@num": "2", "#text": "Décret n°72-677 du 27 juin 1972 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852717", "@num": "ANNEXE ART. 1", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852726", "@num": "ANNEXE ART. 10", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852728", "@num": "ANNEXE ART. 12", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852729", "@num": "ANNEXE ART. 13", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852730", "@num": "ANNEXE ART. 14", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852731", "@num": "ANNEXE ART. 15", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852732", "@num": "ANNEXE ART. 16", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852733", "@num": "ANNEXE ART. 16 bis", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. 16 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852734", "@num": "ANNEXE ART. 16 ter", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. 16 ter (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852735", "@num": "ANNEXE ART. 17", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852736", "@num": "ANNEXE ART. 18", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852737", "@num": "ANNEXE ART. 19", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852718", "@num": "ANNEXE ART. 2", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852738", "@num": "ANNEXE ART. 20", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852739", "@num": "ANNEXE ART. 21", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852740", "@num": "ANNEXE ART. 22", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852741", "@num": "ANNEXE ART. 23", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852719", "@num": "ANNEXE ART. 3", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852720", "@num": "ANNEXE ART. 4", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852721", "@num": "ANNEXE ART. 5", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852722", "@num": "ANNEXE ART. 6", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852723", "@num": "ANNEXE ART. 7", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852724", "@num": "ANNEXE ART. 8", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852725", "@num": "ANNEXE ART. 9", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006852727", "@num": "ANNEXE ART. II", "#text": "Décret n°72-677 du 27 juin 1972 - art. ANNEXE ART. II (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000855023", "@numtexte": "72-677", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-27" }, { "@id": "LEGIARTI000006352516", "@num": "1", "#text": "Décret n°73-172 du 21 février 1973 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875719", "@numtexte": "73-172", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-02-21" }, { "@id": "LEGIARTI000006352517", "@num": "2", "#text": "Décret n°73-172 du 21 février 1973 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875719", "@numtexte": "73-172", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-02-21" }, { "@id": "LEGIARTI000006352518", "@num": "3", "#text": "Décret n°73-172 du 21 février 1973 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875719", "@numtexte": "73-172", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-02-21" }, { "@id": "LEGIARTI000006271694", "@num": "4", "#text": "Décret n°73-172 du 21 février 1973 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875719", "@numtexte": "73-172", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-02-21" }, { "@id": "LEGIARTI000006271695", "@num": "5", "#text": "Décret n°73-172 du 21 février 1973 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875719", "@numtexte": "73-172", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-02-21" }, { "@id": "LEGIARTI000006352519", "@num": "ANNEXE", "#text": "Décret n°73-172 du 21 février 1973 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875719", "@numtexte": "73-172", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-02-21" }, { "@id": "LEGIARTI000006846531", "@num": "12", "#text": "Loi n°75-633 du 15 juillet 1975 - art. 12 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000888298", "@numtexte": "75-633", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-15" }, { "@id": "LEGIARTI000006852538", "@num": "1", "#text": "Décret n°77-151 du 7 février 1977 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885845", "@numtexte": "77-151", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-02-07" }, { "@id": "LEGIARTI000006852547", "@num": "10", "#text": "Décret n°77-151 du 7 février 1977 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885845", "@numtexte": "77-151", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-02-07" }, { "@id": "LEGIARTI000006852539", "@num": "2", "#text": "Décret n°77-151 du 7 février 1977 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885845", "@numtexte": "77-151", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-02-07" }, { "@id": "LEGIARTI000006852540", "@num": "3", "#text": "Décret n°77-151 du 7 février 1977 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885845", "@numtexte": "77-151", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-02-07" }, { "@id": "LEGIARTI000006852541", "@num": "4", "#text": "Décret n°77-151 du 7 février 1977 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885845", "@numtexte": "77-151", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-02-07" }, { "@id": "LEGIARTI000006852542", "@num": "5", "#text": "Décret n°77-151 du 7 février 1977 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885845", "@numtexte": "77-151", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-02-07" }, { "@id": "LEGIARTI000006852544", "@num": "6", "#text": "Décret n°77-151 du 7 février 1977 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885845", "@numtexte": "77-151", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-02-07" }, { "@id": "LEGIARTI000006852545", "@num": "7", "#text": "Décret n°77-151 du 7 février 1977 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885845", "@numtexte": "77-151", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-02-07" }, { "@id": "LEGIARTI000006271854", "@num": "8", "#text": "Décret n°77-151 du 7 février 1977 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885845", "@numtexte": "77-151", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-02-07" }, { "@id": "LEGIARTI000006852546", "@num": "9", "#text": "Décret n°77-151 du 7 février 1977 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885845", "@numtexte": "77-151", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-02-07" }, { "@id": "LEGIARTI000006531396", "@num": "6", "#text": "Décret n°79-1037 du 3 décembre 1979 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501017", "@numtexte": "79-1037", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-03" }, { "@id": "LEGIARTI000006531397", "@num": "7", "#text": "Décret n°79-1037 du 3 décembre 1979 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501017", "@numtexte": "79-1037", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-03" }, { "@id": "LEGIARTI000006531398", "@num": "8", "#text": "Décret n°79-1037 du 3 décembre 1979 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501017", "@numtexte": "79-1037", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-12-03" }, { "@id": "JORFTEXT000000880039", "#text": "Loi 82-213 1982-03-02 art. 7, art. 51, art. 83", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@id": "LEGIARTI000006338472", "@num": "51", "#text": "Loi n°82-213 du 2 mars 1982 - art. 51 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@id": "LEGIARTI000006338507", "@num": "83", "#text": "Loi n°82-213 du 2 mars 1982 - art. 83 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@id": "LEGITEXT000006063903", "#text": "Décret n°82-806 du 22 septembre 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000520397", "@numtexte": "82-806", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364963", "@num": "1", "#text": "Décret n°82-806 du 22 septembre 1982 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520397", "@numtexte": "82-806", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364974", "@num": "10", "#text": "Décret n°82-806 du 22 septembre 1982 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520397", "@numtexte": "82-806", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364964", "@num": "2", "#text": "Décret n°82-806 du 22 septembre 1982 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520397", "@numtexte": "82-806", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364965", "@num": "3", "#text": "Décret n°82-806 du 22 septembre 1982 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520397", "@numtexte": "82-806", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364967", "@num": "4", "#text": "Décret n°82-806 du 22 septembre 1982 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520397", "@numtexte": "82-806", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364968", "@num": "5", "#text": "Décret n°82-806 du 22 septembre 1982 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520397", "@numtexte": "82-806", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364971", "@num": "7", "#text": "Décret n°82-806 du 22 septembre 1982 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520397", "@numtexte": "82-806", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364972", "@num": "8", "#text": "Décret n°82-806 du 22 septembre 1982 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520397", "@numtexte": "82-806", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364973", "@num": "9", "#text": "Décret n°82-806 du 22 septembre 1982 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520397", "@numtexte": "82-806", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGITEXT000006063904", "#text": "Décret n°82-807 du 22 septembre 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000884072", "@numtexte": "82-807", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364975", "@num": "1", "#text": "Décret n°82-807 du 22 septembre 1982 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884072", "@numtexte": "82-807", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364986", "@num": "10", "#text": "Décret n°82-807 du 22 septembre 1982 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884072", "@numtexte": "82-807", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364977", "@num": "2", "#text": "Décret n°82-807 du 22 septembre 1982 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884072", "@numtexte": "82-807", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364978", "@num": "3", "#text": "Décret n°82-807 du 22 septembre 1982 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884072", "@numtexte": "82-807", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364980", "@num": "4", "#text": "Décret n°82-807 du 22 septembre 1982 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884072", "@numtexte": "82-807", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364981", "@num": "5", "#text": "Décret n°82-807 du 22 septembre 1982 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884072", "@numtexte": "82-807", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364982", "@num": "6", "#text": "Décret n°82-807 du 22 septembre 1982 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884072", "@numtexte": "82-807", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364983", "@num": "7", "#text": "Décret n°82-807 du 22 septembre 1982 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884072", "@numtexte": "82-807", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364984", "@num": "8", "#text": "Décret n°82-807 du 22 septembre 1982 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884072", "@numtexte": "82-807", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364985", "@num": "9", "#text": "Décret n°82-807 du 22 septembre 1982 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884072", "@numtexte": "82-807", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGITEXT000006063905", "#text": "Décret n°82-808 du 22 septembre 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000334632", "@numtexte": "82-808", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364987", "@num": "1", "#text": "Décret n°82-808 du 22 septembre 1982 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334632", "@numtexte": "82-808", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364988", "@num": "2", "#text": "Décret n°82-808 du 22 septembre 1982 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334632", "@numtexte": "82-808", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364989", "@num": "3", "#text": "Décret n°82-808 du 22 septembre 1982 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334632", "@numtexte": "82-808", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364990", "@num": "4", "#text": "Décret n°82-808 du 22 septembre 1982 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334632", "@numtexte": "82-808", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364992", "@num": "5", "#text": "Décret n°82-808 du 22 septembre 1982 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334632", "@numtexte": "82-808", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364993", "@num": "6", "#text": "Décret n°82-808 du 22 septembre 1982 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334632", "@numtexte": "82-808", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364994", "@num": "7", "#text": "Décret n°82-808 du 22 septembre 1982 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334632", "@numtexte": "82-808", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364995", "@num": "1", "#text": "Décret n°82-809 du 22 septembre 1982 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699630", "@numtexte": "82-809", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364996", "@num": "2", "#text": "Décret n°82-809 du 22 septembre 1982 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699630", "@numtexte": "82-809", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364997", "@num": "3", "#text": "Décret n°82-809 du 22 septembre 1982 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699630", "@numtexte": "82-809", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGIARTI000006364999", "@num": "5", "#text": "Décret n°82-809 du 22 septembre 1982 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699630", "@numtexte": "82-809", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-09-22" }, { "@id": "LEGITEXT000006063921", "#text": "Décret n°82-866 du 11 octobre 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000703665", "@numtexte": "82-866", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-10-11" }, { "@id": "LEGIARTI000006365009", "@num": "1", "#text": "Décret n°82-866 du 11 octobre 1982 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703665", "@numtexte": "82-866", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-10-11" }, { "@id": "LEGIARTI000006365026", "@num": "10", "#text": "Décret n°82-866 du 11 octobre 1982 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703665", "@numtexte": "82-866", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-10-11" }, { "@id": "LEGIARTI000006365028", "@num": "11", "#text": "Décret n°82-866 du 11 octobre 1982 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703665", "@numtexte": "82-866", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-10-11" }, { "@id": "LEGIARTI000006365032", "@num": "12", "#text": "Décret n°82-866 du 11 octobre 1982 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703665", "@numtexte": "82-866", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-10-11" }, { "@id": "LEGIARTI000006365034", "@num": "13", "#text": "Décret n°82-866 du 11 octobre 1982 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703665", "@numtexte": "82-866", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-10-11" }, { "@id": "LEGIARTI000006365035", "@num": "14", "#text": "Décret n°82-866 du 11 octobre 1982 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703665", "@numtexte": "82-866", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-10-11" }, { "@id": "LEGIARTI000006365036", "@num": "15", "#text": "Décret n°82-866 du 11 octobre 1982 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703665", "@numtexte": "82-866", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-10-11" }, { "@id": "LEGIARTI000006365037", "@num": "16", "#text": "Décret n°82-866 du 11 octobre 1982 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703665", "@numtexte": "82-866", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-10-11" }, { "@id": "LEGIARTI000006365039", "@num": "17", "#text": "Décret n°82-866 du 11 octobre 1982 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703665", "@numtexte": "82-866", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-10-11" }, { "@id": "LEGIARTI000006365042", "@num": "19", "#text": "Décret n°82-866 du 11 octobre 1982 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703665", "@numtexte": "82-866", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-10-11" }, { "@id": "LEGIARTI000006365015", "@num": "3", "#text": "Décret n°82-866 du 11 octobre 1982 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703665", "@numtexte": "82-866", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-10-11" }, { "@id": "LEGIARTI000006365016", "@num": "4", "#text": "Décret n°82-866 du 11 octobre 1982 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703665", "@numtexte": "82-866", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-10-11" }, { "@id": "LEGIARTI000006365017", "@num": "5", "#text": "Décret n°82-866 du 11 octobre 1982 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703665", "@numtexte": "82-866", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-10-11" }, { "@id": "LEGIARTI000006365018", "@num": "6", "#text": "Décret n°82-866 du 11 octobre 1982 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703665", "@numtexte": "82-866", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-10-11" }, { "@id": "LEGIARTI000006365021", "@num": "8", "#text": "Décret n°82-866 du 11 octobre 1982 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703665", "@numtexte": "82-866", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-10-11" }, { "@id": "LEGIARTI000006365024", "@num": "9", "#text": "Décret n°82-866 du 11 octobre 1982 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703665", "@numtexte": "82-866", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-10-11" }, { "@id": "LEGIARTI000006365008", "@num": "ANNEXE", "#text": "Décret n°82-866 du 11 octobre 1982 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703665", "@numtexte": "82-866", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-10-11" }, { "@id": "LEGITEXT000006063660", "#text": "Décret n°82-1131 du 29 décembre 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000515965", "@numtexte": "82-1131", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006341197", "@num": "1", "#text": "Décret n°82-1131 du 29 décembre 1982 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515965", "@numtexte": "82-1131", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006341198", "@num": "2", "#text": "Décret n°82-1131 du 29 décembre 1982 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515965", "@numtexte": "82-1131", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006341199", "@num": "3", "#text": "Décret n°82-1131 du 29 décembre 1982 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515965", "@numtexte": "82-1131", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006341200", "@num": "4", "#text": "Décret n°82-1131 du 29 décembre 1982 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515965", "@numtexte": "82-1131", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-12-29" }, { "@id": "LEGITEXT000006063661", "#text": "Décret n°82-1132 du 29 décembre 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000334844", "@numtexte": "82-1132", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006341202", "@num": "1", "#text": "Décret n°82-1132 du 29 décembre 1982 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334844", "@numtexte": "82-1132", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006341203", "@num": "2", "#text": "Décret n°82-1132 du 29 décembre 1982 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334844", "@numtexte": "82-1132", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-12-29" }, { "@id": "LEGITEXT000006063662", "#text": "Décret n°82-1133 du 29 décembre 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000884292", "@numtexte": "82-1133", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006341204", "@num": "1", "#text": "Décret n°82-1133 du 29 décembre 1982 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884292", "@numtexte": "82-1133", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-12-29" }, { "@id": "JORFTEXT000000880033", "#text": "Loi 82-1169 1982-12-31 art. 4, art. 5, art. 66, art. 16, art. 29", "@sens": "source", "@cidtexte": "JORFTEXT000000880033", "@numtexte": "82-1169", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-31" }, { "@id": "LEGIARTI000006338632", "@num": "4", "#text": "Loi n°82-1169 du 31 décembre 1982 - art. 4 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000880033", "@numtexte": "82-1169", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-31" }, { "@id": "LEGIARTI000006338633", "@num": "5", "#text": "Loi n°82-1169 du 31 décembre 1982 - art. 5 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000880033", "@numtexte": "82-1169", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-31" }, { "@id": "JORFTEXT000000320197", "#text": "Loi 83-8 1983-01-07 art. 94, art. 18, art. 95, art. 96, art. 85", "@sens": "source", "@cidtexte": "JORFTEXT000000320197", "@numtexte": "83-8", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-07" }, { "@id": "LEGITEXT000006064043", "#text": "Décret n°83-16 du 13 janvier 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000877239", "@numtexte": "83-16", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-01-13" }, { "@id": "LEGIARTI000006341205", "@num": "1", "#text": "Décret n°83-16 du 13 janvier 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877239", "@numtexte": "83-16", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-01-13" }, { "@id": "LEGIARTI000006341206", "@num": "2", "#text": "Décret n°83-16 du 13 janvier 1983 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877239", "@numtexte": "83-16", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-01-13" }, { "@id": "LEGIARTI000006341209", "@num": "4", "#text": "Décret n°83-16 du 13 janvier 1983 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877239", "@numtexte": "83-16", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-01-13" }, { "@id": "LEGIARTI000006403954", "@num": "1", "#text": "Décret n°83-32 du 21 janvier 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877724", "@numtexte": "83-32", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-01-21" }, { "@id": "LEGIARTI000006403965", "@num": "11", "#text": "Décret n°83-32 du 21 janvier 1983 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877724", "@numtexte": "83-32", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-01-21" }, { "@id": "LEGIARTI000006403955", "@num": "2", "#text": "Décret n°83-32 du 21 janvier 1983 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877724", "@numtexte": "83-32", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-01-21" }, { "@id": "LEGIARTI000006403957", "@num": "3", "#text": "Décret n°83-32 du 21 janvier 1983 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877724", "@numtexte": "83-32", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-01-21" }, { "@id": "LEGIARTI000006403958", "@num": "4", "#text": "Décret n°83-32 du 21 janvier 1983 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877724", "@numtexte": "83-32", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-01-21" }, { "@id": "LEGIARTI000006403959", "@num": "5", "#text": "Décret n°83-32 du 21 janvier 1983 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877724", "@numtexte": "83-32", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-01-21" }, { "@id": "LEGIARTI000006403960", "@num": "6", "#text": "Décret n°83-32 du 21 janvier 1983 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877724", "@numtexte": "83-32", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-01-21" }, { "@id": "LEGIARTI000006403961", "@num": "7", "#text": "Décret n°83-32 du 21 janvier 1983 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877724", "@numtexte": "83-32", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-01-21" }, { "@id": "LEGITEXT000006064218", "#text": "Décret n°83-73 du 7 février 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000858290", "@numtexte": "83-73", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-02-07" }, { "@id": "LEGIARTI000006365184", "@num": "1", "#text": "Décret n°83-73 du 7 février 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858290", "@numtexte": "83-73", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-02-07" }, { "@id": "LEGIARTI000006365185", "@num": "2", "#text": "Décret n°83-73 du 7 février 1983 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858290", "@numtexte": "83-73", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-02-07" }, { "@id": "LEGIARTI000006365187", "@num": "3", "#text": "Décret n°83-73 du 7 février 1983 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858290", "@numtexte": "83-73", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-02-07" }, { "@id": "LEGIARTI000006365188", "@num": "4", "#text": "Décret n°83-73 du 7 février 1983 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858290", "@numtexte": "83-73", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-02-07" }, { "@id": "LEGIARTI000006365189", "@num": "5", "#text": "Décret n°83-73 du 7 février 1983 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858290", "@numtexte": "83-73", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-02-07" }, { "@id": "LEGIARTI000006365190", "@num": "6", "#text": "Décret n°83-73 du 7 février 1983 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858290", "@numtexte": "83-73", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-02-07" }, { "@id": "LEGITEXT000006064042", "#text": "Décret n°83-159 du 3 mars 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000315847", "@numtexte": "83-159", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-03" }, { "@id": "LEGIARTI000006341191", "@num": "1", "#text": "Décret n°83-159 du 3 mars 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000315847", "@numtexte": "83-159", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-03" }, { "@id": "LEGIARTI000006341194", "@num": "2", "#text": "Décret n°83-159 du 3 mars 1983 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000315847", "@numtexte": "83-159", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-03" }, { "@id": "LEGIARTI000006341195", "@num": "3", "#text": "Décret n°83-159 du 3 mars 1983 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000315847", "@numtexte": "83-159", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-03" }, { "@id": "LEGIARTI000006341196", "@num": "4", "#text": "Décret n°83-159 du 3 mars 1983 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000315847", "@numtexte": "83-159", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-03" }, { "@id": "LEGITEXT000006064050", "#text": "Décret n°83-178 du 10 mars 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000687788", "@numtexte": "83-178", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-10" }, { "@id": "LEGIARTI000006341212", "@num": "1", "#text": "Décret n°83-178 du 10 mars 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687788", "@numtexte": "83-178", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-10" }, { "@id": "LEGIARTI000006341213", "@num": "2", "#text": "Décret n°83-178 du 10 mars 1983 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687788", "@numtexte": "83-178", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-10" }, { "@id": "LEGIARTI000006341215", "@num": "3", "#text": "Décret n°83-178 du 10 mars 1983 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687788", "@numtexte": "83-178", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-10" }, { "@id": "LEGIARTI000006341216", "@num": "4", "#text": "Décret n°83-178 du 10 mars 1983 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687788", "@numtexte": "83-178", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-10" }, { "@id": "LEGIARTI000006341218", "@num": "5", "#text": "Décret n°83-178 du 10 mars 1983 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687788", "@numtexte": "83-178", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-10" }, { "@id": "LEGIARTI000006341219", "@num": "6", "#text": "Décret n°83-178 du 10 mars 1983 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687788", "@numtexte": "83-178", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-10" }, { "@id": "LEGIARTI000006341220", "@num": "7", "#text": "Décret n°83-178 du 10 mars 1983 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687788", "@numtexte": "83-178", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-10" }, { "@id": "LEGIARTI000006341221", "@num": "8", "#text": "Décret n°83-178 du 10 mars 1983 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687788", "@numtexte": "83-178", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-10" }, { "@id": "LEGIARTI000006341224", "@num": "9", "#text": "Décret n°83-178 du 10 mars 1983 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687788", "@numtexte": "83-178", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-10" }, { "@id": "LEGITEXT000006064103", "#text": "Décret n°83-346 du 22 avril 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000316073", "@numtexte": "83-346", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-22" }, { "@id": "LEGIARTI000006341292", "@num": "1", "#text": "Décret n°83-346 du 22 avril 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000316073", "@numtexte": "83-346", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-22" }, { "@id": "LEGIARTI000006341293", "@num": "2", "#text": "Décret n°83-346 du 22 avril 1983 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000316073", "@numtexte": "83-346", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-22" }, { "@id": "LEGIARTI000006341294", "@num": "3", "#text": "Décret n°83-346 du 22 avril 1983 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000316073", "@numtexte": "83-346", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-22" }, { "@id": "LEGIARTI000006341295", "@num": "4", "#text": "Décret n°83-346 du 22 avril 1983 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000316073", "@numtexte": "83-346", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-22" }, { "@id": "LEGIARTI000006341296", "@num": "5", "#text": "Décret n°83-346 du 22 avril 1983 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000316073", "@numtexte": "83-346", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-22" }, { "@id": "LEGIARTI000006341298", "@num": "6", "#text": "Décret n°83-346 du 22 avril 1983 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000316073", "@numtexte": "83-346", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-22" }, { "@id": "LEGITEXT000006064133", "#text": "Décret n°83-471 du 9 juin 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000861102", "@numtexte": "83-471", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-09" }, { "@id": "LEGIARTI000006365306", "@num": "1", "#text": "Décret n°83-471 du 9 juin 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861102", "@numtexte": "83-471", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-09" }, { "@id": "LEGIARTI000006365316", "@num": "10", "#text": "Décret n°83-471 du 9 juin 1983 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861102", "@numtexte": "83-471", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-09" }, { "@id": "LEGIARTI000006365317", "@num": "11", "#text": "Décret n°83-471 du 9 juin 1983 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861102", "@numtexte": "83-471", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-09" }, { "@id": "LEGIARTI000006365318", "@num": "12", "#text": "Décret n°83-471 du 9 juin 1983 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861102", "@numtexte": "83-471", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-09" }, { "@id": "LEGIARTI000006365319", "@num": "13", "#text": "Décret n°83-471 du 9 juin 1983 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861102", "@numtexte": "83-471", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-09" }, { "@id": "LEGIARTI000006365320", "@num": "14", "#text": "Décret n°83-471 du 9 juin 1983 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861102", "@numtexte": "83-471", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-09" }, { "@id": "LEGIARTI000006365321", "@num": "15", "#text": "Décret n°83-471 du 9 juin 1983 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861102", "@numtexte": "83-471", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-09" }, { "@id": "LEGIARTI000006365307", "@num": "2", "#text": "Décret n°83-471 du 9 juin 1983 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861102", "@numtexte": "83-471", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-09" }, { "@id": "LEGIARTI000006365308", "@num": "3", "#text": "Décret n°83-471 du 9 juin 1983 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861102", "@numtexte": "83-471", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-09" }, { "@id": "LEGIARTI000006365309", "@num": "4", "#text": "Décret n°83-471 du 9 juin 1983 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861102", "@numtexte": "83-471", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-09" }, { "@id": "LEGIARTI000006365310", "@num": "5", "#text": "Décret n°83-471 du 9 juin 1983 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861102", "@numtexte": "83-471", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-09" }, { "@id": "LEGIARTI000006365311", "@num": "6", "#text": "Décret n°83-471 du 9 juin 1983 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861102", "@numtexte": "83-471", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-09" }, { "@id": "LEGIARTI000006365312", "@num": "7", "#text": "Décret n°83-471 du 9 juin 1983 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861102", "@numtexte": "83-471", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-09" }, { "@id": "LEGIARTI000006365313", "@num": "8", "#text": "Décret n°83-471 du 9 juin 1983 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861102", "@numtexte": "83-471", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-09" }, { "@id": "LEGIARTI000006365314", "@num": "9", "#text": "Décret n°83-471 du 9 juin 1983 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861102", "@numtexte": "83-471", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-09" }, { "@id": "LEGITEXT000006064136", "#text": "Décret n°83-479 du 10 juin 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000861330", "@numtexte": "83-479", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006352025", "@num": "1", "#text": "Décret n°83-479 du 10 juin 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861330", "@numtexte": "83-479", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006352034", "@num": "10", "#text": "Décret n°83-479 du 10 juin 1983 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861330", "@numtexte": "83-479", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006352035", "@num": "11", "#text": "Décret n°83-479 du 10 juin 1983 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861330", "@numtexte": "83-479", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006352038", "@num": "12", "#text": "Décret n°83-479 du 10 juin 1983 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861330", "@numtexte": "83-479", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006352039", "@num": "13", "#text": "Décret n°83-479 du 10 juin 1983 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861330", "@numtexte": "83-479", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006352040", "@num": "14", "#text": "Décret n°83-479 du 10 juin 1983 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861330", "@numtexte": "83-479", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006352041", "@num": "15", "#text": "Décret n°83-479 du 10 juin 1983 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861330", "@numtexte": "83-479", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006352026", "@num": "2", "#text": "Décret n°83-479 du 10 juin 1983 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861330", "@numtexte": "83-479", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006352027", "@num": "3", "#text": "Décret n°83-479 du 10 juin 1983 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861330", "@numtexte": "83-479", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006352028", "@num": "4", "#text": "Décret n°83-479 du 10 juin 1983 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861330", "@numtexte": "83-479", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006352029", "@num": "5", "#text": "Décret n°83-479 du 10 juin 1983 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861330", "@numtexte": "83-479", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006352030", "@num": "6", "#text": "Décret n°83-479 du 10 juin 1983 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861330", "@numtexte": "83-479", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006352031", "@num": "7", "#text": "Décret n°83-479 du 10 juin 1983 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861330", "@numtexte": "83-479", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006352032", "@num": "8", "#text": "Décret n°83-479 du 10 juin 1983 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861330", "@numtexte": "83-479", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006352033", "@num": "9", "#text": "Décret n°83-479 du 10 juin 1983 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861330", "@numtexte": "83-479", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGITEXT000006064182", "#text": "Décret n°83-585 du 4 juillet 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000507429", "@numtexte": "83-585", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-07-04" }, { "@id": "LEGIARTI000006363203", "@num": "1", "#text": "Décret n°83-585 du 4 juillet 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000507429", "@numtexte": "83-585", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-07-04" }, { "@id": "LEGIARTI000006363204", "@num": "2", "#text": "Décret n°83-585 du 4 juillet 1983 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000507429", "@numtexte": "83-585", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-07-04" }, { "@id": "LEGIARTI000006363205", "@num": "3", "#text": "Décret n°83-585 du 4 juillet 1983 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000507429", "@numtexte": "83-585", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-07-04" }, { "@id": "LEGIARTI000006363206", "@num": "4", "#text": "Décret n°83-585 du 4 juillet 1983 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000507429", "@numtexte": "83-585", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-07-04" }, { "@id": "LEGIARTI000006339195", "@num": "8", "#text": "Loi n°83-597 du 7 juillet 1983 - art. 8 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000880594", "@numtexte": "83-597", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-07" }, { "@id": "JORFTEXT000000692492", "#text": "Loi 83-636 1983-07-13 art. 4, art. 6, art. 7, art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000000320195", "#text": "Loi 83-663 1983-07-22 art. 41, art. 60-1", "@sens": "source", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@id": "LEGIARTI000006339085", "@num": "60-1", "#text": "Loi n°83-663 du 22 juillet 1983 - art. 60-1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@id": "LEGITEXT000006064227", "#text": "Décret n°83-775 du 30 août 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000507901", "@numtexte": "83-775", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-08-30" }, { "@id": "LEGIARTI000006365561", "@num": "1", "#text": "Décret n°83-775 du 30 août 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000507901", "@numtexte": "83-775", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-08-30" }, { "@id": "LEGIARTI000006365562", "@num": "2", "#text": "Décret n°83-775 du 30 août 1983 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000507901", "@numtexte": "83-775", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-08-30" }, { "@id": "LEGIARTI000006365563", "@num": "3", "#text": "Décret n°83-775 du 30 août 1983 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000507901", "@numtexte": "83-775", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-08-30" }, { "@id": "LEGITEXT000006064233", "#text": "Décret n°83-786 du 6 septembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000687043", "@numtexte": "83-786", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-06" }, { "@id": "LEGIARTI000006341314", "@num": "1", "#text": "Décret n°83-786 du 6 septembre 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687043", "@numtexte": "83-786", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-06" }, { "@id": "LEGIARTI000006341315", "@num": "2", "#text": "Décret n°83-786 du 6 septembre 1983 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687043", "@numtexte": "83-786", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-06" }, { "@id": "LEGIARTI000006341316", "@num": "3", "#text": "Décret n°83-786 du 6 septembre 1983 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687043", "@numtexte": "83-786", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-06" }, { "@id": "LEGITEXT000006064234", "#text": "Décret n°83-787 du 6 septembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000858519", "@numtexte": "83-787", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-06" }, { "@id": "LEGIARTI000006341319", "@num": "1", "#text": "Décret n°83-787 du 6 septembre 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858519", "@numtexte": "83-787", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-06" }, { "@id": "LEGIARTI000006341332", "@num": "10", "#text": "Décret n°83-787 du 6 septembre 1983 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858519", "@numtexte": "83-787", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-06" }, { "@id": "LEGIARTI000006341333", "@num": "11", "#text": "Décret n°83-787 du 6 septembre 1983 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858519", "@numtexte": "83-787", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-06" }, { "@id": "LEGIARTI000006341334", "@num": "12", "#text": "Décret n°83-787 du 6 septembre 1983 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858519", "@numtexte": "83-787", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-06" }, { "@id": "LEGIARTI000006341335", "@num": "13", "#text": "Décret n°83-787 du 6 septembre 1983 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858519", "@numtexte": "83-787", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-06" }, { "@id": "LEGIARTI000006341320", "@num": "2", "#text": "Décret n°83-787 du 6 septembre 1983 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858519", "@numtexte": "83-787", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-06" }, { "@id": "LEGIARTI000006341321", "@num": "3", "#text": "Décret n°83-787 du 6 septembre 1983 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858519", "@numtexte": "83-787", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-06" }, { "@id": "LEGIARTI000006341322", "@num": "4", "#text": "Décret n°83-787 du 6 septembre 1983 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858519", "@numtexte": "83-787", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-06" }, { "@id": "LEGIARTI000006341323", "@num": "5", "#text": "Décret n°83-787 du 6 septembre 1983 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858519", "@numtexte": "83-787", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-06" }, { "@id": "LEGIARTI000006341324", "@num": "6", "#text": "Décret n°83-787 du 6 septembre 1983 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858519", "@numtexte": "83-787", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-06" }, { "@id": "LEGIARTI000006341325", "@num": "7", "#text": "Décret n°83-787 du 6 septembre 1983 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858519", "@numtexte": "83-787", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-06" }, { "@id": "LEGIARTI000006341326", "@num": "8", "#text": "Décret n°83-787 du 6 septembre 1983 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858519", "@numtexte": "83-787", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-06" }, { "@id": "LEGIARTI000006341327", "@num": "9", "#text": "Décret n°83-787 du 6 septembre 1983 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858519", "@numtexte": "83-787", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-06" }, { "@id": "LEGITEXT000006064248", "#text": "Décret n°83-826 du 16 septembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365480", "@num": "1", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365489", "@num": "10", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365490", "@num": "11", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365491", "@num": "12", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365492", "@num": "13", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365493", "@num": "14", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365494", "@num": "15", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365495", "@num": "16", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365496", "@num": "17", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365497", "@num": "18", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365498", "@num": "19", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365481", "@num": "2", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365499", "@num": "20", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365500", "@num": "21", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365501", "@num": "22", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365502", "@num": "23", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365503", "@num": "24", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365504", "@num": "25", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 25 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365505", "@num": "26", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365506", "@num": "27", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365482", "@num": "3", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365483", "@num": "4", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365484", "@num": "5", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365485", "@num": "6", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365486", "@num": "7", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365487", "@num": "8", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006365488", "@num": "9", "#text": "Décret n°83-826 du 16 septembre 1983 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324966", "@numtexte": "83-826", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-16" }, { "@id": "LEGIARTI000006341665", "@num": "2", "#text": "Décret n°83-851 du 23 septembre 1983 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000860390", "@numtexte": "83-851", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-23" }, { "@id": "LEGITEXT000006064267", "#text": "Décret n°83-881 du 4 octobre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000858530", "@numtexte": "83-881", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-10-04" }, { "@id": "LEGIARTI000006341670", "@num": "1", "#text": "Décret n°83-881 du 4 octobre 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858530", "@numtexte": "83-881", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-10-04" }, { "@id": "LEGIARTI000006341671", "@num": "2", "#text": "Décret n°83-881 du 4 octobre 1983 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858530", "@numtexte": "83-881", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-10-04" }, { "@id": "LEGIARTI000006341672", "@num": "3", "#text": "Décret n°83-881 du 4 octobre 1983 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858530", "@numtexte": "83-881", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-10-04" }, { "@id": "LEGITEXT000006064001", "#text": "Décret n°83-1121 du 22 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000885088", "@numtexte": "83-1121", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-22" }, { "@id": "LEGIARTI000006341560", "@num": "1", "#text": "Décret n°83-1121 du 22 décembre 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885088", "@numtexte": "83-1121", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-22" }, { "@id": "LEGIARTI000006341562", "@num": "2", "#text": "Décret n°83-1121 du 22 décembre 1983 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885088", "@numtexte": "83-1121", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-22" }, { "@id": "LEGIARTI000006341563", "@num": "3", "#text": "Décret n°83-1121 du 22 décembre 1983 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885088", "@numtexte": "83-1121", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-22" }, { "@id": "LEGIARTI000006341564", "@num": "4", "#text": "Décret n°83-1121 du 22 décembre 1983 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885088", "@numtexte": "83-1121", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-22" }, { "@id": "LEGIARTI000006341565", "@num": "5", "#text": "Décret n°83-1121 du 22 décembre 1983 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885088", "@numtexte": "83-1121", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-22" }, { "@id": "LEGIARTI000006341566", "@num": "6", "#text": "Décret n°83-1121 du 22 décembre 1983 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885088", "@numtexte": "83-1121", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-22" }, { "@id": "LEGIARTI000006341567", "@num": "7", "#text": "Décret n°83-1121 du 22 décembre 1983 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885088", "@numtexte": "83-1121", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-22" }, { "@id": "LEGIARTI000006341568", "@num": "8", "#text": "Décret n°83-1121 du 22 décembre 1983 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885088", "@numtexte": "83-1121", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-22" }, { "@id": "LEGITEXT000006064002", "#text": "Décret n°83-1122 du 22 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000885089", "@numtexte": "83-1122", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-22" }, { "@id": "LEGIARTI000006341570", "@num": "1", "#text": "Décret n°83-1122 du 22 décembre 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885089", "@numtexte": "83-1122", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-22" }, { "@id": "LEGIARTI000006341586", "@num": "10", "#text": "Décret n°83-1122 du 22 décembre 1983 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885089", "@numtexte": "83-1122", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-22" }, { "@id": "LEGIARTI000006341574", "@num": "2", "#text": "Décret n°83-1122 du 22 décembre 1983 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885089", "@numtexte": "83-1122", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-22" }, { "@id": "LEGIARTI000006341575", "@num": "3", "#text": "Décret n°83-1122 du 22 décembre 1983 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885089", "@numtexte": "83-1122", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-22" }, { "@id": "LEGIARTI000006341577", "@num": "4", "#text": "Décret n°83-1122 du 22 décembre 1983 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885089", "@numtexte": "83-1122", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-22" }, { "@id": "LEGIARTI000006341578", "@num": "5", "#text": "Décret n°83-1122 du 22 décembre 1983 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885089", "@numtexte": "83-1122", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-22" }, { "@id": "LEGIARTI000006341580", "@num": "7", "#text": "Décret n°83-1122 du 22 décembre 1983 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885089", "@numtexte": "83-1122", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-22" }, { "@id": "LEGIARTI000006341581", "@num": "8", "#text": "Décret n°83-1122 du 22 décembre 1983 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885089", "@numtexte": "83-1122", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-22" }, { "@id": "LEGIARTI000006341585", "@num": "9", "#text": "Décret n°83-1122 du 22 décembre 1983 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885089", "@numtexte": "83-1122", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-22" }, { "@id": "LEGIARTI000006630074", "@num": "1", "#text": "Décret n°83-1174 du 27 décembre 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682022", "@numtexte": "83-1174", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-27" }, { "@id": "LEGIARTI000006630075", "@num": "2", "#text": "Décret n°83-1174 du 27 décembre 1983 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682022", "@numtexte": "83-1174", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-27" }, { "@id": "LEGIARTI000006630076", "@num": "3", "#text": "Décret n°83-1174 du 27 décembre 1983 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682022", "@numtexte": "83-1174", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-27" }, { "@id": "LEGIARTI000006630077", "@num": "4", "#text": "Décret n°83-1174 du 27 décembre 1983 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682022", "@numtexte": "83-1174", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-27" }, { "@id": "LEGIARTI000006352064", "@num": "1", "#text": "Décret n°84-107 du 16 février 1984 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699548", "@numtexte": "84-107", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-16" }, { "@id": "LEGIARTI000006352087", "@num": "10", "#text": "Décret n°84-107 du 16 février 1984 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699548", "@numtexte": "84-107", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-16" }, { "@id": "LEGIARTI000006352094", "@num": "12", "#text": "Décret n°84-107 du 16 février 1984 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699548", "@numtexte": "84-107", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-16" }, { "@id": "LEGIARTI000006352096", "@num": "13", "#text": "Décret n°84-107 du 16 février 1984 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699548", "@numtexte": "84-107", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-16" }, { "@id": "LEGIARTI000006352100", "@num": "15", "#text": "Décret n°84-107 du 16 février 1984 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699548", "@numtexte": "84-107", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-16" }, { "@id": "LEGIARTI000006352101", "@num": "16", "#text": "Décret n°84-107 du 16 février 1984 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699548", "@numtexte": "84-107", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-16" }, { "@id": "LEGIARTI000006352068", "@num": "2", "#text": "Décret n°84-107 du 16 février 1984 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699548", "@numtexte": "84-107", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-16" }, { "@id": "LEGIARTI000006352071", "@num": "3", "#text": "Décret n°84-107 du 16 février 1984 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699548", "@numtexte": "84-107", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-16" }, { "@id": "LEGIARTI000006352074", "@num": "4", "#text": "Décret n°84-107 du 16 février 1984 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699548", "@numtexte": "84-107", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-16" }, { "@id": "LEGIARTI000006352077", "@num": "6", "#text": "Décret n°84-107 du 16 février 1984 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699548", "@numtexte": "84-107", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-16" }, { "@id": "LEGIARTI000006352080", "@num": "7", "#text": "Décret n°84-107 du 16 février 1984 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699548", "@numtexte": "84-107", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-16" }, { "@id": "LEGIARTI000006352085", "@num": "9", "#text": "Décret n°84-107 du 16 février 1984 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699548", "@numtexte": "84-107", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-16" }, { "@id": "LEGITEXT000006064400", "#text": "Décret n°84-207 du 26 mars 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000336079", "@numtexte": "84-207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-26" }, { "@id": "LEGIARTI000006352137", "@num": "1", "#text": "Décret n°84-207 du 26 mars 1984 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336079", "@numtexte": "84-207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-26" }, { "@id": "LEGIARTI000006352148", "@num": "10", "#text": "Décret n°84-207 du 26 mars 1984 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336079", "@numtexte": "84-207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-26" }, { "@id": "LEGIARTI000006352149", "@num": "11", "#text": "Décret n°84-207 du 26 mars 1984 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336079", "@numtexte": "84-207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-26" }, { "@id": "LEGIARTI000006352151", "@num": "12", "#text": "Décret n°84-207 du 26 mars 1984 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336079", "@numtexte": "84-207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-26" }, { "@id": "LEGIARTI000006352152", "@num": "13", "#text": "Décret n°84-207 du 26 mars 1984 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336079", "@numtexte": "84-207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-26" }, { "@id": "LEGIARTI000006352154", "@num": "15", "#text": "Décret n°84-207 du 26 mars 1984 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336079", "@numtexte": "84-207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-26" }, { "@id": "LEGIARTI000006352155", "@num": "16", "#text": "Décret n°84-207 du 26 mars 1984 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336079", "@numtexte": "84-207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-26" }, { "@id": "LEGIARTI000006352135", "@num": "17", "#text": "Décret n°84-207 du 26 mars 1984 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336079", "@numtexte": "84-207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-26" }, { "@id": "LEGIARTI000006352138", "@num": "2", "#text": "Décret n°84-207 du 26 mars 1984 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336079", "@numtexte": "84-207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-26" }, { "@id": "LEGIARTI000006352139", "@num": "3", "#text": "Décret n°84-207 du 26 mars 1984 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336079", "@numtexte": "84-207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-26" }, { "@id": "LEGIARTI000006352141", "@num": "4", "#text": "Décret n°84-207 du 26 mars 1984 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336079", "@numtexte": "84-207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-26" }, { "@id": "LEGIARTI000006352142", "@num": "5", "#text": "Décret n°84-207 du 26 mars 1984 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336079", "@numtexte": "84-207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-26" }, { "@id": "LEGIARTI000006352143", "@num": "6", "#text": "Décret n°84-207 du 26 mars 1984 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336079", "@numtexte": "84-207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-26" }, { "@id": "LEGIARTI000006352144", "@num": "7", "#text": "Décret n°84-207 du 26 mars 1984 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336079", "@numtexte": "84-207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-26" }, { "@id": "LEGIARTI000006352145", "@num": "8", "#text": "Décret n°84-207 du 26 mars 1984 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336079", "@numtexte": "84-207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-26" }, { "@id": "LEGIARTI000006352146", "@num": "9", "#text": "Décret n°84-207 du 26 mars 1984 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336079", "@numtexte": "84-207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-26" }, { "@id": "LEGIARTI000006352136", "@num": "ANNEXE", "#text": "Décret n°84-207 du 26 mars 1984 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336079", "@numtexte": "84-207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-26" }, { "@id": "LEGITEXT000006064404", "#text": "Décret n°84-221 du 29 mars 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000336081", "@numtexte": "84-221", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-29" }, { "@id": "LEGIARTI000006341642", "@num": "1", "#text": "Décret n°84-221 du 29 mars 1984 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336081", "@numtexte": "84-221", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-29" }, { "@id": "LEGIARTI000006341644", "@num": "2", "#text": "Décret n°84-221 du 29 mars 1984 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336081", "@numtexte": "84-221", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-29" }, { "@id": "LEGIARTI000006341645", "@num": "3", "#text": "Décret n°84-221 du 29 mars 1984 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336081", "@numtexte": "84-221", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-29" }, { "@id": "LEGIARTI000006341646", "@num": "4", "#text": "Décret n°84-221 du 29 mars 1984 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336081", "@numtexte": "84-221", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-29" }, { "@id": "LEGIARTI000006341647", "@num": "5", "#text": "Décret n°84-221 du 29 mars 1984 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336081", "@numtexte": "84-221", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-29" }, { "@id": "LEGIARTI000006341648", "@num": "6", "#text": "Décret n°84-221 du 29 mars 1984 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336081", "@numtexte": "84-221", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-29" }, { "@id": "LEGIARTI000006341649", "@num": "7", "#text": "Décret n°84-221 du 29 mars 1984 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336081", "@numtexte": "84-221", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-29" }, { "@id": "LEGITEXT000006064435", "#text": "Décret n°84-274 du 11 avril 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000698807", "@numtexte": "84-274", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-04-11" }, { "@id": "LEGIARTI000006352160", "@num": "1", "#text": "Décret n°84-274 du 11 avril 1984 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698807", "@numtexte": "84-274", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-04-11" }, { "@id": "LEGIARTI000006352161", "@num": "2", "#text": "Décret n°84-274 du 11 avril 1984 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698807", "@numtexte": "84-274", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-04-11" }, { "@id": "LEGITEXT000006064512", "#text": "Décret n°84-473 du 18 juin 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000699204", "@numtexte": "84-473", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-06-18" }, { "@id": "LEGIARTI000006341686", "@num": "1", "#text": "Décret n°84-473 du 18 juin 1984 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699204", "@numtexte": "84-473", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-06-18" }, { "@id": "LEGIARTI000006341697", "@num": "10", "#text": "Décret n°84-473 du 18 juin 1984 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699204", "@numtexte": "84-473", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-06-18" }, { "@id": "LEGIARTI000006341698", "@num": "11", "#text": "Décret n°84-473 du 18 juin 1984 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699204", "@numtexte": "84-473", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-06-18" }, { "@id": "LEGIARTI000006341687", "@num": "2", "#text": "Décret n°84-473 du 18 juin 1984 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699204", "@numtexte": "84-473", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-06-18" }, { "@id": "LEGIARTI000006341690", "@num": "3", "#text": "Décret n°84-473 du 18 juin 1984 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699204", "@numtexte": "84-473", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-06-18" }, { "@id": "LEGIARTI000006341691", "@num": "4", "#text": "Décret n°84-473 du 18 juin 1984 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699204", "@numtexte": "84-473", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-06-18" }, { "@id": "LEGIARTI000006341692", "@num": "5", "#text": "Décret n°84-473 du 18 juin 1984 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699204", "@numtexte": "84-473", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-06-18" }, { "@id": "LEGIARTI000006341693", "@num": "6", "#text": "Décret n°84-473 du 18 juin 1984 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699204", "@numtexte": "84-473", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-06-18" }, { "@id": "LEGIARTI000006341694", "@num": "7", "#text": "Décret n°84-473 du 18 juin 1984 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699204", "@numtexte": "84-473", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-06-18" }, { "@id": "LEGIARTI000006341695", "@num": "8", "#text": "Décret n°84-473 du 18 juin 1984 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699204", "@numtexte": "84-473", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-06-18" }, { "@id": "LEGIARTI000006341696", "@num": "9", "#text": "Décret n°84-473 du 18 juin 1984 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699204", "@numtexte": "84-473", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-06-18" }, { "@id": "LEGITEXT000006064592", "#text": "Décret n°84-711 du 17 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000327885", "@numtexte": "84-711", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000006821352", "@num": "2", "#text": "Décret n°84-711 du 17 juillet 1984 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327885", "@numtexte": "84-711", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000006821353", "@num": "3", "#text": "Décret n°84-711 du 17 juillet 1984 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327885", "@numtexte": "84-711", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000006821355", "@num": "4", "#text": "Décret n°84-711 du 17 juillet 1984 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327885", "@numtexte": "84-711", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000006821356", "@num": "5", "#text": "Décret n°84-711 du 17 juillet 1984 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327885", "@numtexte": "84-711", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000006821357", "@num": "6", "#text": "Décret n°84-711 du 17 juillet 1984 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000327885", "@numtexte": "84-711", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000006384542", "@num": "7", "#text": "Loi n°84-747 du 2 août 1984 - art. 7 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000878215", "@numtexte": "84-747", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-08-02" }, { "@id": "LEGITEXT000006064626", "#text": "Décret n°84-900 du 10 octobre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000324727", "@numtexte": "84-900", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-10-10" }, { "@id": "LEGIARTI000006341723", "@num": "1", "#text": "Décret n°84-900 du 10 octobre 1984 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324727", "@numtexte": "84-900", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-10-10" }, { "@id": "LEGIARTI000006341724", "@num": "2", "#text": "Décret n°84-900 du 10 octobre 1984 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324727", "@numtexte": "84-900", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-10-10" }, { "@id": "LEGIARTI000006341725", "@num": "3", "#text": "Décret n°84-900 du 10 octobre 1984 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324727", "@numtexte": "84-900", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-10-10" }, { "@id": "LEGIARTI000006341726", "@num": "4", "#text": "Décret n°84-900 du 10 octobre 1984 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324727", "@numtexte": "84-900", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-10-10" }, { "@id": "LEGIARTI000006341727", "@num": "5", "#text": "Décret n°84-900 du 10 octobre 1984 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324727", "@numtexte": "84-900", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-10-10" }, { "@id": "LEGIARTI000006341728", "@num": "6", "#text": "Décret n°84-900 du 10 octobre 1984 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324727", "@numtexte": "84-900", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-10-10" }, { "@id": "LEGITEXT000006064327", "#text": "Décret n°84-1105 du 10 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000701995", "@numtexte": "84-1105", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-10" }, { "@id": "LEGIARTI000006341734", "@num": "1", "#text": "Décret n°84-1105 du 10 décembre 1984 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000701995", "@numtexte": "84-1105", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-10" }, { "@id": "LEGIARTI000006341735", "@num": "2", "#text": "Décret n°84-1105 du 10 décembre 1984 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000701995", "@numtexte": "84-1105", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-10" }, { "@id": "LEGITEXT000006064346", "#text": "Décret n°84-1190 du 27 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000885900", "@numtexte": "84-1190", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-27" }, { "@id": "LEGIARTI000006341736", "@num": "1", "#text": "Décret n°84-1190 du 27 décembre 1984 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885900", "@numtexte": "84-1190", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-27" }, { "@id": "LEGIARTI000006341742", "@num": "2", "#text": "Décret n°84-1190 du 27 décembre 1984 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885900", "@numtexte": "84-1190", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-27" }, { "@id": "JORFTEXT000000320425", "#text": "Loi 84-1209 1984-12-29 art. 23 à 25 Finances rectificative pour 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGITEXT000006064922", "#text": "Décret n°85-27 du 7 janvier 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000703712", "@numtexte": "85-27", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-07" }, { "@id": "LEGIARTI000006341745", "@num": "1", "#text": "Décret n°85-27 du 7 janvier 1985 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703712", "@numtexte": "85-27", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-07" }, { "@id": "LEGIARTI000006341746", "@num": "2", "#text": "Décret n°85-27 du 7 janvier 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703712", "@numtexte": "85-27", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-07" }, { "@id": "LEGIARTI000006341747", "@num": "3", "#text": "Décret n°85-27 du 7 janvier 1985 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703712", "@numtexte": "85-27", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-07" }, { "@id": "LEGIARTI000006341748", "@num": "4", "#text": "Décret n°85-27 du 7 janvier 1985 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703712", "@numtexte": "85-27", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-07" }, { "@id": "LEGIARTI000006341751", "@num": "Annexe", "#text": "Décret n°85-27 du 7 janvier 1985 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703712", "@numtexte": "85-27", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-07" }, { "@id": "JORFTEXT000000317293", "#text": "Loi 85-30 1985-01-09", "@sens": "source", "@cidtexte": "JORFTEXT000000317293", "@numtexte": "85-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-09" }, { "@id": "LEGITEXT000006064944", "#text": "Décret n°85-317 du 8 mars 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000518092", "@numtexte": "85-317", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-08" }, { "@id": "LEGIARTI000006856331", "@num": "1", "#text": "Décret n°85-317 du 8 mars 1985 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518092", "@numtexte": "85-317", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-08" }, { "@id": "LEGIARTI000006856342", "@num": "10", "#text": "Décret n°85-317 du 8 mars 1985 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518092", "@numtexte": "85-317", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-08" }, { "@id": "LEGIARTI000006856343", "@num": "11", "#text": "Décret n°85-317 du 8 mars 1985 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518092", "@numtexte": "85-317", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-08" }, { "@id": "LEGIARTI000006272346", "@num": "12", "#text": "Décret n°85-317 du 8 mars 1985 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518092", "@numtexte": "85-317", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-08" }, { "@id": "LEGIARTI000006856344", "@num": "13", "#text": "Décret n°85-317 du 8 mars 1985 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518092", "@numtexte": "85-317", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-08" }, { "@id": "LEGIARTI000006856345", "@num": "14", "#text": "Décret n°85-317 du 8 mars 1985 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518092", "@numtexte": "85-317", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-08" }, { "@id": "LEGIARTI000006856346", "@num": "15", "#text": "Décret n°85-317 du 8 mars 1985 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518092", "@numtexte": "85-317", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-08" }, { "@id": "LEGIARTI000006856347", "@num": "16", "#text": "Décret n°85-317 du 8 mars 1985 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518092", "@numtexte": "85-317", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-08" }, { "@id": "LEGIARTI000006856348", "@num": "18", "#text": "Décret n°85-317 du 8 mars 1985 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518092", "@numtexte": "85-317", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-08" }, { "@id": "LEGIARTI000006856349", "@num": "19", "#text": "Décret n°85-317 du 8 mars 1985 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518092", "@numtexte": "85-317", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-08" }, { "@id": "LEGIARTI000006856332", "@num": "2", "#text": "Décret n°85-317 du 8 mars 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518092", "@numtexte": "85-317", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-08" }, { "@id": "LEGIARTI000006856333", "@num": "3", "#text": "Décret n°85-317 du 8 mars 1985 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518092", "@numtexte": "85-317", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-08" }, { "@id": "LEGIARTI000006856334", "@num": "4", "#text": "Décret n°85-317 du 8 mars 1985 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518092", "@numtexte": "85-317", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-08" }, { "@id": "LEGIARTI000006856335", "@num": "5", "#text": "Décret n°85-317 du 8 mars 1985 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518092", "@numtexte": "85-317", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-08" }, { "@id": "LEGIARTI000006856336", "@num": "6", "#text": "Décret n°85-317 du 8 mars 1985 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518092", "@numtexte": "85-317", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-08" }, { "@id": "LEGIARTI000006856337", "@num": "7", "#text": "Décret n°85-317 du 8 mars 1985 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518092", "@numtexte": "85-317", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-08" }, { "@id": "LEGIARTI000006856338", "@num": "8", "#text": "Décret n°85-317 du 8 mars 1985 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518092", "@numtexte": "85-317", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-08" }, { "@id": "LEGIARTI000006856341", "@num": "9", "#text": "Décret n°85-317 du 8 mars 1985 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000518092", "@numtexte": "85-317", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-08" }, { "@id": "LEGIARTI000006368659", "@num": "19", "#text": "Décret n°85-397 du 3 avril 1985 - art. 19 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516400", "@numtexte": "85-397", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-04-03" }, { "@id": "LEGITEXT000006065015", "#text": "Décret n°85-491 du 9 mai 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000516772", "@numtexte": "85-491", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-05-09" }, { "@id": "LEGIARTI000006341785", "@num": "1", "#text": "Décret n°85-491 du 9 mai 1985 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516772", "@numtexte": "85-491", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-05-09" }, { "@id": "LEGIARTI000006341786", "@num": "2", "#text": "Décret n°85-491 du 9 mai 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516772", "@numtexte": "85-491", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-05-09" }, { "@id": "LEGIARTI000006341787", "@num": "3", "#text": "Décret n°85-491 du 9 mai 1985 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516772", "@numtexte": "85-491", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-05-09" }, { "@id": "LEGIARTI000006341788", "@num": "4", "#text": "Décret n°85-491 du 9 mai 1985 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516772", "@numtexte": "85-491", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-05-09" }, { "@id": "LEGIARTI000006341789", "@num": "5", "#text": "Décret n°85-491 du 9 mai 1985 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516772", "@numtexte": "85-491", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-05-09" }, { "@id": "LEGITEXT000006065127", "#text": "Décret n°85-893 du 14 août 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000871784", "@numtexte": "85-893", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-14" }, { "@id": "LEGIARTI000006341813", "@num": "1", "#text": "Décret n°85-893 du 14 août 1985 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871784", "@numtexte": "85-893", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-14" }, { "@id": "LEGIARTI000006341817", "@num": "2", "#text": "Décret n°85-893 du 14 août 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871784", "@numtexte": "85-893", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-14" }, { "@id": "LEGIARTI000006341818", "@num": "2 bis", "#text": "Décret n°85-893 du 14 août 1985 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871784", "@numtexte": "85-893", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-14" }, { "@id": "LEGIARTI000006341821", "@num": "4", "#text": "Décret n°85-893 du 14 août 1985 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871784", "@numtexte": "85-893", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-14" }, { "@id": "LEGIARTI000006341822", "@num": "5", "#text": "Décret n°85-893 du 14 août 1985 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871784", "@numtexte": "85-893", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-14" }, { "@id": "LEGITEXT000006065128", "#text": "Décret n°85-894 du 14 août 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000502165", "@numtexte": "85-894", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-14" }, { "@id": "LEGIARTI000006352162", "@num": "1", "#text": "Décret n°85-894 du 14 août 1985 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502165", "@numtexte": "85-894", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-14" }, { "@id": "LEGIARTI000006352172", "@num": "10", "#text": "Décret n°85-894 du 14 août 1985 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502165", "@numtexte": "85-894", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-14" }, { "@id": "LEGIARTI000006352163", "@num": "2", "#text": "Décret n°85-894 du 14 août 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502165", "@numtexte": "85-894", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-14" }, { "@id": "LEGIARTI000006352164", "@num": "3", "#text": "Décret n°85-894 du 14 août 1985 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502165", "@numtexte": "85-894", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-14" }, { "@id": "LEGIARTI000006352166", "@num": "4", "#text": "Décret n°85-894 du 14 août 1985 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502165", "@numtexte": "85-894", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-14" }, { "@id": "LEGIARTI000006352167", "@num": "5", "#text": "Décret n°85-894 du 14 août 1985 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502165", "@numtexte": "85-894", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-14" }, { "@id": "LEGIARTI000006352168", "@num": "6", "#text": "Décret n°85-894 du 14 août 1985 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502165", "@numtexte": "85-894", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-14" }, { "@id": "LEGIARTI000006352169", "@num": "7", "#text": "Décret n°85-894 du 14 août 1985 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502165", "@numtexte": "85-894", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-14" }, { "@id": "LEGIARTI000006352170", "@num": "8", "#text": "Décret n°85-894 du 14 août 1985 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502165", "@numtexte": "85-894", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-14" }, { "@id": "LEGIARTI000006352171", "@num": "9", "#text": "Décret n°85-894 du 14 août 1985 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502165", "@numtexte": "85-894", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-14" }, { "@id": "LEGIARTI000006352254", "@num": "1", "#text": "Décret n°85-1036 du 19 septembre 1985 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703343", "@numtexte": "85-1036", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-19" }, { "@id": "LEGIARTI000006352268", "@num": "11", "#text": "Décret n°85-1036 du 19 septembre 1985 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703343", "@numtexte": "85-1036", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-19" }, { "@id": "LEGIARTI000006352255", "@num": "2", "#text": "Décret n°85-1036 du 19 septembre 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703343", "@numtexte": "85-1036", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-19" }, { "@id": "LEGIARTI000006352256", "@num": "2-1", "#text": "Décret n°85-1036 du 19 septembre 1985 - art. 2-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703343", "@numtexte": "85-1036", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-19" }, { "@id": "LEGIARTI000006352258", "@num": "3", "#text": "Décret n°85-1036 du 19 septembre 1985 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703343", "@numtexte": "85-1036", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-19" }, { "@id": "LEGIARTI000006352259", "@num": "4", "#text": "Décret n°85-1036 du 19 septembre 1985 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703343", "@numtexte": "85-1036", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-19" }, { "@id": "LEGIARTI000006352260", "@num": "5", "#text": "Décret n°85-1036 du 19 septembre 1985 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703343", "@numtexte": "85-1036", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-19" }, { "@id": "LEGIARTI000006352261", "@num": "6", "#text": "Décret n°85-1036 du 19 septembre 1985 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703343", "@numtexte": "85-1036", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-19" }, { "@id": "LEGIARTI000006352262", "@num": "7", "#text": "Décret n°85-1036 du 19 septembre 1985 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703343", "@numtexte": "85-1036", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-19" }, { "@id": "LEGIARTI000006352263", "@num": "8", "#text": "Décret n°85-1036 du 19 septembre 1985 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000703343", "@numtexte": "85-1036", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-19" }, { "@id": "LEGIARTI000006339378", "@num": "34", "#text": "Loi n°85-1268 du 29 novembre 1985 - art. 34 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000320895", "@numtexte": "85-1268", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-11-29" }, { "@id": "LEGIARTI000006359354", "@num": "10", "#text": "Décret n°85-1510 du 31 décembre 1985 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699008", "@numtexte": "85-1510", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGIARTI000006359357", "@num": "11", "#text": "Décret n°85-1510 du 31 décembre 1985 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699008", "@numtexte": "85-1510", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGIARTI000006359359", "@num": "12", "#text": "Décret n°85-1510 du 31 décembre 1985 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699008", "@numtexte": "85-1510", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGIARTI000006359360", "@num": "13", "#text": "Décret n°85-1510 du 31 décembre 1985 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699008", "@numtexte": "85-1510", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGIARTI000006359363", "@num": "14", "#text": "Décret n°85-1510 du 31 décembre 1985 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699008", "@numtexte": "85-1510", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGIARTI000006359364", "@num": "15", "#text": "Décret n°85-1510 du 31 décembre 1985 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699008", "@numtexte": "85-1510", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGIARTI000006359365", "@num": "15-1", "#text": "Décret n°85-1510 du 31 décembre 1985 - art. 15-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699008", "@numtexte": "85-1510", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGIARTI000006359367", "@num": "16", "#text": "Décret n°85-1510 du 31 décembre 1985 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699008", "@numtexte": "85-1510", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGIARTI000006359368", "@num": "17", "#text": "Décret n°85-1510 du 31 décembre 1985 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699008", "@numtexte": "85-1510", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGIARTI000006359346", "@num": "6", "#text": "Décret n°85-1510 du 31 décembre 1985 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699008", "@numtexte": "85-1510", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGIARTI000006359350", "@num": "8", "#text": "Décret n°85-1510 du 31 décembre 1985 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699008", "@numtexte": "85-1510", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGIARTI000006359352", "@num": "9", "#text": "Décret n°85-1510 du 31 décembre 1985 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699008", "@numtexte": "85-1510", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGITEXT000006065470", "#text": "Décret n°86-306 du 4 mars 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000705374", "@numtexte": "86-306", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-04" }, { "@id": "LEGIARTI000006387158", "@num": "1", "#text": "Décret n°86-306 du 4 mars 1986 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705374", "@numtexte": "86-306", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-04" }, { "@id": "LEGIARTI000006387159", "@num": "2", "#text": "Décret n°86-306 du 4 mars 1986 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705374", "@numtexte": "86-306", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-04" }, { "@id": "LEGIARTI000006387160", "@num": "3", "#text": "Décret n°86-306 du 4 mars 1986 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705374", "@numtexte": "86-306", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-04" }, { "@id": "LEGIARTI000006387174", "@num": "1", "#text": "Décret n°86-420 du 12 mars 1986 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337513", "@numtexte": "86-420", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGIARTI000006387176", "@num": "2", "#text": "Décret n°86-420 du 12 mars 1986 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337513", "@numtexte": "86-420", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGITEXT000006065518", "#text": "Décret n°86-423 du 12 mars 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000884669", "@numtexte": "86-423", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGIARTI000006342400", "@num": "1", "#text": "Décret n°86-423 du 12 mars 1986 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884669", "@numtexte": "86-423", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGIARTI000006342401", "@num": "2", "#text": "Décret n°86-423 du 12 mars 1986 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884669", "@numtexte": "86-423", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGIARTI000006342402", "@num": "3", "#text": "Décret n°86-423 du 12 mars 1986 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884669", "@numtexte": "86-423", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGIARTI000006342403", "@num": "4", "#text": "Décret n°86-423 du 12 mars 1986 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884669", "@numtexte": "86-423", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGIARTI000006342404", "@num": "5", "#text": "Décret n°86-423 du 12 mars 1986 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884669", "@numtexte": "86-423", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGIARTI000006342405", "@num": "6", "#text": "Décret n°86-423 du 12 mars 1986 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884669", "@numtexte": "86-423", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGIARTI000006342406", "@num": "7", "#text": "Décret n°86-423 du 12 mars 1986 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884669", "@numtexte": "86-423", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGITEXT000006065519", "#text": "Décret n°86-424 du 12 mars 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000337514", "@numtexte": "86-424", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGIARTI000006342356", "@num": "10", "#text": "Décret n°86-424 du 12 mars 1986 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337514", "@numtexte": "86-424", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGIARTI000006342363", "@num": "13", "#text": "Décret n°86-424 du 12 mars 1986 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337514", "@numtexte": "86-424", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGIARTI000006342368", "@num": "14", "#text": "Décret n°86-424 du 12 mars 1986 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337514", "@numtexte": "86-424", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGIARTI000006342369", "@num": "15", "#text": "Décret n°86-424 du 12 mars 1986 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337514", "@numtexte": "86-424", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGIARTI000006342370", "@num": "16", "#text": "Décret n°86-424 du 12 mars 1986 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337514", "@numtexte": "86-424", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGIARTI000006342371", "@num": "17", "#text": "Décret n°86-424 du 12 mars 1986 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337514", "@numtexte": "86-424", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGIARTI000006342372", "@num": "18", "#text": "Décret n°86-424 du 12 mars 1986 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337514", "@numtexte": "86-424", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGIARTI000006342343", "@num": "2", "#text": "Décret n°86-424 du 12 mars 1986 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337514", "@numtexte": "86-424", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGIARTI000006342344", "@num": "3", "#text": "Décret n°86-424 du 12 mars 1986 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337514", "@numtexte": "86-424", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGIARTI000006342346", "@num": "4", "#text": "Décret n°86-424 du 12 mars 1986 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337514", "@numtexte": "86-424", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGIARTI000006342350", "@num": "5", "#text": "Décret n°86-424 du 12 mars 1986 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337514", "@numtexte": "86-424", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGIARTI000006342351", "@num": "6", "#text": "Décret n°86-424 du 12 mars 1986 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337514", "@numtexte": "86-424", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGIARTI000006342352", "@num": "7", "#text": "Décret n°86-424 du 12 mars 1986 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337514", "@numtexte": "86-424", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGIARTI000006342353", "@num": "8", "#text": "Décret n°86-424 du 12 mars 1986 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337514", "@numtexte": "86-424", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-12" }, { "@id": "LEGITEXT000006065740", "#text": "Décret n°86-989 du 8 août 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000700341", "@numtexte": "86-989", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-08-08" }, { "@id": "LEGIARTI000006342408", "@num": "1", "#text": "Décret n°86-989 du 8 août 1986 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700341", "@numtexte": "86-989", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-08-08" }, { "@id": "LEGIARTI000006342411", "@num": "2", "#text": "Décret n°86-989 du 8 août 1986 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700341", "@numtexte": "86-989", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-08-08" }, { "@id": "LEGIARTI000006342412", "@num": "3", "#text": "Décret n°86-989 du 8 août 1986 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700341", "@numtexte": "86-989", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-08-08" }, { "@id": "LEGIARTI000006342413", "@num": "4", "#text": "Décret n°86-989 du 8 août 1986 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700341", "@numtexte": "86-989", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-08-08" }, { "@id": "LEGIARTI000006342414", "@num": "5", "#text": "Décret n°86-989 du 8 août 1986 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700341", "@numtexte": "86-989", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-08-08" }, { "@id": "LEGIARTI000006342415", "@num": "6", "#text": "Décret n°86-989 du 8 août 1986 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700341", "@numtexte": "86-989", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-08-08" }, { "@id": "LEGIARTI000006342416", "@num": "7", "#text": "Décret n°86-989 du 8 août 1986 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700341", "@numtexte": "86-989", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-08-08" }, { "@id": "LEGITEXT000006065291", "#text": "Décret n°86-1212 du 27 novembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000501387", "@numtexte": "86-1212", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-11-27" }, { "@id": "LEGIARTI000006325144", "@num": "1", "#text": "Décret n°86-1212 du 27 novembre 1986 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501387", "@numtexte": "86-1212", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-11-27" }, { "@id": "LEGIARTI000006325145", "@num": "2", "#text": "Décret n°86-1212 du 27 novembre 1986 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501387", "@numtexte": "86-1212", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-11-27" }, { "@id": "LEGITEXT000006066009", "#text": "Décret n°87-45 du 29 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332794", "@nortexte": "INTB8700014D", "@numtexte": "87-45", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-29" }, { "@id": "LEGIARTI000006325173", "@num": "1", "#text": "Décret n°87-45 du 29 janvier 1987 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332794", "@nortexte": "INTB8700014D", "@numtexte": "87-45", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-29" }, { "@id": "LEGIARTI000006325174", "@num": "2", "#text": "Décret n°87-45 du 29 janvier 1987 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332794", "@nortexte": "INTB8700014D", "@numtexte": "87-45", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-29" }, { "@id": "LEGIARTI000006325175", "@num": "3", "#text": "Décret n°87-45 du 29 janvier 1987 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332794", "@nortexte": "INTB8700014D", "@numtexte": "87-45", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-29" }, { "@id": "LEGIARTI000006325176", "@num": "4", "#text": "Décret n°87-45 du 29 janvier 1987 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332794", "@nortexte": "INTB8700014D", "@numtexte": "87-45", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-29" }, { "@id": "LEGIARTI000006325178", "@num": "5", "#text": "Décret n°87-45 du 29 janvier 1987 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332794", "@nortexte": "INTB8700014D", "@numtexte": "87-45", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-29" }, { "@id": "LEGIARTI000006325179", "@num": "6", "#text": "Décret n°87-45 du 29 janvier 1987 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332794", "@nortexte": "INTB8700014D", "@numtexte": "87-45", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-29" }, { "@id": "LEGIARTI000006325180", "@num": "7", "#text": "Décret n°87-45 du 29 janvier 1987 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332794", "@nortexte": "INTB8700014D", "@numtexte": "87-45", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-29" }, { "@id": "LEGIARTI000006325181", "@num": "8", "#text": "Décret n°87-45 du 29 janvier 1987 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332794", "@nortexte": "INTB8700014D", "@numtexte": "87-45", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-29" }, { "@id": "LEGITEXT000006065840", "#text": "Décret n°87-141 du 3 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000885750", "@numtexte": "87-141", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-03" }, { "@id": "LEGIARTI000006342489", "@num": "1", "#text": "Décret n°87-141 du 3 mars 1987 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885750", "@numtexte": "87-141", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-03" }, { "@id": "LEGIARTI000006342490", "@num": "2", "#text": "Décret n°87-141 du 3 mars 1987 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885750", "@numtexte": "87-141", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-03" }, { "@id": "LEGIARTI000006387232", "@num": "1", "#text": "Décret n°87-275 du 15 avril 1987 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882919", "@nortexte": "INTB8700103D", "@numtexte": "87-275", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-15" }, { "@id": "LEGIARTI000006387233", "@num": "2", "#text": "Décret n°87-275 du 15 avril 1987 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882919", "@nortexte": "INTB8700103D", "@numtexte": "87-275", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-15" }, { "@id": "JORFTEXT000000508812", "#text": "Loi 87-509 1987-07-09 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000508812", "@nortexte": "INTX8700058L", "@numtexte": "87-509", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-09" }, { "@id": "LEGITEXT000006066160", "#text": "Décret n°87-738 du 3 septembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000522606", "@nortexte": "BUDR8703104D", "@numtexte": "87-738", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-09-03" }, { "@id": "LEGIARTI000006840723", "@num": "5", "#text": "Décret n°87-738 du 3 septembre 1987 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522606", "@nortexte": "BUDR8703104D", "@numtexte": "87-738", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-09-03" }, { "@id": "LEGIARTI000006840724", "@num": "6", "#text": "Décret n°87-738 du 3 septembre 1987 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522606", "@nortexte": "BUDR8703104D", "@numtexte": "87-738", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-09-03" }, { "@id": "LEGITEXT000006066246", "#text": "Décret n°87-934 du 13 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000522904", "@nortexte": "EQUU8700899D", "@numtexte": "87-934", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-13" }, { "@id": "LEGIARTI000006359414", "@num": "1", "#text": "Décret n°87-934 du 13 novembre 1987 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522904", "@nortexte": "EQUU8700899D", "@numtexte": "87-934", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-13" }, { "@id": "LEGIARTI000006359415", "@num": "2", "#text": "Décret n°87-934 du 13 novembre 1987 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522904", "@nortexte": "EQUU8700899D", "@numtexte": "87-934", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-13" }, { "@id": "LEGIARTI000006359416", "@num": "3", "#text": "Décret n°87-934 du 13 novembre 1987 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522904", "@nortexte": "EQUU8700899D", "@numtexte": "87-934", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-13" }, { "@id": "LEGIARTI000006359417", "@num": "4", "#text": "Décret n°87-934 du 13 novembre 1987 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522904", "@nortexte": "EQUU8700899D", "@numtexte": "87-934", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-13" }, { "@id": "LEGITEXT000006066412", "#text": "Décret n°88-139 du 10 février 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000871606", "@nortexte": "INTB8800004D", "@numtexte": "88-139", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-10" }, { "@id": "LEGIARTI000006365626", "@num": "1", "#text": "Décret n°88-139 du 10 février 1988 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871606", "@nortexte": "INTB8800004D", "@numtexte": "88-139", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-10" }, { "@id": "LEGIARTI000006365627", "@num": "2", "#text": "Décret n°88-139 du 10 février 1988 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871606", "@nortexte": "INTB8800004D", "@numtexte": "88-139", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-10" }, { "@id": "LEGIARTI000006365629", "@num": "3", "#text": "Décret n°88-139 du 10 février 1988 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871606", "@nortexte": "INTB8800004D", "@numtexte": "88-139", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-10" }, { "@id": "LEGIARTI000006365630", "@num": "4", "#text": "Décret n°88-139 du 10 février 1988 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871606", "@nortexte": "INTB8800004D", "@numtexte": "88-139", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-10" }, { "@id": "LEGIARTI000006365631", "@num": "5", "#text": "Décret n°88-139 du 10 février 1988 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871606", "@nortexte": "INTB8800004D", "@numtexte": "88-139", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-10" }, { "@id": "LEGIARTI000006365632", "@num": "6", "#text": "Décret n°88-139 du 10 février 1988 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871606", "@nortexte": "INTB8800004D", "@numtexte": "88-139", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-10" }, { "@id": "LEGIARTI000006365633", "@num": "7", "#text": "Décret n°88-139 du 10 février 1988 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871606", "@nortexte": "INTB8800004D", "@numtexte": "88-139", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-10" }, { "@id": "LEGIARTI000006365634", "@num": "8", "#text": "Décret n°88-139 du 10 février 1988 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871606", "@nortexte": "INTB8800004D", "@numtexte": "88-139", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-10" }, { "@id": "LEGIARTI000006365635", "@num": "9", "#text": "Décret n°88-139 du 10 février 1988 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871606", "@nortexte": "INTB8800004D", "@numtexte": "88-139", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-10" }, { "@id": "LEGITEXT000006066555", "#text": "Décret n°88-366 du 18 avril 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509614", "@nortexte": "INTB8800106D", "@numtexte": "88-366", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "LEGIARTI000006342592", "@num": "1", "#text": "Décret n°88-366 du 18 avril 1988 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509614", "@nortexte": "INTB8800106D", "@numtexte": "88-366", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "LEGIARTI000006342593", "@num": "2", "#text": "Décret n°88-366 du 18 avril 1988 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509614", "@nortexte": "INTB8800106D", "@numtexte": "88-366", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "LEGIARTI000006342594", "@num": "3", "#text": "Décret n°88-366 du 18 avril 1988 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509614", "@nortexte": "INTB8800106D", "@numtexte": "88-366", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "LEGIARTI000006342595", "@num": "4", "#text": "Décret n°88-366 du 18 avril 1988 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509614", "@nortexte": "INTB8800106D", "@numtexte": "88-366", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "LEGIARTI000006342596", "@num": "5", "#text": "Décret n°88-366 du 18 avril 1988 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509614", "@nortexte": "INTB8800106D", "@numtexte": "88-366", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "LEGIARTI000006342600", "@num": "6", "#text": "Décret n°88-366 du 18 avril 1988 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509614", "@nortexte": "INTB8800106D", "@numtexte": "88-366", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "LEGIARTI000006342601", "@num": "7", "#text": "Décret n°88-366 du 18 avril 1988 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509614", "@nortexte": "INTB8800106D", "@numtexte": "88-366", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "LEGIARTI000006342602", "@num": "8", "#text": "Décret n°88-366 du 18 avril 1988 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509614", "@nortexte": "INTB8800106D", "@numtexte": "88-366", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "LEGITEXT000006066626", "#text": "Décret n°88-491 du 2 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000510097", "@nortexte": "INTB8800131D", "@numtexte": "88-491", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-02" }, { "@id": "LEGIARTI000006342604", "@num": "1", "#text": "Décret n°88-491 du 2 mai 1988 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000510097", "@nortexte": "INTB8800131D", "@numtexte": "88-491", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-02" }, { "@id": "LEGIARTI000006342605", "@num": "2", "#text": "Décret n°88-491 du 2 mai 1988 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000510097", "@nortexte": "INTB8800131D", "@numtexte": "88-491", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-02" }, { "@id": "LEGIARTI000006342606", "@num": "3", "#text": "Décret n°88-491 du 2 mai 1988 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000510097", "@nortexte": "INTB8800131D", "@numtexte": "88-491", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-02" }, { "@id": "LEGIARTI000006342607", "@num": "4", "#text": "Décret n°88-491 du 2 mai 1988 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000510097", "@nortexte": "INTB8800131D", "@numtexte": "88-491", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-02" }, { "@id": "LEGIARTI000006363286", "@num": "1", "#text": "Décret n°88-620 du 6 mai 1988 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312662", "@nortexte": "INTB8800168D", "@numtexte": "88-620", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGIARTI000006363289", "@num": "4", "#text": "Décret n°88-620 du 6 mai 1988 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312662", "@nortexte": "INTB8800168D", "@numtexte": "88-620", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGIARTI000006363292", "@num": "7", "#text": "Décret n°88-620 du 6 mai 1988 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312662", "@nortexte": "INTB8800168D", "@numtexte": "88-620", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGIARTI000006363293", "@num": "8", "#text": "Décret n°88-620 du 6 mai 1988 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312662", "@nortexte": "INTB8800168D", "@numtexte": "88-620", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGIARTI000006363294", "@num": "9", "#text": "Décret n°88-620 du 6 mai 1988 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312662", "@nortexte": "INTB8800168D", "@numtexte": "88-620", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGITEXT000006066712", "#text": "Décret n°88-621 du 6 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000866703", "@nortexte": "INTB8800167D", "@numtexte": "88-621", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGIARTI000006342709", "@num": "73", "#text": "Décret n°88-621 du 6 mai 1988 - art. 73 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000866703", "@nortexte": "INTB8800167D", "@numtexte": "88-621", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGITEXT000006066865", "#text": "Décret n°88-849 du 28 juillet 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000314347", "@nortexte": "MCCB8800452D", "@numtexte": "88-849", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-07-28" }, { "@id": "LEGIARTI000006342717", "@num": "1", "#text": "Décret n°88-849 du 28 juillet 1988 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000314347", "@nortexte": "MCCB8800452D", "@numtexte": "88-849", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-07-28" }, { "@id": "LEGIARTI000006342718", "@num": "2", "#text": "Décret n°88-849 du 28 juillet 1988 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000314347", "@nortexte": "MCCB8800452D", "@numtexte": "88-849", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-07-28" }, { "@id": "LEGIARTI000006342719", "@num": "3", "#text": "Décret n°88-849 du 28 juillet 1988 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000314347", "@nortexte": "MCCB8800452D", "@numtexte": "88-849", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-07-28" }, { "@id": "LEGIARTI000006342720", "@num": "4", "#text": "Décret n°88-849 du 28 juillet 1988 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000314347", "@nortexte": "MCCB8800452D", "@numtexte": "88-849", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-07-28" }, { "@id": "LEGIARTI000006342721", "@num": "5", "#text": "Décret n°88-849 du 28 juillet 1988 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000314347", "@nortexte": "MCCB8800452D", "@numtexte": "88-849", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-07-28" }, { "@id": "LEGIARTI000006342722", "@num": "6", "#text": "Décret n°88-849 du 28 juillet 1988 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000314347", "@nortexte": "MCCB8800452D", "@numtexte": "88-849", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-07-28" }, { "@id": "LEGIARTI000006342725", "@num": "7", "#text": "Décret n°88-849 du 28 juillet 1988 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000314347", "@nortexte": "MCCB8800452D", "@numtexte": "88-849", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-07-28" }, { "@id": "LEGIARTI000006342726", "@num": "8", "#text": "Décret n°88-849 du 28 juillet 1988 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000314347", "@nortexte": "MCCB8800452D", "@numtexte": "88-849", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-07-28" }, { "@id": "LEGITEXT000006066902", "#text": "Décret n°88-899 du 29 août 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000867916", "@nortexte": "DOMP8800027D", "@numtexte": "88-899", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-08-29" }, { "@id": "LEGIARTI000006387419", "@num": "1", "#text": "Décret n°88-899 du 29 août 1988 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867916", "@nortexte": "DOMP8800027D", "@numtexte": "88-899", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-08-29" }, { "@id": "LEGIARTI000006387428", "@num": "10", "#text": "Décret n°88-899 du 29 août 1988 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867916", "@nortexte": "DOMP8800027D", "@numtexte": "88-899", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-08-29" }, { "@id": "LEGIARTI000006387429", "@num": "11", "#text": "Décret n°88-899 du 29 août 1988 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867916", "@nortexte": "DOMP8800027D", "@numtexte": "88-899", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-08-29" }, { "@id": "LEGIARTI000006387430", "@num": "12", "#text": "Décret n°88-899 du 29 août 1988 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867916", "@nortexte": "DOMP8800027D", "@numtexte": "88-899", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-08-29" }, { "@id": "LEGIARTI000006387431", "@num": "13", "#text": "Décret n°88-899 du 29 août 1988 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867916", "@nortexte": "DOMP8800027D", "@numtexte": "88-899", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-08-29" }, { "@id": "LEGIARTI000006387432", "@num": "14", "#text": "Décret n°88-899 du 29 août 1988 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867916", "@nortexte": "DOMP8800027D", "@numtexte": "88-899", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-08-29" }, { "@id": "LEGIARTI000006387433", "@num": "15", "#text": "Décret n°88-899 du 29 août 1988 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867916", "@nortexte": "DOMP8800027D", "@numtexte": "88-899", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-08-29" }, { "@id": "LEGIARTI000006387434", "@num": "16", "#text": "Décret n°88-899 du 29 août 1988 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867916", "@nortexte": "DOMP8800027D", "@numtexte": "88-899", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-08-29" }, { "@id": "LEGIARTI000006387435", "@num": "17", "#text": "Décret n°88-899 du 29 août 1988 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867916", "@nortexte": "DOMP8800027D", "@numtexte": "88-899", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-08-29" }, { "@id": "LEGIARTI000006387420", "@num": "2", "#text": "Décret n°88-899 du 29 août 1988 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867916", "@nortexte": "DOMP8800027D", "@numtexte": "88-899", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-08-29" }, { "@id": "LEGIARTI000006387421", "@num": "3", "#text": "Décret n°88-899 du 29 août 1988 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867916", "@nortexte": "DOMP8800027D", "@numtexte": "88-899", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-08-29" }, { "@id": "LEGIARTI000006387422", "@num": "4", "#text": "Décret n°88-899 du 29 août 1988 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867916", "@nortexte": "DOMP8800027D", "@numtexte": "88-899", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-08-29" }, { "@id": "LEGIARTI000006387423", "@num": "5", "#text": "Décret n°88-899 du 29 août 1988 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867916", "@nortexte": "DOMP8800027D", "@numtexte": "88-899", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-08-29" }, { "@id": "LEGIARTI000006387424", "@num": "6", "#text": "Décret n°88-899 du 29 août 1988 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867916", "@nortexte": "DOMP8800027D", "@numtexte": "88-899", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-08-29" }, { "@id": "LEGIARTI000006387425", "@num": "7", "#text": "Décret n°88-899 du 29 août 1988 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867916", "@nortexte": "DOMP8800027D", "@numtexte": "88-899", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-08-29" }, { "@id": "LEGIARTI000006387426", "@num": "8", "#text": "Décret n°88-899 du 29 août 1988 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867916", "@nortexte": "DOMP8800027D", "@numtexte": "88-899", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-08-29" }, { "@id": "LEGIARTI000006387427", "@num": "9", "#text": "Décret n°88-899 du 29 août 1988 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867916", "@nortexte": "DOMP8800027D", "@numtexte": "88-899", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-08-29" }, { "@id": "LEGITEXT000006066958", "#text": "Décret n°88-987 du 17 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000684208", "@nortexte": "INTB8800343D", "@numtexte": "88-987", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-17" }, { "@id": "LEGIARTI000006359463", "@num": "1", "#text": "Décret n°88-987 du 17 octobre 1988 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684208", "@nortexte": "INTB8800343D", "@numtexte": "88-987", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-17" }, { "@id": "LEGIARTI000006359464", "@num": "2", "#text": "Décret n°88-987 du 17 octobre 1988 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684208", "@nortexte": "INTB8800343D", "@numtexte": "88-987", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-17" }, { "@id": "LEGIARTI000006359465", "@num": "3", "#text": "Décret n°88-987 du 17 octobre 1988 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684208", "@nortexte": "INTB8800343D", "@numtexte": "88-987", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-17" }, { "@id": "LEGIARTI000006359466", "@num": "4", "#text": "Décret n°88-987 du 17 octobre 1988 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684208", "@nortexte": "INTB8800343D", "@numtexte": "88-987", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-17" }, { "@id": "LEGITEXT000006066301", "#text": "Décret n°88-1037 du 9 novembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000504049", "@nortexte": "MCCB8800663D", "@numtexte": "88-1037", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-11-09" }, { "@id": "LEGIARTI000006342777", "@num": "11", "#text": "Décret n°88-1037 du 9 novembre 1988 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504049", "@nortexte": "MCCB8800663D", "@numtexte": "88-1037", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-11-09" }, { "@id": "LEGIARTI000006342778", "@num": "12", "#text": "Décret n°88-1037 du 9 novembre 1988 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504049", "@nortexte": "MCCB8800663D", "@numtexte": "88-1037", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-11-09" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 85 Finances pour 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFARTI000002069475", "@num": "42", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 42, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGITEXT000006067204", "#text": "Décret n°89-561 du 11 août 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000517602", "@nortexte": "INTB8900238D", "@numtexte": "89-561", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-08-11" }, { "@id": "LEGIARTI000006359504", "@num": "1", "#text": "Décret n°89-561 du 11 août 1989 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517602", "@nortexte": "INTB8900238D", "@numtexte": "89-561", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-08-11" }, { "@id": "LEGIARTI000006359505", "@num": "2", "#text": "Décret n°89-561 du 11 août 1989 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517602", "@nortexte": "INTB8900238D", "@numtexte": "89-561", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-08-11" }, { "@id": "LEGIARTI000006359507", "@num": "3", "#text": "Décret n°89-561 du 11 août 1989 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517602", "@nortexte": "INTB8900238D", "@numtexte": "89-561", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-08-11" }, { "@id": "LEGITEXT000006067250", "#text": "Décret n°89-645 du 6 septembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000882944", "@nortexte": "INTB8900264D", "@numtexte": "89-645", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006359513", "@num": "2", "#text": "Décret n°89-645 du 6 septembre 1989 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882944", "@nortexte": "INTB8900264D", "@numtexte": "89-645", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006359514", "@num": "3", "#text": "Décret n°89-645 du 6 septembre 1989 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882944", "@nortexte": "INTB8900264D", "@numtexte": "89-645", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006359518", "@num": "5", "#text": "Décret n°89-645 du 6 septembre 1989 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882944", "@nortexte": "INTB8900264D", "@numtexte": "89-645", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006359521", "@num": "7", "#text": "Décret n°89-645 du 6 septembre 1989 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882944", "@nortexte": "INTB8900264D", "@numtexte": "89-645", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGITEXT000006067356", "#text": "Décret n°89-809 du 27 octobre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000336422", "@nortexte": "INTB8900322D", "@numtexte": "89-809", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006387607", "@num": "1", "#text": "Décret n°89-809 du 27 octobre 1989 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336422", "@nortexte": "INTB8900322D", "@numtexte": "89-809", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006387608", "@num": "2", "#text": "Décret n°89-809 du 27 octobre 1989 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336422", "@nortexte": "INTB8900322D", "@numtexte": "89-809", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006387609", "@num": "3", "#text": "Décret n°89-809 du 27 octobre 1989 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336422", "@nortexte": "INTB8900322D", "@numtexte": "89-809", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006387610", "@num": "4", "#text": "Décret n°89-809 du 27 octobre 1989 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336422", "@nortexte": "INTB8900322D", "@numtexte": "89-809", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006387612", "@num": "5", "#text": "Décret n°89-809 du 27 octobre 1989 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336422", "@nortexte": "INTB8900322D", "@numtexte": "89-809", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006387613", "@num": "6", "#text": "Décret n°89-809 du 27 octobre 1989 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000336422", "@nortexte": "INTB8900322D", "@numtexte": "89-809", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGITEXT000006075995", "#text": "Décret n°90-492 du 13 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708238", "@nortexte": "MCCC9000092D", "@numtexte": "90-492", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-13" }, { "@id": "LEGIARTI000006352341", "@num": "1", "#text": "Décret n°90-492 du 13 juin 1990 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708238", "@nortexte": "MCCC9000092D", "@numtexte": "90-492", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-13" }, { "@id": "LEGIARTI000006352342", "@num": "2", "#text": "Décret n°90-492 du 13 juin 1990 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708238", "@nortexte": "MCCC9000092D", "@numtexte": "90-492", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-13" }, { "@id": "JORFTEXT000000536085", "#text": "Loi 91-428 1991-05-13 art. 50, art. 52, art. 51, art. 78", "@sens": "source", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "LEGITEXT000006067561", "#text": "Décret n°91-1293 du 23 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882118", "@nortexte": "BUDZ9100009D", "@numtexte": "91-1293", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGIARTI000006374221", "@num": "2", "#text": "Décret n°91-1293 du 23 décembre 1991 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882118", "@nortexte": "BUDZ9100009D", "@numtexte": "91-1293", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGIARTI000006374222", "@num": "3", "#text": "Décret n°91-1293 du 23 décembre 1991 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882118", "@nortexte": "BUDZ9100009D", "@numtexte": "91-1293", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGIARTI000006374223", "@num": "4", "#text": "Décret n°91-1293 du 23 décembre 1991 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882118", "@nortexte": "BUDZ9100009D", "@numtexte": "91-1293", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGIARTI000006374224", "@num": "5", "#text": "Décret n°91-1293 du 23 décembre 1991 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882118", "@nortexte": "BUDZ9100009D", "@numtexte": "91-1293", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGIARTI000006374225", "@num": "6", "#text": "Décret n°91-1293 du 23 décembre 1991 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882118", "@nortexte": "BUDZ9100009D", "@numtexte": "91-1293", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "JORFTEXT000000357195", "#text": "Loi 92-108 1992-02-03 art. 42", "@sens": "source", "@cidtexte": "JORFTEXT000000357195", "@nortexte": "INTX9100157L", "@numtexte": "92-108", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-02-03" }, { "@id": "JORFTEXT000000722113", "#text": "Loi 92-125 1992-02-06 art. 13, art. 15, art. 16, art. 133, art. 134", "@sens": "source", "@cidtexte": "JORFTEXT000000722113", "@nortexte": "INTX9000102L", "@numtexte": "92-125", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-02-06" }, { "@id": "LEGITEXT000006079871", "#text": "Décret n°92-910 du 3 septembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000723299", "@nortexte": "INTB9200399D", "@numtexte": "92-910", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-03" }, { "@id": "LEGIARTI000006359575", "@num": "1", "#text": "Décret n°92-910 du 3 septembre 1992 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000723299", "@nortexte": "INTB9200399D", "@numtexte": "92-910", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-03" }, { "@id": "LEGIARTI000006359576", "@num": "2", "#text": "Décret n°92-910 du 3 septembre 1992 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000723299", "@nortexte": "INTB9200399D", "@numtexte": "92-910", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-03" }, { "@id": "LEGIARTI000006359577", "@num": "3", "#text": "Décret n°92-910 du 3 septembre 1992 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000723299", "@nortexte": "INTB9200399D", "@numtexte": "92-910", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-03" }, { "@id": "LEGIARTI000006376285", "@num": "10", "#text": "Décret n°92-1205 du 16 novembre 1992 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000346239", "@nortexte": "INTB9200484D", "@numtexte": "92-1205", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376286", "@num": "11", "#text": "Décret n°92-1205 du 16 novembre 1992 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000346239", "@nortexte": "INTB9200484D", "@numtexte": "92-1205", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376287", "@num": "12", "#text": "Décret n°92-1205 du 16 novembre 1992 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000346239", "@nortexte": "INTB9200484D", "@numtexte": "92-1205", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376288", "@num": "13", "#text": "Décret n°92-1205 du 16 novembre 1992 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000346239", "@nortexte": "INTB9200484D", "@numtexte": "92-1205", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376277", "@num": "2", "#text": "Décret n°92-1205 du 16 novembre 1992 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000346239", "@nortexte": "INTB9200484D", "@numtexte": "92-1205", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376278", "@num": "3", "#text": "Décret n°92-1205 du 16 novembre 1992 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000346239", "@nortexte": "INTB9200484D", "@numtexte": "92-1205", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376279", "@num": "4", "#text": "Décret n°92-1205 du 16 novembre 1992 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000346239", "@nortexte": "INTB9200484D", "@numtexte": "92-1205", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376280", "@num": "5", "#text": "Décret n°92-1205 du 16 novembre 1992 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000346239", "@nortexte": "INTB9200484D", "@numtexte": "92-1205", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376281", "@num": "6", "#text": "Décret n°92-1205 du 16 novembre 1992 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000346239", "@nortexte": "INTB9200484D", "@numtexte": "92-1205", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376282", "@num": "7", "#text": "Décret n°92-1205 du 16 novembre 1992 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000346239", "@nortexte": "INTB9200484D", "@numtexte": "92-1205", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376283", "@num": "8", "#text": "Décret n°92-1205 du 16 novembre 1992 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000346239", "@nortexte": "INTB9200484D", "@numtexte": "92-1205", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376284", "@num": "9", "#text": "Décret n°92-1205 du 16 novembre 1992 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000346239", "@nortexte": "INTB9200484D", "@numtexte": "92-1205", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGITEXT000006080357", "#text": "Décret n°92-1206 du 16 novembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000163988", "@nortexte": "INTB9200487D", "@numtexte": "92-1206", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376296", "@num": "1", "#text": "Décret n°92-1206 du 16 novembre 1992 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000163988", "@nortexte": "INTB9200487D", "@numtexte": "92-1206", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376306", "@num": "10", "#text": "Décret n°92-1206 du 16 novembre 1992 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000163988", "@nortexte": "INTB9200487D", "@numtexte": "92-1206", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376307", "@num": "11", "#text": "Décret n°92-1206 du 16 novembre 1992 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000163988", "@nortexte": "INTB9200487D", "@numtexte": "92-1206", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376297", "@num": "2", "#text": "Décret n°92-1206 du 16 novembre 1992 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000163988", "@nortexte": "INTB9200487D", "@numtexte": "92-1206", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376298", "@num": "3", "#text": "Décret n°92-1206 du 16 novembre 1992 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000163988", "@nortexte": "INTB9200487D", "@numtexte": "92-1206", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376299", "@num": "4", "#text": "Décret n°92-1206 du 16 novembre 1992 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000163988", "@nortexte": "INTB9200487D", "@numtexte": "92-1206", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376301", "@num": "5", "#text": "Décret n°92-1206 du 16 novembre 1992 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000163988", "@nortexte": "INTB9200487D", "@numtexte": "92-1206", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376302", "@num": "6", "#text": "Décret n°92-1206 du 16 novembre 1992 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000163988", "@nortexte": "INTB9200487D", "@numtexte": "92-1206", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376303", "@num": "7", "#text": "Décret n°92-1206 du 16 novembre 1992 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000163988", "@nortexte": "INTB9200487D", "@numtexte": "92-1206", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376304", "@num": "8", "#text": "Décret n°92-1206 du 16 novembre 1992 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000163988", "@nortexte": "INTB9200487D", "@numtexte": "92-1206", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376305", "@num": "9", "#text": "Décret n°92-1206 du 16 novembre 1992 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000163988", "@nortexte": "INTB9200487D", "@numtexte": "92-1206", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376309", "@num": "1", "#text": "Décret n°92-1207 du 16 novembre 1992 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528446", "@nortexte": "INTB9200486D", "@numtexte": "92-1207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376318", "@num": "10", "#text": "Décret n°92-1207 du 16 novembre 1992 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528446", "@nortexte": "INTB9200486D", "@numtexte": "92-1207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376319", "@num": "11", "#text": "Décret n°92-1207 du 16 novembre 1992 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528446", "@nortexte": "INTB9200486D", "@numtexte": "92-1207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376310", "@num": "2", "#text": "Décret n°92-1207 du 16 novembre 1992 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528446", "@nortexte": "INTB9200486D", "@numtexte": "92-1207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376311", "@num": "3", "#text": "Décret n°92-1207 du 16 novembre 1992 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528446", "@nortexte": "INTB9200486D", "@numtexte": "92-1207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376312", "@num": "4", "#text": "Décret n°92-1207 du 16 novembre 1992 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528446", "@nortexte": "INTB9200486D", "@numtexte": "92-1207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376313", "@num": "5", "#text": "Décret n°92-1207 du 16 novembre 1992 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528446", "@nortexte": "INTB9200486D", "@numtexte": "92-1207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376314", "@num": "6", "#text": "Décret n°92-1207 du 16 novembre 1992 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528446", "@nortexte": "INTB9200486D", "@numtexte": "92-1207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376315", "@num": "7", "#text": "Décret n°92-1207 du 16 novembre 1992 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528446", "@nortexte": "INTB9200486D", "@numtexte": "92-1207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376316", "@num": "8", "#text": "Décret n°92-1207 du 16 novembre 1992 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528446", "@nortexte": "INTB9200486D", "@numtexte": "92-1207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376317", "@num": "9", "#text": "Décret n°92-1207 du 16 novembre 1992 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528446", "@nortexte": "INTB9200486D", "@numtexte": "92-1207", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376339", "@num": "10", "#text": "Décret n°92-1208 du 16 novembre 1992 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528447", "@nortexte": "INTB9200485D", "@numtexte": "92-1208", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376340", "@num": "11", "#text": "Décret n°92-1208 du 16 novembre 1992 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528447", "@nortexte": "INTB9200485D", "@numtexte": "92-1208", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376342", "@num": "12", "#text": "Décret n°92-1208 du 16 novembre 1992 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528447", "@nortexte": "INTB9200485D", "@numtexte": "92-1208", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376343", "@num": "13", "#text": "Décret n°92-1208 du 16 novembre 1992 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528447", "@nortexte": "INTB9200485D", "@numtexte": "92-1208", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376330", "@num": "2", "#text": "Décret n°92-1208 du 16 novembre 1992 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528447", "@nortexte": "INTB9200485D", "@numtexte": "92-1208", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376331", "@num": "3", "#text": "Décret n°92-1208 du 16 novembre 1992 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528447", "@nortexte": "INTB9200485D", "@numtexte": "92-1208", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376333", "@num": "4", "#text": "Décret n°92-1208 du 16 novembre 1992 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528447", "@nortexte": "INTB9200485D", "@numtexte": "92-1208", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376334", "@num": "5", "#text": "Décret n°92-1208 du 16 novembre 1992 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528447", "@nortexte": "INTB9200485D", "@numtexte": "92-1208", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376335", "@num": "6", "#text": "Décret n°92-1208 du 16 novembre 1992 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528447", "@nortexte": "INTB9200485D", "@numtexte": "92-1208", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376336", "@num": "7", "#text": "Décret n°92-1208 du 16 novembre 1992 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528447", "@nortexte": "INTB9200485D", "@numtexte": "92-1208", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376337", "@num": "8", "#text": "Décret n°92-1208 du 16 novembre 1992 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528447", "@nortexte": "INTB9200485D", "@numtexte": "92-1208", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGIARTI000006376338", "@num": "9", "#text": "Décret n°92-1208 du 16 novembre 1992 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528447", "@nortexte": "INTB9200485D", "@numtexte": "92-1208", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-16" }, { "@id": "LEGITEXT000006080460", "#text": "Décret n°92-1268 du 7 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365726", "@num": "1", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365740", "@num": "10", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365741", "@num": "11", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365742", "@num": "12", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365743", "@num": "13", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365744", "@num": "14", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365745", "@num": "15", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365746", "@num": "16", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365748", "@num": "17", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365749", "@num": "18", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365750", "@num": "19", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365728", "@num": "2", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365751", "@num": "20", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365752", "@num": "21", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365753", "@num": "22", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365754", "@num": "23", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365755", "@num": "24", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365756", "@num": "25", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 25 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365758", "@num": "26", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365729", "@num": "3", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365730", "@num": "4", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365732", "@num": "5", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365733", "@num": "6", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365734", "@num": "7", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365738", "@num": "8", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365739", "@num": "9", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006365725", "@num": "ANNEXE", "#text": "Décret n°92-1268 du 7 décembre 1992 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177924", "@nortexte": "INTA9200502D", "@numtexte": "92-1268", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-07" }, { "@id": "LEGIARTI000006376361", "@num": "1", "#text": "Décret n°92-1352 du 24 décembre 1992 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177197", "@nortexte": "INTX9210597D", "@numtexte": "92-1352", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-24" }, { "@id": "LEGIARTI000006376363", "@num": "3", "#text": "Décret n°92-1352 du 24 décembre 1992 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177197", "@nortexte": "INTX9210597D", "@numtexte": "92-1352", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-24" }, { "@id": "LEGIARTI000006376368", "@num": "7", "#text": "Décret n°92-1352 du 24 décembre 1992 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177197", "@nortexte": "INTX9210597D", "@numtexte": "92-1352", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-24" }, { "@id": "LEGIARTI000006376369", "@num": "8", "#text": "Décret n°92-1352 du 24 décembre 1992 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177197", "@nortexte": "INTX9210597D", "@numtexte": "92-1352", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-24" }, { "@id": "LEGIARTI000006376370", "@num": "9", "#text": "Décret n°92-1352 du 24 décembre 1992 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177197", "@nortexte": "INTX9210597D", "@numtexte": "92-1352", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-24" }, { "@id": "LEGITEXT000006080713", "#text": "Décret n°92-1451 du 31 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000544090", "@nortexte": "INTB9200538D", "@numtexte": "92-1451", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924708", "@num": "1", "#text": "Décret n°92-1451 du 31 décembre 1992 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544090", "@nortexte": "INTB9200538D", "@numtexte": "92-1451", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924709", "@num": "2", "#text": "Décret n°92-1451 du 31 décembre 1992 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544090", "@nortexte": "INTB9200538D", "@numtexte": "92-1451", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924710", "@num": "3", "#text": "Décret n°92-1451 du 31 décembre 1992 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544090", "@nortexte": "INTB9200538D", "@numtexte": "92-1451", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924711", "@num": "4", "#text": "Décret n°92-1451 du 31 décembre 1992 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544090", "@nortexte": "INTB9200538D", "@numtexte": "92-1451", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924712", "@num": "5", "#text": "Décret n°92-1451 du 31 décembre 1992 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544090", "@nortexte": "INTB9200538D", "@numtexte": "92-1451", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924713", "@num": "6", "#text": "Décret n°92-1451 du 31 décembre 1992 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544090", "@nortexte": "INTB9200538D", "@numtexte": "92-1451", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924714", "@num": "7", "#text": "Décret n°92-1451 du 31 décembre 1992 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544090", "@nortexte": "INTB9200538D", "@numtexte": "92-1451", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924715", "@num": "8", "#text": "Décret n°92-1451 du 31 décembre 1992 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544090", "@nortexte": "INTB9200538D", "@numtexte": "92-1451", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "LEGITEXT000006080714", "#text": "Décret n°92-1452 du 31 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000544091", "@nortexte": "INTB9201539D", "@numtexte": "92-1452", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924719", "@num": "3", "#text": "Décret n°92-1452 du 31 décembre 1992 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544091", "@nortexte": "INTB9201539D", "@numtexte": "92-1452", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924720", "@num": "4", "#text": "Décret n°92-1452 du 31 décembre 1992 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544091", "@nortexte": "INTB9201539D", "@numtexte": "92-1452", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924721", "@num": "5", "#text": "Décret n°92-1452 du 31 décembre 1992 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544091", "@nortexte": "INTB9201539D", "@numtexte": "92-1452", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "LEGITEXT000006080715", "#text": "Décret n°92-1453 du 31 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000727054", "@nortexte": "INTB9200540D", "@numtexte": "92-1453", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924723", "@num": "1", "#text": "Décret n°92-1453 du 31 décembre 1992 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000727054", "@nortexte": "INTB9200540D", "@numtexte": "92-1453", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924724", "@num": "2", "#text": "Décret n°92-1453 du 31 décembre 1992 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000727054", "@nortexte": "INTB9200540D", "@numtexte": "92-1453", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924725", "@num": "3", "#text": "Décret n°92-1453 du 31 décembre 1992 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000727054", "@nortexte": "INTB9200540D", "@numtexte": "92-1453", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924726", "@num": "4", "#text": "Décret n°92-1453 du 31 décembre 1992 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000727054", "@nortexte": "INTB9200540D", "@numtexte": "92-1453", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924727", "@num": "5", "#text": "Décret n°92-1453 du 31 décembre 1992 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000727054", "@nortexte": "INTB9200540D", "@numtexte": "92-1453", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "LEGITEXT000006080716", "#text": "Décret n°92-1454 du 31 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000177702", "@nortexte": "INTB9200541D", "@numtexte": "92-1454", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924729", "@num": "1", "#text": "Décret n°92-1454 du 31 décembre 1992 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177702", "@nortexte": "INTB9200541D", "@numtexte": "92-1454", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924730", "@num": "2", "#text": "Décret n°92-1454 du 31 décembre 1992 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177702", "@nortexte": "INTB9200541D", "@numtexte": "92-1454", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924731", "@num": "3", "#text": "Décret n°92-1454 du 31 décembre 1992 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177702", "@nortexte": "INTB9200541D", "@numtexte": "92-1454", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000711604", "#text": "Loi 93-122 1993-01-29 art. 38, art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGITEXT000006081072", "#text": "Décret n°93-173 du 5 février 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000178114", "@nortexte": "INTB9300051D", "@numtexte": "93-173", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-05" }, { "@id": "LEGIARTI000006926593", "@num": "1", "#text": "Décret n°93-173 du 5 février 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178114", "@nortexte": "INTB9300051D", "@numtexte": "93-173", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-05" }, { "@id": "LEGITEXT000006081074", "#text": "Décret n°93-175 du 5 février 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000541777", "@nortexte": "INTB9300053D", "@numtexte": "93-175", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-05" }, { "@id": "LEGIARTI000006926602", "@num": "1", "#text": "Décret n°93-175 du 5 février 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541777", "@nortexte": "INTB9300053D", "@numtexte": "93-175", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-05" }, { "@id": "LEGIARTI000006926603", "@num": "2", "#text": "Décret n°93-175 du 5 février 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541777", "@nortexte": "INTB9300053D", "@numtexte": "93-175", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-05" }, { "@id": "LEGIARTI000006926604", "@num": "3", "#text": "Décret n°93-175 du 5 février 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541777", "@nortexte": "INTB9300053D", "@numtexte": "93-175", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-05" }, { "@id": "LEGIARTI000006926605", "@num": "4", "#text": "Décret n°93-175 du 5 février 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541777", "@nortexte": "INTB9300053D", "@numtexte": "93-175", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-05" }, { "@id": "LEGITEXT000006081261", "#text": "Décret n°93-258 du 26 février 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000528665", "@nortexte": "INTB9300106D", "@numtexte": "93-258", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006927432", "@num": "1", "#text": "Décret n°93-258 du 26 février 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528665", "@nortexte": "INTB9300106D", "@numtexte": "93-258", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006927433", "@num": "2", "#text": "Décret n°93-258 du 26 février 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528665", "@nortexte": "INTB9300106D", "@numtexte": "93-258", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006927434", "@num": "3", "#text": "Décret n°93-258 du 26 février 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528665", "@nortexte": "INTB9300106D", "@numtexte": "93-258", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGITEXT000006081770", "#text": "Décret n°93-570 du 27 mars 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000179154", "@nortexte": "INTB9300213D", "@numtexte": "93-570", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGIARTI000006930009", "@num": "4", "#text": "Décret n°93-570 du 27 mars 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179154", "@nortexte": "INTB9300213D", "@numtexte": "93-570", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGIARTI000006930010", "@num": "5", "#text": "Décret n°93-570 du 27 mars 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179154", "@nortexte": "INTB9300213D", "@numtexte": "93-570", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGIARTI000006930011", "@num": "6", "#text": "Décret n°93-570 du 27 mars 1993 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179154", "@nortexte": "INTB9300213D", "@numtexte": "93-570", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGIARTI000006930012", "@num": "7", "#text": "Décret n°93-570 du 27 mars 1993 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179154", "@nortexte": "INTB9300213D", "@numtexte": "93-570", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGIARTI000006930013", "@num": "8", "#text": "Décret n°93-570 du 27 mars 1993 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179154", "@nortexte": "INTB9300213D", "@numtexte": "93-570", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGITEXT000006081771", "#text": "Décret n°93-571 du 27 mars 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000727820", "@nortexte": "INTB9300217D", "@numtexte": "93-571", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGIARTI000006930015", "@num": "1", "#text": "Décret n°93-571 du 27 mars 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000727820", "@nortexte": "INTB9300217D", "@numtexte": "93-571", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGIARTI000006930016", "@num": "2", "#text": "Décret n°93-571 du 27 mars 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000727820", "@nortexte": "INTB9300217D", "@numtexte": "93-571", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGIARTI000006930017", "@num": "3", "#text": "Décret n°93-571 du 27 mars 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000727820", "@nortexte": "INTB9300217D", "@numtexte": "93-571", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGIARTI000006930018", "@num": "4", "#text": "Décret n°93-571 du 27 mars 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000727820", "@nortexte": "INTB9300217D", "@numtexte": "93-571", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGIARTI000006930019", "@num": "5", "#text": "Décret n°93-571 du 27 mars 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000727820", "@nortexte": "INTB9300217D", "@numtexte": "93-571", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGIARTI000006930020", "@num": "6", "#text": "Décret n°93-571 du 27 mars 1993 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000727820", "@nortexte": "INTB9300217D", "@numtexte": "93-571", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGIARTI000006930021", "@num": "7", "#text": "Décret n°93-571 du 27 mars 1993 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000727820", "@nortexte": "INTB9300217D", "@numtexte": "93-571", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGITEXT000006081968", "#text": "Décret n°93-728 du 29 mars 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000177725", "@nortexte": "INTB9300203D", "@numtexte": "93-728", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-29" }, { "@id": "LEGIARTI000006930824", "@num": "1", "#text": "Décret n°93-728 du 29 mars 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177725", "@nortexte": "INTB9300203D", "@numtexte": "93-728", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-29" }, { "@id": "LEGIARTI000006930825", "@num": "2", "#text": "Décret n°93-728 du 29 mars 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177725", "@nortexte": "INTB9300203D", "@numtexte": "93-728", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-29" }, { "@id": "LEGIARTI000006930826", "@num": "3", "#text": "Décret n°93-728 du 29 mars 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177725", "@nortexte": "INTB9300203D", "@numtexte": "93-728", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-29" }, { "@id": "LEGIARTI000006930827", "@num": "4", "#text": "Décret n°93-728 du 29 mars 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177725", "@nortexte": "INTB9300203D", "@numtexte": "93-728", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-29" }, { "@id": "LEGIARTI000006930828", "@num": "5", "#text": "Décret n°93-728 du 29 mars 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177725", "@nortexte": "INTB9300203D", "@numtexte": "93-728", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-29" }, { "@id": "LEGIARTI000006930829", "@num": "6", "#text": "Décret n°93-728 du 29 mars 1993 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177725", "@nortexte": "INTB9300203D", "@numtexte": "93-728", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-29" }, { "@id": "LEGIARTI000006931856", "@num": "1", "#text": "Décret n°93-825 du 25 mai 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000162705", "@nortexte": "INTB9300299D", "@numtexte": "93-825", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-25" }, { "@id": "LEGITEXT000006082671", "#text": "Décret n°93-1080 du 9 septembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000727787", "@nortexte": "INTB9300456D", "@numtexte": "93-1080", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006933981", "@num": "3", "#text": "Décret n°93-1080 du 9 septembre 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000727787", "@nortexte": "INTB9300456D", "@numtexte": "93-1080", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-09" }, { "@id": "LEGITEXT000006082733", "#text": "Décret n°93-1121 du 20 septembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000179577", "@nortexte": "INTB9300453D", "@numtexte": "93-1121", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-20" }, { "@id": "LEGIARTI000006934276", "@num": "3", "#text": "Décret n°93-1121 du 20 septembre 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179577", "@nortexte": "INTB9300453D", "@numtexte": "93-1121", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-20" }, { "@id": "LEGIARTI000006934277", "@num": "4", "#text": "Décret n°93-1121 du 20 septembre 1993 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179577", "@nortexte": "INTB9300453D", "@numtexte": "93-1121", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-20" }, { "@id": "LEGIARTI000006934278", "@num": "5", "#text": "Décret n°93-1121 du 20 septembre 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179577", "@nortexte": "INTB9300453D", "@numtexte": "93-1121", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-20" }, { "@id": "LEGIARTI000006934280", "@num": "6", "#text": "Décret n°93-1121 du 20 septembre 1993 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179577", "@nortexte": "INTB9300453D", "@numtexte": "93-1121", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-20" }, { "@id": "LEGIARTI000006376679", "@num": "2", "#text": "Décret n°93-1140 du 4 octobre 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882721", "@nortexte": "INTB9300524D", "@numtexte": "93-1140", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-10-04" }, { "@id": "LEGITEXT000005615573", "#text": "Décret n°94-260 du 1 avril 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000347910", "@nortexte": "INTB9400064D", "@numtexte": "94-260", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-01" }, { "@id": "LEGIARTI000006698749", "@num": "1", "#text": "Décret n°94-260 du 1 avril 1994 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347910", "@nortexte": "INTB9400064D", "@numtexte": "94-260", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-01" }, { "@id": "LEGIARTI000006698761", "@num": "10", "#text": "Décret n°94-260 du 1 avril 1994 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347910", "@nortexte": "INTB9400064D", "@numtexte": "94-260", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-01" }, { "@id": "LEGIARTI000006698762", "@num": "11", "#text": "Décret n°94-260 du 1 avril 1994 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347910", "@nortexte": "INTB9400064D", "@numtexte": "94-260", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-01" }, { "@id": "LEGIARTI000006698750", "@num": "2", "#text": "Décret n°94-260 du 1 avril 1994 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347910", "@nortexte": "INTB9400064D", "@numtexte": "94-260", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-01" }, { "@id": "LEGIARTI000006698751", "@num": "3", "#text": "Décret n°94-260 du 1 avril 1994 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347910", "@nortexte": "INTB9400064D", "@numtexte": "94-260", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-01" }, { "@id": "LEGIARTI000006698752", "@num": "4", "#text": "Décret n°94-260 du 1 avril 1994 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347910", "@nortexte": "INTB9400064D", "@numtexte": "94-260", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-01" }, { "@id": "LEGIARTI000006698754", "@num": "5", "#text": "Décret n°94-260 du 1 avril 1994 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347910", "@nortexte": "INTB9400064D", "@numtexte": "94-260", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-01" }, { "@id": "LEGIARTI000006698755", "@num": "6", "#text": "Décret n°94-260 du 1 avril 1994 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347910", "@nortexte": "INTB9400064D", "@numtexte": "94-260", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-01" }, { "@id": "LEGIARTI000006698757", "@num": "7", "#text": "Décret n°94-260 du 1 avril 1994 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347910", "@nortexte": "INTB9400064D", "@numtexte": "94-260", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-01" }, { "@id": "LEGIARTI000006698758", "@num": "8", "#text": "Décret n°94-260 du 1 avril 1994 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347910", "@nortexte": "INTB9400064D", "@numtexte": "94-260", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-01" }, { "@id": "LEGIARTI000006698760", "@num": "9", "#text": "Décret n°94-260 du 1 avril 1994 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347910", "@nortexte": "INTB9400064D", "@numtexte": "94-260", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-01" }, { "@id": "LEGITEXT000005615784", "#text": "Décret n°94-366 du 10 mai 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000730012", "@nortexte": "INTB9400125D", "@numtexte": "94-366", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-10" }, { "@id": "LEGIARTI000006343083", "@num": "10", "#text": "Décret n°94-366 du 10 mai 1994 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000730012", "@nortexte": "INTB9400125D", "@numtexte": "94-366", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-10" }, { "@id": "LEGIARTI000006343082", "@num": "9", "#text": "Décret n°94-366 du 10 mai 1994 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000730012", "@nortexte": "INTB9400125D", "@numtexte": "94-366", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-10" }, { "@id": "LEGIARTI000006360072", "@num": "2", "#text": "Décret n°94-439 du 2 juin 1994 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347060", "@nortexte": "TEFF9400417D", "@numtexte": "94-439", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-02" }, { "@id": "LEGIARTI000006360073", "@num": "3", "#text": "Décret n°94-439 du 2 juin 1994 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347060", "@nortexte": "TEFF9400417D", "@numtexte": "94-439", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-02" }, { "@id": "LEGIARTI000006850716", "@num": "1", "#text": "Décret n°94-469 du 3 juin 1994 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713789", "@nortexte": "ENVE9420024D", "@numtexte": "94-469", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-03" }, { "@id": "LEGIARTI000006850731", "@num": "10", "#text": "Décret n°94-469 du 3 juin 1994 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713789", "@nortexte": "ENVE9420024D", "@numtexte": "94-469", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-03" }, { "@id": "LEGIARTI000006850732", "@num": "11", "#text": "Décret n°94-469 du 3 juin 1994 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713789", "@nortexte": "ENVE9420024D", "@numtexte": "94-469", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-03" }, { "@id": "LEGIARTI000006850733", "@num": "12", "#text": "Décret n°94-469 du 3 juin 1994 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713789", "@nortexte": "ENVE9420024D", "@numtexte": "94-469", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-03" }, { "@id": "LEGIARTI000006850734", "@num": "13", "#text": "Décret n°94-469 du 3 juin 1994 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713789", "@nortexte": "ENVE9420024D", "@numtexte": "94-469", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-03" }, { "@id": "LEGIARTI000006850735", "@num": "14", "#text": "Décret n°94-469 du 3 juin 1994 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713789", "@nortexte": "ENVE9420024D", "@numtexte": "94-469", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-03" }, { "@id": "LEGIARTI000006850736", "@num": "15", "#text": "Décret n°94-469 du 3 juin 1994 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713789", "@nortexte": "ENVE9420024D", "@numtexte": "94-469", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-03" }, { "@id": "LEGIARTI000006850737", "@num": "16", "#text": "Décret n°94-469 du 3 juin 1994 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713789", "@nortexte": "ENVE9420024D", "@numtexte": "94-469", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-03" }, { "@id": "LEGIARTI000006850738", "@num": "17", "#text": "Décret n°94-469 du 3 juin 1994 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713789", "@nortexte": "ENVE9420024D", "@numtexte": "94-469", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-03" }, { "@id": "LEGIARTI000006850718", "@num": "2", "#text": "Décret n°94-469 du 3 juin 1994 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713789", "@nortexte": "ENVE9420024D", "@numtexte": "94-469", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-03" }, { "@id": "LEGIARTI000006850748", "@num": "25", "#text": "Décret n°94-469 du 3 juin 1994 - art. 25 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713789", "@nortexte": "ENVE9420024D", "@numtexte": "94-469", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-03" }, { "@id": "LEGIARTI000006850749", "@num": "26", "#text": "Décret n°94-469 du 3 juin 1994 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713789", "@nortexte": "ENVE9420024D", "@numtexte": "94-469", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-03" }, { "@id": "LEGIARTI000006850719", "@num": "3", "#text": "Décret n°94-469 du 3 juin 1994 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713789", "@nortexte": "ENVE9420024D", "@numtexte": "94-469", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-03" }, { "@id": "LEGIARTI000006850720", "@num": "4", "#text": "Décret n°94-469 du 3 juin 1994 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713789", "@nortexte": "ENVE9420024D", "@numtexte": "94-469", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-03" }, { "@id": "LEGIARTI000006850722", "@num": "5", "#text": "Décret n°94-469 du 3 juin 1994 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713789", "@nortexte": "ENVE9420024D", "@numtexte": "94-469", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-03" }, { "@id": "LEGIARTI000006850728", "@num": "8", "#text": "Décret n°94-469 du 3 juin 1994 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713789", "@nortexte": "ENVE9420024D", "@numtexte": "94-469", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-03" }, { "@id": "LEGIARTI000006850729", "@num": "9", "#text": "Décret n°94-469 du 3 juin 1994 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713789", "@nortexte": "ENVE9420024D", "@numtexte": "94-469", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-03" }, { "@id": "JORFTEXT000000366583", "#text": "Loi 93-1436 1993-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000366583", "@nortexte": "INTX9300143Z", "@numtexte": "93-1436", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "LEGITEXT000005616312", "#text": "Décret n°94-655 du 27 juillet 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000365991", "@nortexte": "INTB9400303D", "@numtexte": "94-655", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-07-27" }, { "@id": "LEGIARTI000006360172", "@num": "2", "#text": "Décret n°94-655 du 27 juillet 1994 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000365991", "@nortexte": "INTB9400303D", "@numtexte": "94-655", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-07-27" }, { "@id": "LEGIARTI000006388118", "@num": "1", "#text": "Décret n°94-704 du 17 août 1994 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000549366", "@nortexte": "DOMP9400021D", "@numtexte": "94-704", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-17" }, { "@id": "LEGITEXT000005616867", "#text": "Décret n°94-937 du 24 octobre 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000184255", "@nortexte": "INTB9400387D", "@numtexte": "94-937", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-24" }, { "@id": "LEGIARTI000006343290", "@num": "1", "#text": "Décret n°94-937 du 24 octobre 1994 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000184255", "@nortexte": "INTB9400387D", "@numtexte": "94-937", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-24" }, { "@id": "LEGIARTI000006343291", "@num": "2", "#text": "Décret n°94-937 du 24 octobre 1994 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000184255", "@nortexte": "INTB9400387D", "@numtexte": "94-937", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-24" }, { "@id": "LEGIARTI000006343292", "@num": "3", "#text": "Décret n°94-937 du 24 octobre 1994 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000184255", "@nortexte": "INTB9400387D", "@numtexte": "94-937", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-24" }, { "@id": "LEGIARTI000006343293", "@num": "4", "#text": "Décret n°94-937 du 24 octobre 1994 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000184255", "@nortexte": "INTB9400387D", "@numtexte": "94-937", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-24" }, { "@id": "LEGIARTI000006343294", "@num": "5", "#text": "Décret n°94-937 du 24 octobre 1994 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000184255", "@nortexte": "INTB9400387D", "@numtexte": "94-937", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-24" }, { "@id": "LEGIARTI000006343295", "@num": "6", "#text": "Décret n°94-937 du 24 octobre 1994 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000184255", "@nortexte": "INTB9400387D", "@numtexte": "94-937", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-24" }, { "@id": "LEGIARTI000006343296", "@num": "7", "#text": "Décret n°94-937 du 24 octobre 1994 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000184255", "@nortexte": "INTB9400387D", "@numtexte": "94-937", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-24" }, { "@id": "LEGIARTI000006343297", "@num": "8", "#text": "Décret n°94-937 du 24 octobre 1994 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000184255", "@nortexte": "INTB9400387D", "@numtexte": "94-937", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-24" }, { "@id": "LEGITEXT000005617245", "#text": "Décret n°94-1117 du 20 décembre 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000734231", "@nortexte": "INTB9400395D", "@numtexte": "94-1117", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-20" }, { "@id": "LEGIARTI000006343339", "@num": "1", "#text": "Décret n°94-1117 du 20 décembre 1994 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734231", "@nortexte": "INTB9400395D", "@numtexte": "94-1117", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-20" }, { "@id": "LEGIARTI000006343352", "@num": "10", "#text": "Décret n°94-1117 du 20 décembre 1994 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734231", "@nortexte": "INTB9400395D", "@numtexte": "94-1117", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-20" }, { "@id": "LEGIARTI000006343354", "@num": "11", "#text": "Décret n°94-1117 du 20 décembre 1994 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734231", "@nortexte": "INTB9400395D", "@numtexte": "94-1117", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-20" }, { "@id": "LEGIARTI000006343340", "@num": "2", "#text": "Décret n°94-1117 du 20 décembre 1994 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734231", "@nortexte": "INTB9400395D", "@numtexte": "94-1117", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-20" }, { "@id": "LEGIARTI000006343341", "@num": "3", "#text": "Décret n°94-1117 du 20 décembre 1994 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734231", "@nortexte": "INTB9400395D", "@numtexte": "94-1117", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-20" }, { "@id": "LEGIARTI000006343343", "@num": "4", "#text": "Décret n°94-1117 du 20 décembre 1994 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734231", "@nortexte": "INTB9400395D", "@numtexte": "94-1117", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-20" }, { "@id": "LEGIARTI000006343344", "@num": "5", "#text": "Décret n°94-1117 du 20 décembre 1994 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734231", "@nortexte": "INTB9400395D", "@numtexte": "94-1117", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-20" }, { "@id": "LEGIARTI000006343345", "@num": "6", "#text": "Décret n°94-1117 du 20 décembre 1994 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734231", "@nortexte": "INTB9400395D", "@numtexte": "94-1117", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-20" }, { "@id": "LEGIARTI000006343346", "@num": "7", "#text": "Décret n°94-1117 du 20 décembre 1994 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734231", "@nortexte": "INTB9400395D", "@numtexte": "94-1117", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-20" }, { "@id": "LEGIARTI000006343347", "@num": "8", "#text": "Décret n°94-1117 du 20 décembre 1994 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734231", "@nortexte": "INTB9400395D", "@numtexte": "94-1117", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-20" }, { "@id": "LEGIARTI000006343349", "@num": "9", "#text": "Décret n°94-1117 du 20 décembre 1994 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734231", "@nortexte": "INTB9400395D", "@numtexte": "94-1117", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-20" }, { "@id": "LEGITEXT000005617361", "#text": "Décret n°94-1218 du 29 décembre 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000166652", "@nortexte": "MCCK9400570D", "@numtexte": "94-1218", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006360224", "@num": "1", "#text": "Décret n°94-1218 du 29 décembre 1994 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000166652", "@nortexte": "MCCK9400570D", "@numtexte": "94-1218", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006360225", "@num": "2", "#text": "Décret n°94-1218 du 29 décembre 1994 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000166652", "@nortexte": "MCCK9400570D", "@numtexte": "94-1218", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006360226", "@num": "3", "#text": "Décret n°94-1218 du 29 décembre 1994 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000166652", "@nortexte": "MCCK9400570D", "@numtexte": "94-1218", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006360227", "@num": "4", "#text": "Décret n°94-1218 du 29 décembre 1994 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000166652", "@nortexte": "MCCK9400570D", "@numtexte": "94-1218", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-29" }, { "@id": "LEGITEXT000005618135", "#text": "Décret n°95-330 du 21 mars 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000736385", "@nortexte": "INTB9500029D", "@numtexte": "95-330", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-21" }, { "@id": "LEGIARTI000006343373", "@num": "1", "#text": "Décret n°95-330 du 21 mars 1995 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736385", "@nortexte": "INTB9500029D", "@numtexte": "95-330", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-21" }, { "@id": "LEGIARTI000006343382", "@num": "10", "#text": "Décret n°95-330 du 21 mars 1995 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736385", "@nortexte": "INTB9500029D", "@numtexte": "95-330", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-21" }, { "@id": "LEGIARTI000006343384", "@num": "11", "#text": "Décret n°95-330 du 21 mars 1995 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736385", "@nortexte": "INTB9500029D", "@numtexte": "95-330", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-21" }, { "@id": "LEGIARTI000006343385", "@num": "12", "#text": "Décret n°95-330 du 21 mars 1995 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736385", "@nortexte": "INTB9500029D", "@numtexte": "95-330", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-21" }, { "@id": "LEGIARTI000006343386", "@num": "13", "#text": "Décret n°95-330 du 21 mars 1995 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736385", "@nortexte": "INTB9500029D", "@numtexte": "95-330", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-21" }, { "@id": "LEGIARTI000006343374", "@num": "2", "#text": "Décret n°95-330 du 21 mars 1995 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736385", "@nortexte": "INTB9500029D", "@numtexte": "95-330", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-21" }, { "@id": "LEGIARTI000006343375", "@num": "3", "#text": "Décret n°95-330 du 21 mars 1995 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736385", "@nortexte": "INTB9500029D", "@numtexte": "95-330", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-21" }, { "@id": "LEGIARTI000006343376", "@num": "4", "#text": "Décret n°95-330 du 21 mars 1995 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736385", "@nortexte": "INTB9500029D", "@numtexte": "95-330", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-21" }, { "@id": "LEGIARTI000006343377", "@num": "5", "#text": "Décret n°95-330 du 21 mars 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736385", "@nortexte": "INTB9500029D", "@numtexte": "95-330", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-21" }, { "@id": "LEGIARTI000006343378", "@num": "6", "#text": "Décret n°95-330 du 21 mars 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736385", "@nortexte": "INTB9500029D", "@numtexte": "95-330", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-21" }, { "@id": "LEGIARTI000006343379", "@num": "7", "#text": "Décret n°95-330 du 21 mars 1995 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736385", "@nortexte": "INTB9500029D", "@numtexte": "95-330", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-21" }, { "@id": "LEGIARTI000006343380", "@num": "8", "#text": "Décret n°95-330 du 21 mars 1995 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736385", "@nortexte": "INTB9500029D", "@numtexte": "95-330", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-21" }, { "@id": "LEGIARTI000006343381", "@num": "9", "#text": "Décret n°95-330 du 21 mars 1995 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736385", "@nortexte": "INTB9500029D", "@numtexte": "95-330", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-21" }, { "@id": "LEGITEXT000005618602", "#text": "Décret n°95-635 du 6 mai 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000187541", "@nortexte": "ENVE9530028D", "@numtexte": "95-635", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-06" }, { "@id": "LEGIARTI000006343398", "@num": "1", "#text": "Décret n°95-635 du 6 mai 1995 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000187541", "@nortexte": "ENVE9530028D", "@numtexte": "95-635", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-06" }, { "@id": "LEGIARTI000006343399", "@num": "2", "#text": "Décret n°95-635 du 6 mai 1995 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000187541", "@nortexte": "ENVE9530028D", "@numtexte": "95-635", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-06" }, { "@id": "LEGIARTI000006343400", "@num": "3", "#text": "Décret n°95-635 du 6 mai 1995 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000187541", "@nortexte": "ENVE9530028D", "@numtexte": "95-635", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-06" }, { "@id": "LEGIARTI000006343401", "@num": "4", "#text": "Décret n°95-635 du 6 mai 1995 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000187541", "@nortexte": "ENVE9530028D", "@numtexte": "95-635", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-06" }, { "@id": "LEGIARTI000006343402", "@num": "5", "#text": "Décret n°95-635 du 6 mai 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000187541", "@nortexte": "ENVE9530028D", "@numtexte": "95-635", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-06" }, { "@id": "LEGIARTI000006343403", "@num": "6", "#text": "Décret n°95-635 du 6 mai 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000187541", "@nortexte": "ENVE9530028D", "@numtexte": "95-635", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-06" }, { "@id": "LEGIARTI000006343404", "@num": "ANNEXE I", "#text": "Décret n°95-635 du 6 mai 1995 - art. ANNEXE I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000187541", "@nortexte": "ENVE9530028D", "@numtexte": "95-635", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-06" }, { "@id": "LEGIARTI000006343405", "@num": "ANNEXE II", "#text": "Décret n°95-635 du 6 mai 1995 - art. ANNEXE II (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000187541", "@nortexte": "ENVE9530028D", "@numtexte": "95-635", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-06" }, { "@id": "LEGITEXT000005618803", "#text": "Décret n°95-652 du 9 mai 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000169137", "@nortexte": "INTB9500133D", "@numtexte": "95-652", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343414", "@num": "1", "#text": "Décret n°95-652 du 9 mai 1995 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000169137", "@nortexte": "INTB9500133D", "@numtexte": "95-652", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343415", "@num": "2", "#text": "Décret n°95-652 du 9 mai 1995 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000169137", "@nortexte": "INTB9500133D", "@numtexte": "95-652", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343417", "@num": "3", "#text": "Décret n°95-652 du 9 mai 1995 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000169137", "@nortexte": "INTB9500133D", "@numtexte": "95-652", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343418", "@num": "4", "#text": "Décret n°95-652 du 9 mai 1995 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000169137", "@nortexte": "INTB9500133D", "@numtexte": "95-652", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343419", "@num": "5", "#text": "Décret n°95-652 du 9 mai 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000169137", "@nortexte": "INTB9500133D", "@numtexte": "95-652", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343420", "@num": "6", "#text": "Décret n°95-652 du 9 mai 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000169137", "@nortexte": "INTB9500133D", "@numtexte": "95-652", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGITEXT000005618760", "#text": "Décret n°95-653 du 9 mai 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343422", "@num": "1", "#text": "Décret n°95-653 du 9 mai 1995 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343433", "@num": "10", "#text": "Décret n°95-653 du 9 mai 1995 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343435", "@num": "11", "#text": "Décret n°95-653 du 9 mai 1995 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343436", "@num": "12", "#text": "Décret n°95-653 du 9 mai 1995 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343437", "@num": "13", "#text": "Décret n°95-653 du 9 mai 1995 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343438", "@num": "14", "#text": "Décret n°95-653 du 9 mai 1995 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343439", "@num": "15", "#text": "Décret n°95-653 du 9 mai 1995 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343440", "@num": "16", "#text": "Décret n°95-653 du 9 mai 1995 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343441", "@num": "17", "#text": "Décret n°95-653 du 9 mai 1995 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343442", "@num": "18", "#text": "Décret n°95-653 du 9 mai 1995 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343443", "@num": "19", "#text": "Décret n°95-653 du 9 mai 1995 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343423", "@num": "2", "#text": "Décret n°95-653 du 9 mai 1995 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343444", "@num": "20", "#text": "Décret n°95-653 du 9 mai 1995 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343446", "@num": "21", "#text": "Décret n°95-653 du 9 mai 1995 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343447", "@num": "22", "#text": "Décret n°95-653 du 9 mai 1995 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343448", "@num": "23", "#text": "Décret n°95-653 du 9 mai 1995 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343449", "@num": "24", "#text": "Décret n°95-653 du 9 mai 1995 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343450", "@num": "25", "#text": "Décret n°95-653 du 9 mai 1995 - art. 25 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343451", "@num": "26", "#text": "Décret n°95-653 du 9 mai 1995 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343452", "@num": "27", "#text": "Décret n°95-653 du 9 mai 1995 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343453", "@num": "28", "#text": "Décret n°95-653 du 9 mai 1995 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343454", "@num": "29", "#text": "Décret n°95-653 du 9 mai 1995 - art. 29 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343424", "@num": "3", "#text": "Décret n°95-653 du 9 mai 1995 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343456", "@num": "30", "#text": "Décret n°95-653 du 9 mai 1995 - art. 30 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343459", "@num": "32", "#text": "Décret n°95-653 du 9 mai 1995 - art. 32 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343460", "@num": "33", "#text": "Décret n°95-653 du 9 mai 1995 - art. 33 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343426", "@num": "4", "#text": "Décret n°95-653 du 9 mai 1995 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343427", "@num": "5", "#text": "Décret n°95-653 du 9 mai 1995 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343428", "@num": "6", "#text": "Décret n°95-653 du 9 mai 1995 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343429", "@num": "7", "#text": "Décret n°95-653 du 9 mai 1995 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343430", "@num": "8", "#text": "Décret n°95-653 du 9 mai 1995 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006343431", "@num": "9", "#text": "Décret n°95-653 du 9 mai 1995 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718587", "@nortexte": "INTB9500134D", "@numtexte": "95-653", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006366040", "@num": "100", "#text": "Décret n°95-945 du 23 août 1995 - art. 100 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366042", "@num": "102", "#text": "Décret n°95-945 du 23 août 1995 - art. 102 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366043", "@num": "103", "#text": "Décret n°95-945 du 23 août 1995 - art. 103 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366044", "@num": "104", "#text": "Décret n°95-945 du 23 août 1995 - art. 104 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366045", "@num": "105", "#text": "Décret n°95-945 du 23 août 1995 - art. 105 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366046", "@num": "106", "#text": "Décret n°95-945 du 23 août 1995 - art. 106 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366049", "@num": "108", "#text": "Décret n°95-945 du 23 août 1995 - art. 108 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366050", "@num": "109", "#text": "Décret n°95-945 du 23 août 1995 - art. 109 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366073", "@num": "132", "#text": "Décret n°95-945 du 23 août 1995 - art. 132 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366075", "@num": "133", "#text": "Décret n°95-945 du 23 août 1995 - art. 133 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366016", "@num": "78", "#text": "Décret n°95-945 du 23 août 1995 - art. 78 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366017", "@num": "79", "#text": "Décret n°95-945 du 23 août 1995 - art. 79 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366018", "@num": "80", "#text": "Décret n°95-945 du 23 août 1995 - art. 80 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366020", "@num": "81", "#text": "Décret n°95-945 du 23 août 1995 - art. 81 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366021", "@num": "82", "#text": "Décret n°95-945 du 23 août 1995 - art. 82 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366022", "@num": "83", "#text": "Décret n°95-945 du 23 août 1995 - art. 83 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366023", "@num": "84", "#text": "Décret n°95-945 du 23 août 1995 - art. 84 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366024", "@num": "85", "#text": "Décret n°95-945 du 23 août 1995 - art. 85 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366025", "@num": "86", "#text": "Décret n°95-945 du 23 août 1995 - art. 86 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366026", "@num": "87", "#text": "Décret n°95-945 du 23 août 1995 - art. 87 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366027", "@num": "88", "#text": "Décret n°95-945 du 23 août 1995 - art. 88 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366029", "@num": "89", "#text": "Décret n°95-945 du 23 août 1995 - art. 89 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366030", "@num": "90", "#text": "Décret n°95-945 du 23 août 1995 - art. 90 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366031", "@num": "91", "#text": "Décret n°95-945 du 23 août 1995 - art. 91 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366032", "@num": "92", "#text": "Décret n°95-945 du 23 août 1995 - art. 92 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366033", "@num": "93", "#text": "Décret n°95-945 du 23 août 1995 - art. 93 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366034", "@num": "94", "#text": "Décret n°95-945 du 23 août 1995 - art. 94 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366035", "@num": "95", "#text": "Décret n°95-945 du 23 août 1995 - art. 95 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366036", "@num": "96", "#text": "Décret n°95-945 du 23 août 1995 - art. 96 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366037", "@num": "97", "#text": "Décret n°95-945 du 23 août 1995 - art. 97 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366038", "@num": "98", "#text": "Décret n°95-945 du 23 août 1995 - art. 98 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366039", "@num": "99", "#text": "Décret n°95-945 du 23 août 1995 - art. 99 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "JORFTEXT000000742224", "#text": "Loi 96-369 1996-05-03", "@sens": "source", "@cidtexte": "JORFTEXT000000742224", "@nortexte": "INTX9400080L", "@numtexte": "96-369", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-03" }, { "@id": "LEGITEXT000005621146", "#text": "Décret n°96-522 du 13 juin 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000192631", "@nortexte": "BUDR9600060D", "@numtexte": "96-522", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-13" }, { "@id": "LEGIARTI000006343560", "@num": "10", "#text": "Décret n°96-522 du 13 juin 1996 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192631", "@nortexte": "BUDR9600060D", "@numtexte": "96-522", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-13" }, { "@id": "LEGITEXT000005621152", "#text": "Décret n°96-524 du 13 juin 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000559512", "@nortexte": "BUDR9600062D", "@numtexte": "96-524", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-13" }, { "@id": "LEGIARTI000006343566", "@num": "1", "#text": "Décret n°96-524 du 13 juin 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559512", "@nortexte": "BUDR9600062D", "@numtexte": "96-524", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-13" }, { "@id": "LEGIARTI000006343567", "@num": "2", "#text": "Décret n°96-524 du 13 juin 1996 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559512", "@nortexte": "BUDR9600062D", "@numtexte": "96-524", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-13" }, { "@id": "LEGIARTI000006343568", "@num": "3", "#text": "Décret n°96-524 du 13 juin 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559512", "@nortexte": "BUDR9600062D", "@numtexte": "96-524", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-13" }, { "@id": "LEGIARTI000006343569", "@num": "4", "#text": "Décret n°96-524 du 13 juin 1996 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559512", "@nortexte": "BUDR9600062D", "@numtexte": "96-524", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-13" }, { "@id": "LEGITEXT000005621155", "#text": "Décret n°96-525 du 13 juin 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000742386", "@nortexte": "BUDR9600063D", "@numtexte": "96-525", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-13" }, { "@id": "LEGIARTI000006343572", "@num": "1", "#text": "Décret n°96-525 du 13 juin 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000742386", "@nortexte": "BUDR9600063D", "@numtexte": "96-525", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-13" }, { "@id": "LEGIARTI000006343573", "@num": "2", "#text": "Décret n°96-525 du 13 juin 1996 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000742386", "@nortexte": "BUDR9600063D", "@numtexte": "96-525", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-13" }, { "@id": "LEGIARTI000006343574", "@num": "3", "#text": "Décret n°96-525 du 13 juin 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000742386", "@nortexte": "BUDR9600063D", "@numtexte": "96-525", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-13" }, { "@id": "LEGITEXT000005621151", "#text": "Décret n°96-526 du 13 juin 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000559510", "@nortexte": "BUDR9600064D", "@numtexte": "96-526", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-13" }, { "@id": "LEGIARTI000006343576", "@num": "1", "#text": "Décret n°96-526 du 13 juin 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559510", "@nortexte": "BUDR9600064D", "@numtexte": "96-526", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-13" }, { "@id": "LEGIARTI000006343577", "@num": "2", "#text": "Décret n°96-526 du 13 juin 1996 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559510", "@nortexte": "BUDR9600064D", "@numtexte": "96-526", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-13" }, { "@id": "LEGITEXT000005621922", "#text": "Décret n°96-903 du 14 octobre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000562247", "@nortexte": "FPPA9610025D", "@numtexte": "96-903", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-14" }, { "@id": "LEGIARTI000006360346", "@num": "1", "#text": "Décret n°96-903 du 14 octobre 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000562247", "@nortexte": "FPPA9610025D", "@numtexte": "96-903", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-14" }, { "@id": "LEGITEXT000005621925", "#text": "Décret n°96-904 du 14 octobre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000562249", "@nortexte": "FPPA9610026D", "@numtexte": "96-904", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-14" }, { "@id": "LEGIARTI000006360349", "@num": "1", "#text": "Décret n°96-904 du 14 octobre 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000562249", "@nortexte": "FPPA9610026D", "@numtexte": "96-904", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-14" }, { "@id": "LEGITEXT000005622433", "#text": "Décret n°96-1171 du 26 décembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343624", "@num": "1", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343634", "@num": "10", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343635", "@num": "11", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343636", "@num": "12", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343638", "@num": "13", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343639", "@num": "14", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343640", "@num": "15", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343641", "@num": "16", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343642", "@num": "17", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343643", "@num": "18", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343644", "@num": "19", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343625", "@num": "2", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343645", "@num": "20", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343646", "@num": "21", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343647", "@num": "22", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343648", "@num": "23", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343649", "@num": "24", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343650", "@num": "25", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 25 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343627", "@num": "3", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343628", "@num": "4", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343629", "@num": "5", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343630", "@num": "6", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343631", "@num": "7", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343632", "@num": "8", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGIARTI000006343633", "@num": "9", "#text": "Décret n°96-1171 du 26 décembre 1996 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198443", "@nortexte": "INTE9600315D", "@numtexte": "96-1171", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-26" }, { "@id": "LEGITEXT000005622546", "#text": "Décret n°96-1256 du 27 décembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000746008", "@nortexte": "FPPA9610035D", "@numtexte": "96-1256", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006360414", "@num": "1", "#text": "Décret n°96-1256 du 27 décembre 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000746008", "@nortexte": "FPPA9610035D", "@numtexte": "96-1256", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006360415", "@num": "2", "#text": "Décret n°96-1256 du 27 décembre 1996 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000746008", "@nortexte": "FPPA9610035D", "@numtexte": "96-1256", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006360417", "@num": "3", "#text": "Décret n°96-1256 du 27 décembre 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000746008", "@nortexte": "FPPA9610035D", "@numtexte": "96-1256", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006360418", "@num": "4", "#text": "Décret n°96-1256 du 27 décembre 1996 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000746008", "@nortexte": "FPPA9610035D", "@numtexte": "96-1256", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006360425", "@num": "7", "#text": "Décret n°96-1256 du 27 décembre 1996 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000746008", "@nortexte": "FPPA9610035D", "@numtexte": "96-1256", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006360426", "@num": "8", "#text": "Décret n°96-1256 du 27 décembre 1996 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000746008", "@nortexte": "FPPA9610035D", "@numtexte": "96-1256", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-27" }, { "@id": "LEGITEXT000005623078", "#text": "Décret n°97-261 du 18 mars 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000564146", "@nortexte": "BUDR9606071D", "@numtexte": "97-261", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-18" }, { "@id": "LEGIARTI000006360355", "@num": "1", "#text": "Décret n°97-261 du 18 mars 1997 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000564146", "@nortexte": "BUDR9606071D", "@numtexte": "97-261", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-18" }, { "@id": "LEGITEXT000005624592", "#text": "Décret n°97-1039 du 14 novembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000752608", "@nortexte": "MESH9723204D", "@numtexte": "97-1039", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-11-14" }, { "@id": "LEGIARTI000006343799", "@num": "1", "#text": "Décret n°97-1039 du 14 novembre 1997 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752608", "@nortexte": "MESH9723204D", "@numtexte": "97-1039", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-11-14" }, { "@id": "LEGIARTI000006343809", "@num": "10", "#text": "Décret n°97-1039 du 14 novembre 1997 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752608", "@nortexte": "MESH9723204D", "@numtexte": "97-1039", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-11-14" }, { "@id": "LEGIARTI000006343810", "@num": "11", "#text": "Décret n°97-1039 du 14 novembre 1997 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752608", "@nortexte": "MESH9723204D", "@numtexte": "97-1039", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-11-14" }, { "@id": "LEGIARTI000006343801", "@num": "2", "#text": "Décret n°97-1039 du 14 novembre 1997 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752608", "@nortexte": "MESH9723204D", "@numtexte": "97-1039", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-11-14" }, { "@id": "LEGIARTI000006343802", "@num": "3", "#text": "Décret n°97-1039 du 14 novembre 1997 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752608", "@nortexte": "MESH9723204D", "@numtexte": "97-1039", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-11-14" }, { "@id": "LEGIARTI000006343803", "@num": "4", "#text": "Décret n°97-1039 du 14 novembre 1997 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752608", "@nortexte": "MESH9723204D", "@numtexte": "97-1039", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-11-14" }, { "@id": "LEGIARTI000006343804", "@num": "5", "#text": "Décret n°97-1039 du 14 novembre 1997 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752608", "@nortexte": "MESH9723204D", "@numtexte": "97-1039", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-11-14" }, { "@id": "LEGIARTI000006343805", "@num": "6", "#text": "Décret n°97-1039 du 14 novembre 1997 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752608", "@nortexte": "MESH9723204D", "@numtexte": "97-1039", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-11-14" }, { "@id": "LEGIARTI000006343806", "@num": "7", "#text": "Décret n°97-1039 du 14 novembre 1997 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752608", "@nortexte": "MESH9723204D", "@numtexte": "97-1039", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-11-14" }, { "@id": "LEGIARTI000006343807", "@num": "8", "#text": "Décret n°97-1039 du 14 novembre 1997 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752608", "@nortexte": "MESH9723204D", "@numtexte": "97-1039", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-11-14" }, { "@id": "LEGIARTI000006343808", "@num": "9", "#text": "Décret n°97-1039 du 14 novembre 1997 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752608", "@nortexte": "MESH9723204D", "@numtexte": "97-1039", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-11-14" }, { "@id": "LEGITEXT000005624889", "#text": "Décret n°97-1225 du 26 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378288", "@num": "1", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378298", "@num": "10", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378299", "@num": "11", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378300", "@num": "12", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378301", "@num": "13", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378302", "@num": "14", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378303", "@num": "15", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378304", "@num": "16", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378305", "@num": "17", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378307", "@num": "18", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378308", "@num": "19", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378290", "@num": "2", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378309", "@num": "20", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378310", "@num": "21", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378311", "@num": "22", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378313", "@num": "23", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378314", "@num": "24", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378315", "@num": "25", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 25 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378316", "@num": "26", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378317", "@num": "27", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378318", "@num": "28", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378319", "@num": "29", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 29 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378291", "@num": "3", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378321", "@num": "30", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 30 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378322", "@num": "31", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 31 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378323", "@num": "32", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 32 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378324", "@num": "33", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 33 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378325", "@num": "34", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378326", "@num": "35", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378327", "@num": "36", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 36 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378328", "@num": "37", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 37 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378329", "@num": "38", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 38 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378330", "@num": "39", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378292", "@num": "4", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378331", "@num": "40", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 40 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378332", "@num": "41", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 41 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378333", "@num": "42", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378334", "@num": "43", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 43 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378335", "@num": "44", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 44 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378336", "@num": "45", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 45 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378337", "@num": "46", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 46 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378338", "@num": "47", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 47 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378339", "@num": "48", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 48 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378340", "@num": "49", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 49 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378293", "@num": "5", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378341", "@num": "50", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 50 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378342", "@num": "51", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 51 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378343", "@num": "52", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 52 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378344", "@num": "53", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378345", "@num": "54", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378346", "@num": "55", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 55 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378347", "@num": "56", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378294", "@num": "6", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378295", "@num": "7", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378296", "@num": "8", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378297", "@num": "9", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGIARTI000006378289", "@num": "ANNEXE", "#text": "Décret n°97-1225 du 26 décembre 1997 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569559", "@nortexte": "INTE9700370D", "@numtexte": "97-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-26" }, { "@id": "LEGITEXT000005624933", "#text": "Décret n°97-1259 du 29 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000752784", "@nortexte": "ECOR9706081D", "@numtexte": "97-1259", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006360428", "@num": "1", "#text": "Décret n°97-1259 du 29 décembre 1997 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752784", "@nortexte": "ECOR9706081D", "@numtexte": "97-1259", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006360438", "@num": "10", "#text": "Décret n°97-1259 du 29 décembre 1997 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752784", "@nortexte": "ECOR9706081D", "@numtexte": "97-1259", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006360439", "@num": "11", "#text": "Décret n°97-1259 du 29 décembre 1997 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752784", "@nortexte": "ECOR9706081D", "@numtexte": "97-1259", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006360440", "@num": "12", "#text": "Décret n°97-1259 du 29 décembre 1997 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752784", "@nortexte": "ECOR9706081D", "@numtexte": "97-1259", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006360441", "@num": "13", "#text": "Décret n°97-1259 du 29 décembre 1997 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752784", "@nortexte": "ECOR9706081D", "@numtexte": "97-1259", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006360442", "@num": "14", "#text": "Décret n°97-1259 du 29 décembre 1997 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752784", "@nortexte": "ECOR9706081D", "@numtexte": "97-1259", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006360443", "@num": "15", "#text": "Décret n°97-1259 du 29 décembre 1997 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752784", "@nortexte": "ECOR9706081D", "@numtexte": "97-1259", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006360445", "@num": "16", "#text": "Décret n°97-1259 du 29 décembre 1997 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752784", "@nortexte": "ECOR9706081D", "@numtexte": "97-1259", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006360446", "@num": "17", "#text": "Décret n°97-1259 du 29 décembre 1997 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752784", "@nortexte": "ECOR9706081D", "@numtexte": "97-1259", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006360447", "@num": "18", "#text": "Décret n°97-1259 du 29 décembre 1997 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752784", "@nortexte": "ECOR9706081D", "@numtexte": "97-1259", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006360448", "@num": "19", "#text": "Décret n°97-1259 du 29 décembre 1997 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752784", "@nortexte": "ECOR9706081D", "@numtexte": "97-1259", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006360430", "@num": "2", "#text": "Décret n°97-1259 du 29 décembre 1997 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752784", "@nortexte": "ECOR9706081D", "@numtexte": "97-1259", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006360449", "@num": "20", "#text": "Décret n°97-1259 du 29 décembre 1997 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752784", "@nortexte": "ECOR9706081D", "@numtexte": "97-1259", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006360431", "@num": "3", "#text": "Décret n°97-1259 du 29 décembre 1997 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752784", "@nortexte": "ECOR9706081D", "@numtexte": "97-1259", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006360432", "@num": "4", "#text": "Décret n°97-1259 du 29 décembre 1997 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752784", "@nortexte": "ECOR9706081D", "@numtexte": "97-1259", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006360433", "@num": "5", "#text": "Décret n°97-1259 du 29 décembre 1997 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752784", "@nortexte": "ECOR9706081D", "@numtexte": "97-1259", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006360434", "@num": "6", "#text": "Décret n°97-1259 du 29 décembre 1997 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752784", "@nortexte": "ECOR9706081D", "@numtexte": "97-1259", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006360435", "@num": "7", "#text": "Décret n°97-1259 du 29 décembre 1997 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752784", "@nortexte": "ECOR9706081D", "@numtexte": "97-1259", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006360436", "@num": "8", "#text": "Décret n°97-1259 du 29 décembre 1997 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752784", "@nortexte": "ECOR9706081D", "@numtexte": "97-1259", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006360437", "@num": "9", "#text": "Décret n°97-1259 du 29 décembre 1997 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000752784", "@nortexte": "ECOR9706081D", "@numtexte": "97-1259", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGITEXT000005626146", "#text": "Décret n°98-572 du 7 juillet 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000390022", "@nortexte": "ATET9860053D", "@numtexte": "98-572", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-07" }, { "@id": "LEGIARTI000006343847", "@num": "1", "#text": "Décret n°98-572 du 7 juillet 1998 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000390022", "@nortexte": "ATET9860053D", "@numtexte": "98-572", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-07" }, { "@id": "LEGIARTI000006343848", "@num": "2", "#text": "Décret n°98-572 du 7 juillet 1998 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000390022", "@nortexte": "ATET9860053D", "@numtexte": "98-572", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-07" }, { "@id": "LEGIARTI000006343850", "@num": "3", "#text": "Décret n°98-572 du 7 juillet 1998 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000390022", "@nortexte": "ATET9860053D", "@numtexte": "98-572", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-07" }, { "@id": "LEGIARTI000006343851", "@num": "4", "#text": "Décret n°98-572 du 7 juillet 1998 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000390022", "@nortexte": "ATET9860053D", "@numtexte": "98-572", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-07" }, { "@id": "LEGITEXT000005626988", "#text": "Décret n°98-1061 du 25 novembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000208359", "@nortexte": "INTB9800286D", "@numtexte": "98-1061", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-25" }, { "@id": "LEGIARTI000006360473", "@num": "1", "#text": "Décret n°98-1061 du 25 novembre 1998 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208359", "@nortexte": "INTB9800286D", "@numtexte": "98-1061", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-25" }, { "@id": "LEGIARTI000006360475", "@num": "2", "#text": "Décret n°98-1061 du 25 novembre 1998 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208359", "@nortexte": "INTB9800286D", "@numtexte": "98-1061", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-25" }, { "@id": "LEGIARTI000006360476", "@num": "3", "#text": "Décret n°98-1061 du 25 novembre 1998 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208359", "@nortexte": "INTB9800286D", "@numtexte": "98-1061", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-25" }, { "@id": "LEGIARTI000006360477", "@num": "4", "#text": "Décret n°98-1061 du 25 novembre 1998 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208359", "@nortexte": "INTB9800286D", "@numtexte": "98-1061", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-25" }, { "@id": "LEGIARTI000006360478", "@num": "5", "#text": "Décret n°98-1061 du 25 novembre 1998 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208359", "@nortexte": "INTB9800286D", "@numtexte": "98-1061", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-25" }, { "@id": "LEGIARTI000006360479", "@num": "6", "#text": "Décret n°98-1061 du 25 novembre 1998 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208359", "@nortexte": "INTB9800286D", "@numtexte": "98-1061", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-25" }, { "@id": "LEGITEXT000005627508", "#text": "Décret n°99-102 du 16 février 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000392893", "@nortexte": "ECOT9820078D", "@numtexte": "99-102", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-16" }, { "@id": "LEGIARTI000006360486", "@num": "1", "#text": "Décret n°99-102 du 16 février 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392893", "@nortexte": "ECOT9820078D", "@numtexte": "99-102", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-16" }, { "@id": "LEGIARTI000006360487", "@num": "2", "#text": "Décret n°99-102 du 16 février 1999 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392893", "@nortexte": "ECOT9820078D", "@numtexte": "99-102", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-16" }, { "@id": "LEGIARTI000006360488", "@num": "3", "#text": "Décret n°99-102 du 16 février 1999 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392893", "@nortexte": "ECOT9820078D", "@numtexte": "99-102", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-16" }, { "@id": "LEGIARTI000006360489", "@num": "4", "#text": "Décret n°99-102 du 16 février 1999 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392893", "@nortexte": "ECOT9820078D", "@numtexte": "99-102", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-16" }, { "@id": "LEGIARTI000006360490", "@num": "5", "#text": "Décret n°99-102 du 16 février 1999 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392893", "@nortexte": "ECOT9820078D", "@numtexte": "99-102", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-16" }, { "@id": "LEGIARTI000006360492", "@num": "6", "#text": "Décret n°99-102 du 16 février 1999 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392893", "@nortexte": "ECOT9820078D", "@numtexte": "99-102", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-16" }, { "@id": "LEGIARTI000006604123", "@num": "1", "#text": "Décret n°99-370 du 7 mai 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000394739", "@nortexte": "AGRG9900385D", "@numtexte": "99-370", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-07" }, { "@id": "LEGIARTI000006604124", "@num": "2", "#text": "Décret n°99-370 du 7 mai 1999 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000394739", "@nortexte": "AGRG9900385D", "@numtexte": "99-370", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-07" }, { "@id": "LEGIARTI000006604125", "@num": "3", "#text": "Décret n°99-370 du 7 mai 1999 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000394739", "@nortexte": "AGRG9900385D", "@numtexte": "99-370", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-07" }, { "@id": "LEGIARTI000006343910", "@num": "1", "#text": "Décret n°99-662 du 28 juillet 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762088", "@nortexte": "INTB9900126D", "@numtexte": "99-662", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-28" }, { "@id": "LEGIARTI000006343911", "@num": "2", "#text": "Décret n°99-662 du 28 juillet 1999 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762088", "@nortexte": "INTB9900126D", "@numtexte": "99-662", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-28" }, { "@id": "LEGIARTI000006343912", "@num": "3", "#text": "Décret n°99-662 du 28 juillet 1999 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762088", "@nortexte": "INTB9900126D", "@numtexte": "99-662", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-28" }, { "@id": "LEGIARTI000006343913", "@num": "4", "#text": "Décret n°99-662 du 28 juillet 1999 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762088", "@nortexte": "INTB9900126D", "@numtexte": "99-662", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-28" }, { "@id": "LEGIARTI000006343914", "@num": "5", "#text": "Décret n°99-662 du 28 juillet 1999 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762088", "@nortexte": "INTB9900126D", "@numtexte": "99-662", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-28" }, { "@id": "LEGIARTI000006343919", "@num": "7", "#text": "Décret n°99-662 du 28 juillet 1999 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762088", "@nortexte": "INTB9900126D", "@numtexte": "99-662", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-28" }, { "@id": "LEGIARTI000006343920", "@num": "8", "#text": "Décret n°99-662 du 28 juillet 1999 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762088", "@nortexte": "INTB9900126D", "@numtexte": "99-662", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-28" }, { "@id": "LEGITEXT000005628696", "#text": "Décret n°99-935 du 12 novembre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000213206", "@nortexte": "MESF9911395D", "@numtexte": "99-935", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-11-12" }, { "@id": "LEGIARTI000006343946", "@num": "1", "#text": "Décret n°99-935 du 12 novembre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000213206", "@nortexte": "MESF9911395D", "@numtexte": "99-935", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-11-12" }, { "@id": "LEGIARTI000006343949", "@num": "2", "#text": "Décret n°99-935 du 12 novembre 1999 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000213206", "@nortexte": "MESF9911395D", "@numtexte": "99-935", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-11-12" }, { "@id": "LEGIARTI000006343950", "@num": "3", "#text": "Décret n°99-935 du 12 novembre 1999 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000213206", "@nortexte": "MESF9911395D", "@numtexte": "99-935", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-11-12" }, { "@id": "LEGIARTI000006344174", "@num": "1", "#text": "Décret n°99-1106 du 21 décembre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580311", "@nortexte": "INTB9900298D", "@numtexte": "99-1106", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-21" }, { "@id": "LEGITEXT000005629145", "#text": "Décret n°2000-163 du 28 février 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000385972", "@nortexte": "INTB0000051D", "@numtexte": "2000-163", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-28" }, { "@id": "LEGIARTI000006343996", "@num": "1", "#text": "Décret n°2000-163 du 28 février 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000385972", "@nortexte": "INTB0000051D", "@numtexte": "2000-163", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-28" }, { "@id": "LEGIARTI000006343999", "@num": "1", "#text": "Décret n°2000-167 du 28 février 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398791", "@nortexte": "INTB0000048D", "@numtexte": "2000-167", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-28" }, { "@id": "LEGIARTI000006344000", "@num": "2", "#text": "Décret n°2000-167 du 28 février 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398791", "@nortexte": "INTB0000048D", "@numtexte": "2000-167", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-28" }, { "@id": "LEGIARTI000006344001", "@num": "3", "#text": "Décret n°2000-167 du 28 février 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398791", "@nortexte": "INTB0000048D", "@numtexte": "2000-167", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-28" }, { "@id": "LEGIARTI000006343952", "@num": "1", "#text": "Décret n°2000-168 du 29 février 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000763642", "@nortexte": "INTB0000062D", "@numtexte": "2000-168", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-29" }, { "@id": "LEGITEXT000005629151", "#text": "Décret n°2000-169 du 29 février 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000582031", "@nortexte": "INTB0000063D", "@numtexte": "2000-169", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-29" }, { "@id": "LEGIARTI000006343956", "@num": "1", "#text": "Décret n°2000-169 du 29 février 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000582031", "@nortexte": "INTB0000063D", "@numtexte": "2000-169", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-29" }, { "@id": "LEGIARTI000006343958", "@num": "2", "#text": "Décret n°2000-169 du 29 février 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000582031", "@nortexte": "INTB0000063D", "@numtexte": "2000-169", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-29" }, { "@id": "LEGIARTI000006343959", "@num": "3", "#text": "Décret n°2000-169 du 29 février 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000582031", "@nortexte": "INTB0000063D", "@numtexte": "2000-169", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-29" }, { "@id": "LEGITEXT000005629152", "#text": "Décret n°2000-170 du 29 février 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000216356", "@nortexte": "INTB0000066D", "@numtexte": "2000-170", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-29" }, { "@id": "LEGITEXT000005629169", "#text": "Décret n°2000-191 du 3 mars 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000216007", "@nortexte": "INTB0000031D", "@numtexte": "2000-191", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-03" }, { "@id": "LEGIARTI000006343961", "@num": "1", "#text": "Décret n°2000-191 du 3 mars 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000216007", "@nortexte": "INTB0000031D", "@numtexte": "2000-191", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-03" }, { "@id": "LEGIARTI000006343962", "@num": "2", "#text": "Décret n°2000-191 du 3 mars 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000216007", "@nortexte": "INTB0000031D", "@numtexte": "2000-191", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-03" }, { "@id": "LEGIARTI000006343963", "@num": "3", "#text": "Décret n°2000-191 du 3 mars 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000216007", "@nortexte": "INTB0000031D", "@numtexte": "2000-191", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-03" }, { "@id": "LEGIARTI000006343964", "@num": "4", "#text": "Décret n°2000-191 du 3 mars 2000 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000216007", "@nortexte": "INTB0000031D", "@numtexte": "2000-191", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-03" }, { "@id": "LEGIARTI000006343965", "@num": "5", "#text": "Décret n°2000-191 du 3 mars 2000 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000216007", "@nortexte": "INTB0000031D", "@numtexte": "2000-191", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-03" }, { "@id": "LEGIARTI000006343966", "@num": "6", "#text": "Décret n°2000-191 du 3 mars 2000 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000216007", "@nortexte": "INTB0000031D", "@numtexte": "2000-191", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-03" }, { "@id": "LEGIARTI000006343969", "@num": "7", "#text": "Décret n°2000-191 du 3 mars 2000 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000216007", "@nortexte": "INTB0000031D", "@numtexte": "2000-191", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-03" }, { "@id": "LEGITEXT000005629170", "#text": "Décret n°2000-192 du 3 mars 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000216008", "@nortexte": "INTB0000032D", "@numtexte": "2000-192", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-03" }, { "@id": "LEGIARTI000006343971", "@num": "1", "#text": "Décret n°2000-192 du 3 mars 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000216008", "@nortexte": "INTB0000032D", "@numtexte": "2000-192", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-03" }, { "@id": "LEGIARTI000006343972", "@num": "2", "#text": "Décret n°2000-192 du 3 mars 2000 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000216008", "@nortexte": "INTB0000032D", "@numtexte": "2000-192", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-03" }, { "@id": "LEGIARTI000006343973", "@num": "3", "#text": "Décret n°2000-192 du 3 mars 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000216008", "@nortexte": "INTB0000032D", "@numtexte": "2000-192", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-03" }, { "@id": "LEGIARTI000006343974", "@num": "4", "#text": "Décret n°2000-192 du 3 mars 2000 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000216008", "@nortexte": "INTB0000032D", "@numtexte": "2000-192", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-03" }, { "@id": "LEGIARTI000006343975", "@num": "5", "#text": "Décret n°2000-192 du 3 mars 2000 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000216008", "@nortexte": "INTB0000032D", "@numtexte": "2000-192", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-03" }, { "@id": "LEGIARTI000006343976", "@num": "6", "#text": "Décret n°2000-192 du 3 mars 2000 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000216008", "@nortexte": "INTB0000032D", "@numtexte": "2000-192", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-03" }, { "@id": "LEGIARTI000006343977", "@num": "7", "#text": "Décret n°2000-192 du 3 mars 2000 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000216008", "@nortexte": "INTB0000032D", "@numtexte": "2000-192", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-03" }, { "@id": "LEGITEXT000005629177", "#text": "Décret n°2000-199 du 6 mars 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000581431", "@nortexte": "INTB0000072D", "@numtexte": "2000-199", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-06" }, { "@id": "LEGIARTI000006344014", "@num": "6", "#text": "Décret n°2000-199 du 6 mars 2000 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581431", "@nortexte": "INTB0000072D", "@numtexte": "2000-199", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-06" }, { "@id": "LEGIARTI000006344015", "@num": "7", "#text": "Décret n°2000-199 du 6 mars 2000 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581431", "@nortexte": "INTB0000072D", "@numtexte": "2000-199", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-06" }, { "@id": "LEGIARTI000006344016", "@num": "8", "#text": "Décret n°2000-199 du 6 mars 2000 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581431", "@nortexte": "INTB0000072D", "@numtexte": "2000-199", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-06" }, { "@id": "LEGITEXT000005629207", "#text": "Décret n°2000-237 du 13 mars 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000215994", "@nortexte": "INTB0000065D", "@numtexte": "2000-237", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-13" }, { "@id": "LEGIARTI000006344067", "@num": "13", "#text": "Décret n°2000-237 du 13 mars 2000 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000215994", "@nortexte": "INTB0000065D", "@numtexte": "2000-237", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-13" }, { "@id": "JORFTEXT000000399814", "#text": "Décret 2000-318 2000-04-07 art. 1, art. 2, art. 4, art. 5, art. 6 à 10, art. 3, art. 5 à 7, art. 6, art. 1 à 10, art. 1 à 5, art. 8 à 17, art. 78 à 100, art. 102 à 106, art. 107, art. 108, art. 109, art. 131, art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006344077", "@num": "1", "#text": "Décret n°2000-318 du 7 avril 2000 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006344078", "@num": "2", "#text": "Décret n°2000-318 du 7 avril 2000 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006344079", "@num": "3", "#text": "Décret n°2000-318 du 7 avril 2000 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006344082", "@num": "4", "#text": "Décret n°2000-318 du 7 avril 2000 - art. 4 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006344083", "@num": "5", "#text": "Décret n°2000-318 du 7 avril 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006344076", "@num": "6", "#text": "Décret n°2000-318 du 7 avril 2000 - art. 6 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "LEGIARTI000006347202", "@num": "R*111-1", "#text": "CODE DES COMMUNES. - art. R*111-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006347203", "@num": "R*112-1", "#text": "CODE DES COMMUNES. - art. R*112-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006347476", "@num": "R*112-12", "#text": "CODE DES COMMUNES. - art. R*112-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006347480", "@num": "R*112-14", "#text": "CODE DES COMMUNES. - art. R*112-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006347221", "@num": "R*113-1", "#text": "CODE DES COMMUNES. - art. 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R375-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348848", "@num": "R375-14", "#text": "CODE DES COMMUNES. - art. R375-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348849", "@num": "R375-15", "#text": "CODE DES COMMUNES. - art. R375-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348850", "@num": "R375-16", "#text": "CODE DES COMMUNES. - art. R375-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348836", "@num": "R375-2", "#text": "CODE DES COMMUNES. - art. R375-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348837", "@num": "R375-3", "#text": "CODE DES COMMUNES. - art. R375-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348838", "@num": "R375-4", "#text": "CODE DES COMMUNES. - art. R375-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348839", "@num": "R375-5", "#text": "CODE DES COMMUNES. - art. R375-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348840", "@num": "R375-6", "#text": "CODE DES COMMUNES. - art. R375-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348841", "@num": "R375-7", "#text": "CODE DES COMMUNES. - art. R375-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348842", "@num": "R375-8", "#text": "CODE DES COMMUNES. - art. R375-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348843", "@num": "R375-9", "#text": "CODE DES COMMUNES. - art. R375-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348859", "@num": "R377-3", "#text": "CODE DES COMMUNES. - art. R377-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348860", "@num": "R377-4", "#text": "CODE DES COMMUNES. - art. R377-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348865", "@num": "R378-2", "#text": "CODE DES COMMUNES. - art. R378-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348866", "@num": "R378-3", "#text": "CODE DES COMMUNES. - art. R378-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348869", "@num": "R378-6", "#text": "CODE DES COMMUNES. - art. R378-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348871", "@num": "R381-1", "#text": "CODE DES COMMUNES. - art. R381-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348879", "@num": "R381-10", "#text": "CODE DES COMMUNES. - art. R381-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348880", "@num": "R381-11", "#text": "CODE DES COMMUNES. - art. R381-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348881", "@num": "R381-12", "#text": "CODE DES COMMUNES. - art. R381-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348882", "@num": "R381-13", "#text": "CODE DES COMMUNES. - art. R381-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348883", "@num": "R381-14", "#text": "CODE DES COMMUNES. - art. R381-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348884", "@num": "R381-15", "#text": "CODE DES COMMUNES. - art. R381-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348885", "@num": "R381-16", "#text": "CODE DES COMMUNES. - art. R381-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348886", "@num": "R381-17", "#text": "CODE DES COMMUNES. - art. R381-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348887", "@num": "R381-18", "#text": "CODE DES COMMUNES. - art. R381-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348888", "@num": "R381-19", "#text": "CODE DES COMMUNES. - art. R381-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006349349", "@num": "R381-2", "#text": "CODE DES COMMUNES. - art. R381-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348889", "@num": "R381-20", "#text": "CODE DES COMMUNES. - art. R381-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348890", "@num": "R381-21", "#text": "CODE DES COMMUNES. - art. R381-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348891", "@num": "R381-22", "#text": "CODE DES COMMUNES. - art. R381-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348892", "@num": "R381-23", "#text": "CODE DES COMMUNES. - art. R381-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348893", "@num": "R381-24", "#text": "CODE DES COMMUNES. - art. R381-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348894", "@num": "R381-25", "#text": "CODE DES COMMUNES. - art. R381-25 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348895", "@num": "R381-26", "#text": "CODE DES COMMUNES. - art. R381-26 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348896", "@num": "R381-27", "#text": "CODE DES COMMUNES. - art. R381-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348872", "@num": "R381-3", "#text": "CODE DES COMMUNES. - art. R381-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348901", "@num": "R381-32", "#text": "CODE DES COMMUNES. - art. R381-32 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348873", "@num": "R381-4", "#text": "CODE DES COMMUNES. - art. R381-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348874", "@num": "R381-5", "#text": "CODE DES COMMUNES. - art. R381-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348875", "@num": "R381-6", "#text": "CODE DES COMMUNES. - art. R381-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348876", "@num": "R381-7", "#text": "CODE DES COMMUNES. - art. R381-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348877", "@num": "R381-8", "#text": "CODE DES COMMUNES. - art. R381-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348878", "@num": "R381-9", "#text": "CODE DES COMMUNES. - art. R381-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348905", "@num": "R391-3", "#text": "CODE DES COMMUNES. - art. R391-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348907", "@num": "R392-2", "#text": "CODE DES COMMUNES. - art. R392-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348911", "@num": "R393-4", "#text": "CODE DES COMMUNES. - art. R393-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348922", "@num": "R394-10", "#text": "CODE DES COMMUNES. - art. R394-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348914", "@num": "R394-3", "#text": "CODE DES COMMUNES. - art. R394-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348915", "@num": "R394-4", "#text": "CODE DES COMMUNES. - art. R394-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348916", "@num": "R394-5", "#text": "CODE DES COMMUNES. - art. R394-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348917", "@num": "R394-6", "#text": "CODE DES COMMUNES. - art. R394-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348918", "@num": "R394-7", "#text": "CODE DES COMMUNES. - art. R394-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348920", "@num": "R394-8", "#text": "CODE DES COMMUNES. - art. R394-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348921", "@num": "R394-9", "#text": "CODE DES COMMUNES. - art. R394-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348923", "@num": "R395-1", "#text": "CODE DES COMMUNES. - art. R395-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006348924", "@num": "R395-2", "#text": "CODE DES COMMUNES. - art. R395-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006351408", "@num": "1", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351418", "@num": "10", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351505", "@num": "100", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 100 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351506", "@num": "101", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 101 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351507", "@num": "102", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 102 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351509", "@num": "103", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 103 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351510", "@num": "104", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 104 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351511", "@num": "105", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 105 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351512", "@num": "106", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 106 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351513", "@num": "107", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 107 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351514", "@num": "108", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 108 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351515", "@num": "109", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 109 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351419", "@num": "11", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351516", "@num": "110", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 110 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351517", "@num": "111", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 111 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351518", "@num": "112", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 112 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351519", "@num": "113", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 113 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351520", "@num": "114", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 114 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351521", "@num": "115", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 115 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351522", "@num": "116", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 116 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351523", "@num": "117", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 117 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351524", "@num": "118", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 118 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351525", "@num": "119", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 119 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351420", "@num": "12", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351526", "@num": "120", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 120 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351528", "@num": "121", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 121 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351529", "@num": "122", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 122 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351530", "@num": "123", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 123 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351531", "@num": "127", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 127 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351532", "@num": "129", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 129 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351421", "@num": "13", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351533", "@num": "130", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 130 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351534", "@num": "132", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 132 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351536", "@num": "139", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 139 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351422", "@num": "14", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351537", "@num": "140", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351538", "@num": "147", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 147 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351423", "@num": "15", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351539", "@num": "150", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 150 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351540", "@num": "151", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 151 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351541", "@num": "152", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 152 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351542", "@num": "153", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 153 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351543", "@num": "154", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 154 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351544", "@num": "156", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 156 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351545", "@num": "157", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 157 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351546", "@num": "158", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 158 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351425", "@num": "16", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351549", "@num": "160", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 160 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351550", "@num": "162", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 162 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351551", "@num": "163", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 163 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351553", "@num": "166", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 166 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351426", "@num": "17", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351554", "@num": "170", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 170 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351555", "@num": "171", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 171 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351556", "@num": "172", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 172 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351557", "@num": "173", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 173 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351560", "@num": "174", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 174 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351561", "@num": "175", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 175 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351562", "@num": "176", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 176 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351563", "@num": "177", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 177 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351427", "@num": "18", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351565", "@num": "181", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 181 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351428", "@num": "19", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351409", "@num": "2", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351429", "@num": "20", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351430", "@num": "21", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351431", "@num": "22", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351567", "@num": "229", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 229 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351432", "@num": "23", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351568", "@num": "230", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 230 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351569", "@num": "231", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 231 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351570", "@num": "232", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 232 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351571", "@num": "233", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 233 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351572", "@num": "234", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 234 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351573", "@num": "235", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 235 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351575", "@num": "236", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 236 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351576", "@num": "237", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 237 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351577", "@num": "239", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 239 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351433", "@num": "24", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351434", "@num": "25", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 25 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1893-07-12" }, { "@id": "LEGIARTI000006351435", "@num": "26", "#text": "Décret n°1893-07-12. du 12 juillet 1893 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070213",